LENS & Co: 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.
LENS & Co
Largest movements
- Cash +€7,351
up €7,351 (+3.9%), from €187,379 to €194,730
mainly Receivables within one year (+€5,755) and Net result for the year (+€2,671)
- Receivables within one year -€5,755
down €5,755 (-66.0%), from €8,723 to €2,967
of which Trade receivables: -€6,758
- Reserves +€2,671
up €2,671 (+2.6%), from €104,189 to €106,860
- Gross operating margin -€5,758
down €5,758 (-46.4%), from €12,410 to €6,652
- Taxes -€1,792
down €1,792 (-58.6%), from €3,057 to €1,264
- Other operating charges -€132
down €132 (-5.0%), from €2,663 to €2,531
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 | €235,878 | €236,495 | +€616 | +0.3% |
| Fixed assets | 21/28 | €22,230 | €22,230 | = | 0.0% |
| Tangible fixed assets | 22/27 | €22,095 | €22,095 | = | 0.0% |
| Land and buildings | 22 | €22,095 | €22,095 | = | 0.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €213,648 | €214,264 | +€616 | +0.3% |
| Stocks and contracts in progress | 3 | €14,743 | €14,779 | +€35 | +0.2% |
| Stocks | 30/36 | €14,743 | €14,779 | +€35 | +0.2% |
| Amounts receivable within one year | 40/41 | €8,723 | €2,967 | -€5,755 | -66.0% |
| Trade receivables | 40 | €8,723 | €1,965 | -€6,758 | -77.5% |
| Other amounts receivable | 41 | - | €1,003 | +€1,003 | |
| Cash at bank and in hand | 54/58 | €187,379 | €194,730 | +€7,351 | +3.9% |
| Deferred charges and accrued income | 490/1 | €2,803 | €1,788 | -€1,015 | -36.2% |
| Total equity and liabilities | 10/49 | €235,878 | €236,495 | +€616 | +0.3% |
| Equity | 10/15 | €122,781 | €125,452 | +€2,671 | +2.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €104,189 | €106,860 | +€2,671 | +2.6% |
| Distributable reserves | 133 | €104,189 | €106,860 | +€2,671 | +2.6% |
| Amounts payable | 17/49 | €113,098 | €111,043 | -€2,055 | -1.8% |
| Amounts payable within one year | 42/48 | €113,098 | €111,043 | -€2,055 | -1.8% |
| Trade debts | 44 | €2,503 | €1,248 | -€1,256 | -50.2% |
| Suppliers | 440/4 | €2,503 | €1,248 | -€1,256 | -50.2% |
| Taxes, remuneration and social security | 45 | €1,694 | €895 | -€799 | -47.2% |
| Taxes | 450/3 | €1,694 | €895 | -€799 | -47.2% |
| Other amounts payable | 47/48 | €108,900 | €108,900 | = | 0.0% |
| Other operating charges | 640/8 | €2,663 | €2,531 | -€132 | -5.0% |
| Gross operating margin | 9900 | €12,410 | €6,652 | -€5,758 | -46.4% |
| Operating profit (loss) | 9901 | €9,747 | €4,121 | -€5,626 | -57.7% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €187 | €186 | -€1 | -0.8% |
| Recurring financial charges | 65 | €187 | €186 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €9,563 | €3,936 | -€5,627 | -58.8% |
| Income taxes | 67/77 | €3,057 | €1,264 | -€1,792 | -58.6% |
| Profit (loss) for the period | 9904 | €6,506 | €2,671 | -€3,835 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,506 | €2,671 | -€3,835 | -58.9% |
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 25 October 2026 via checked.be.