Dr. Laura Lens: what changed
Dr. Laura Lens
Largest movements
- Deferred charges and accrued income +€51,858
up €51,858 (+1,969%), from €2,633 to €54,491
- Cash +€20,570
up €20,570 (+180%), from €11,453 to €32,023
mainly Net result for the year (+€60,845) and Tax, wage and social debts (+€14,409)
- Tangible fixed assets +€4,003
new in 2025: €4,003
of which Other tangible fixed assets: +€2,901
- Reserves +€60,012
up €60,012 (+1,032%), from €5,818 to €65,830
- Tax, wage and social debts +€14,409
up €14,409 (+823%), from €1,752 to €16,161
- Accrued charges and deferred income +€1,358
new in 2025: €1,358
- Gross operating margin +€69,696
up €69,696 (+920%), from €7,577 to €77,273
- Taxes +€14,159
up €14,159 (+808%), from €1,752 to €15,911
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,127 | €90,517 | +€76,390 | +541% |
| Fixed assets | 21/28 | - | €4,003 | +€4,003 | |
| Tangible fixed assets | 22/27 | - | €4,003 | +€4,003 | |
| Furniture and vehicles | 24 | - | €1,102 | +€1,102 | |
| Other tangible fixed assets | 26 | - | €2,901 | +€2,901 | |
| Current assets | 29/58 | €14,127 | €86,514 | +€72,386 | +512% |
| Amounts receivable within one year | 40/41 | €41 | - | -€41 | |
| Other amounts receivable | 41 | €41 | - | -€41 | |
| Cash at bank and in hand | 54/58 | €11,453 | €32,023 | +€20,570 | +180% |
| Deferred charges and accrued income | 490/1 | €2,633 | €54,491 | +€51,858 | +1,969% |
| Total equity and liabilities | 10/49 | €14,127 | €90,517 | +€76,390 | +541% |
| Equity | 10/15 | €10,818 | €70,830 | +€60,012 | +555% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,818 | €65,830 | +€60,012 | +1,032% |
| Distributable reserves | 133 | €5,818 | €65,830 | +€60,012 | +1,032% |
| Amounts payable | 17/49 | €3,310 | €19,687 | +€16,378 | +495% |
| Amounts payable within one year | 42/48 | €3,310 | €18,329 | +€15,019 | +454% |
| Trade debts | 44 | €1,558 | €1,585 | +€27 | +1.7% |
| Suppliers | 440/4 | €1,558 | €1,585 | +€27 | +1.7% |
| Taxes, remuneration and social security | 45 | €1,752 | €16,161 | +€14,409 | +823% |
| Taxes | 450/3 | €1,752 | €16,161 | +€14,409 | +823% |
| Other amounts payable | 47/48 | - | €583 | +€583 | |
| Accrued charges and deferred income | 492/3 | - | €1,358 | +€1,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €409 | +€409 | |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €7,577 | €77,273 | +€69,696 | +920% |
| Operating profit (loss) | 9901 | €7,577 | €76,801 | +€69,224 | +914% |
| Financial charges | 65/66B | €8 | €45 | +€38 | +501% |
| Recurring financial charges | 65 | €8 | €45 | +€38 | +501% |
| Profit (loss) for the period before taxes | 9903 | €7,570 | €76,756 | +€69,187 | +914% |
| Income taxes | 67/77 | €1,752 | €15,911 | +€14,159 | +808% |
| Profit (loss) for the period | 9904 | €5,818 | €60,845 | +€55,027 | +946% |
| Profit (loss) for the period to be appropriated | 9905 | €5,818 | €60,845 | +€55,027 | +946% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.