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
- Receivables within one year +€26,470
up €26,470 (+253%), from €10,444 to €36,915
of which Trade receivables: +€23,670
- Cash +€24,628
up €24,628 (+183%), from €13,430 to €38,058
mainly Other debts (+€57,452) and Net result for the year (+€45,581)
- Tangible fixed assets +€21,268
up €21,268 (+55.0%), from €38,645 to €59,913
- Other debts +€57,452
up €57,452 (+2,290%), from €2,509 to €59,961
- Profit (loss) carried forward -€23,939
no longer reported in 2025 (was €23,939)
- Tax, wage and social debts +€17,038
up €17,038 (+6,509%), from €262 to €17,300
- Current portion of long-term debt +€11,728
up €11,728 (+134%), from €8,732 to €20,460
- Debts after one year +€10,857
up €10,857 (+43.1%), from €25,188 to €36,046
- Gross operating margin +€57,331
up €57,331 (+282%), from €20,349 to €77,680
- Taxes +€9,990
up €9,990 (+551%), from €1,813 to €11,803
- Depreciation +€5,510
up €5,510 (+46.3%), from €11,896 to €17,406
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 | €64,330 | €138,058 | +€73,728 | +115% |
| Fixed assets | 21/28 | €38,645 | €59,913 | +€21,268 | +55.0% |
| Tangible fixed assets | 22/27 | €38,645 | €59,913 | +€21,268 | +55.0% |
| Furniture and vehicles | 24 | €38,645 | €59,913 | +€21,268 | +55.0% |
| Current assets | 29/58 | €25,685 | €78,144 | +€52,460 | +204% |
| Amounts receivable within one year | 40/41 | €10,444 | €36,915 | +€26,470 | +253% |
| Trade receivables | 40 | €6,444 | €30,115 | +€23,670 | +367% |
| Other amounts receivable | 41 | €4,000 | €6,800 | +€2,800 | +70.0% |
| Cash at bank and in hand | 54/58 | €13,430 | €38,058 | +€24,628 | +183% |
| Deferred charges and accrued income | 490/1 | €1,811 | €3,172 | +€1,361 | +75.2% |
| Total equity and liabilities | 10/49 | €64,330 | €138,058 | +€73,728 | +115% |
| Equity | 10/15 | €26,939 | €3,000 | -€23,939 | -88.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,939 | - | -€23,939 | |
| Amounts payable | 17/49 | €37,391 | €135,058 | +€97,667 | +261% |
| Amounts payable after more than one year | 17 | €25,188 | €36,046 | +€10,857 | +43.1% |
| Financial debts | 170/4 | €25,188 | €36,046 | +€10,857 | +43.1% |
| Amounts payable within one year | 42/48 | €11,503 | €99,012 | +€87,509 | +761% |
| Current portion of amounts payable after more than one year | 42 | €8,732 | €20,460 | +€11,728 | +134% |
| Trade debts | 44 | - | €1,291 | +€1,291 | |
| Suppliers | 440/4 | - | €1,291 | +€1,291 | |
| Taxes, remuneration and social security | 45 | €262 | €17,300 | +€17,038 | +6,509% |
| Taxes | 450/3 | €262 | €17,300 | +€17,038 | +6,509% |
| Other amounts payable | 47/48 | €2,509 | €59,961 | +€57,452 | +2,290% |
| Accrued charges and deferred income | 492/3 | €700 | - | -€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,896 | €17,406 | +€5,510 | +46.3% |
| Other operating charges | 640/8 | €637 | €761 | +€124 | +19.4% |
| Gross operating margin | 9900 | €20,349 | €77,680 | +€57,331 | +282% |
| Operating profit (loss) | 9901 | €7,815 | €59,513 | +€51,698 | +662% |
| Financial charges | 65/66B | €1,800 | €2,129 | +€328 | +18.2% |
| Recurring financial charges | 65 | €1,800 | €2,129 | +€328 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €6,015 | €57,384 | +€51,370 | +854% |
| Income taxes | 67/77 | €1,813 | €11,803 | +€9,990 | +551% |
| Profit (loss) for the period | 9904 | €4,202 | €45,581 | +€41,379 | +985% |
| Profit (loss) for the period to be appropriated | 9905 | €4,202 | €45,581 | +€41,379 | +985% |
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 19 October 2026 via checked.be.