Didier Lens: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Didier Lens
Largest movements
- Tangible fixed assets +€78,547
up €78,547 (+25.4%), from €309,320 to €387,867
of which Land and buildings: +€91,356
- Cash +€77,053
up €77,053 (+273%), from €28,178 to €105,231
mainly Net result for the year (+€85,257) and Trade debts (+€73,183)
- Current investments -€51,057
down €51,057 (-86.4%), from €59,123 to €8,066
- Trade debts +€73,183
up €73,183 (+69.3%), from €105,553 to €178,736
- Other debts +€36,050
up €36,050 (+77.5%), from €46,500 to €82,550
- Profit (loss) carried forward +€35,257
up €35,257 (+17.3%), from €203,692 to €238,950
- Tax, wage and social debts -€33,392
no longer reported in 2025 (was €33,392)
- Debts after one year -€17,805
down €17,805 (-16.2%), from €109,625 to €91,820
- Depreciation +€6,391
up €6,391 (+22.0%), from €29,017 to €35,408
- Gross operating margin +€5,303
up €5,303 (+3.7%), from €144,788 to €150,091
- Financial income -€4,206
down €4,206 (-75.5%), from €5,573 to €1,367
- Financial charges +€2,244
up €2,244 (+166%), from €1,349 to €3,593
- Taxes -€1,531
down €1,531 (-5.6%), from €27,469 to €25,938
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €568,210 | €668,346 | +€100,136 | +17.6% |
| Fixed assets | 21/28 | €309,320 | €387,867 | +€78,547 | +25.4% |
| Tangible fixed assets | 22/27 | €309,320 | €387,867 | +€78,547 | +25.4% |
| Land and buildings | 22 | €253,506 | €344,862 | +€91,356 | +36.0% |
| Furniture and vehicles | 24 | €55,814 | €43,005 | -€12,809 | -22.9% |
| Current assets | 29/58 | €258,891 | €280,479 | +€21,589 | +8.3% |
| Amounts receivable within one year | 40/41 | €142,174 | €138,453 | -€3,721 | -2.6% |
| Trade receivables | 40 | €65,497 | €55,780 | -€9,717 | -14.8% |
| Other amounts receivable | 41 | €76,677 | €82,674 | +€5,997 | +7.8% |
| Current investments | 50/53 | €59,123 | €8,066 | -€51,057 | -86.4% |
| Cash at bank and in hand | 54/58 | €28,178 | €105,231 | +€77,053 | +273% |
| Deferred charges and accrued income | 490/1 | €29,416 | €28,729 | -€687 | -2.3% |
| Total equity and liabilities | 10/49 | €568,210 | €668,346 | +€100,136 | +17.6% |
| Equity | 10/15 | €249,152 | €284,410 | +€35,257 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Distributable reserves | 133 | €26,860 | €26,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,692 | €238,950 | +€35,257 | +17.3% |
| Amounts payable | 17/49 | €319,058 | €383,936 | +€64,878 | +20.3% |
| Amounts payable after more than one year | 17 | €109,625 | €91,820 | -€17,805 | -16.2% |
| Financial debts | 170/4 | €109,625 | €91,820 | -€17,805 | -16.2% |
| Amounts payable within one year | 42/48 | €196,014 | €271,275 | +€75,261 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €9,604 | €9,024 | -€580 | -6.0% |
| Trade debts | 44 | €105,553 | €178,736 | +€73,183 | +69.3% |
| Suppliers | 440/4 | €105,553 | €178,736 | +€73,183 | +69.3% |
| Advances received on contracts in progress | 46 | €965 | €965 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €33,392 | - | -€33,392 | |
| Taxes | 450/3 | €33,392 | - | -€33,392 | |
| Other amounts payable | 47/48 | €46,500 | €82,550 | +€36,050 | +77.5% |
| Accrued charges and deferred income | 492/3 | €13,419 | €20,841 | +€7,423 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,017 | €35,408 | +€6,391 | +22.0% |
| Other operating charges | 640/8 | €1,134 | €1,262 | +€128 | +11.3% |
| Gross operating margin | 9900 | €144,788 | €150,091 | +€5,303 | +3.7% |
| Operating profit (loss) | 9901 | €114,637 | €113,421 | -€1,216 | -1.1% |
| Financial income | 75/76B | €5,573 | €1,367 | -€4,206 | -75.5% |
| Recurring financial income | 75 | €5,573 | €1,367 | -€4,206 | -75.5% |
| Financial charges | 65/66B | €1,349 | €3,593 | +€2,244 | +166% |
| Recurring financial charges | 65 | €1,349 | €3,593 | +€2,244 | +166% |
| Profit (loss) for the period before taxes | 9903 | €118,861 | €111,195 | -€7,666 | -6.4% |
| Income taxes | 67/77 | €27,469 | €25,938 | -€1,531 | -5.6% |
| Profit (loss) for the period | 9904 | €91,392 | €85,257 | -€6,135 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,392 | €85,257 | -€6,135 | -6.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.