LENS COATINGS: what changed
LENS COATINGS
Largest movements
- Tangible fixed assets +€366,113
up €366,113 (+4,918%), from €7,445 to €373,558
of which Land and buildings: +€367,194
- Cash -€16,377
down €16,377 (-95.6%), from €17,122 to €745
mainly Investment in fixed assets (net) (-€399,968) and Stocks and contracts (-€10,036)
- Receivables within one year -€14,695
down €14,695 (-33.8%), from €43,452 to €28,757
of which Trade receivables: -€14,681
- Stocks and contracts +€10,036
up €10,036 (+13.0%), from €77,273 to €87,309
- Debts after one year +€216,604
new in 2025: €216,604
- Reserves +€52,593
up €52,593 (+73.8%), from €71,255 to €123,848
of which Distributable reserves: +€52,593
- Short-term financial debts +€50,593
new in 2025: €50,593
- Other debts +€20,225
up €20,225 (+185%), from €10,909 to €31,134
- Tax, wage and social debts +€13,461
up €13,461 (+243%), from €5,536 to €18,997
of which Taxes: +€15,111
- Gross operating margin +€121,227
up €121,227 (+1,518%), from €7,983 to €129,210
- Depreciation +€29,570
up €29,570 (+690%), from €4,285 to €33,855
- Financial charges +€18,386
up €18,386 (+598%), from €3,074 to €21,459
- Taxes +€14,364
up €14,364, from -€627 to €13,737
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 | €145,292 | €490,370 | +€345,077 | +238% |
| Fixed assets | 21/28 | €7,445 | €373,558 | +€366,113 | +4,918% |
| Tangible fixed assets | 22/27 | €7,445 | €373,558 | +€366,113 | +4,918% |
| Land and buildings | 22 | €927 | €368,120 | +€367,194 | +39,632% |
| Plant, machinery and equipment | 23 | €1,293 | €3,904 | +€2,611 | +202% |
| Furniture and vehicles | 24 | €5,226 | €1,533 | -€3,692 | -70.7% |
| Current assets | 29/58 | €137,847 | €116,812 | -€21,036 | -15.3% |
| Stocks and contracts in progress | 3 | €77,273 | €87,309 | +€10,036 | +13.0% |
| Stocks | 30/36 | €77,273 | €87,309 | +€10,036 | +13.0% |
| Amounts receivable within one year | 40/41 | €43,452 | €28,757 | -€14,695 | -33.8% |
| Trade receivables | 40 | €42,196 | €27,515 | -€14,681 | -34.8% |
| Other amounts receivable | 41 | €1,256 | €1,242 | -€14 | -1.1% |
| Cash at bank and in hand | 54/58 | €17,122 | €745 | -€16,377 | -95.6% |
| Total equity and liabilities | 10/49 | €145,292 | €490,370 | +€345,077 | +238% |
| Equity | 10/15 | €89,402 | €142,440 | +€53,038 | +59.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €71,255 | €123,848 | +€52,593 | +73.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €69,396 | €121,988 | +€52,593 | +75.8% |
| Profit (loss) carried forward | 14 | -€445 | - | +€445 | |
| Amounts payable | 17/49 | €55,891 | €347,930 | +€292,040 | +523% |
| Amounts payable after more than one year | 17 | - | €216,604 | +€216,604 | |
| Financial debts | 170/4 | - | €216,604 | +€216,604 | |
| Amounts payable within one year | 42/48 | €53,194 | €131,326 | +€78,133 | +147% |
| Financial debts | 43 | - | €50,593 | +€50,593 | |
| Credit institutions | 430/8 | - | €50,593 | +€50,593 | |
| Trade debts | 44 | €36,749 | €30,603 | -€6,146 | -16.7% |
| Suppliers | 440/4 | €36,749 | €30,603 | -€6,146 | -16.7% |
| Taxes, remuneration and social security | 45 | €5,536 | €18,997 | +€13,461 | +243% |
| Taxes | 450/3 | €3,886 | €18,997 | +€15,111 | +389% |
| Remuneration and social security | 454/9 | €1,650 | - | -€1,650 | |
| Other amounts payable | 47/48 | €10,909 | €31,134 | +€20,225 | +185% |
| Accrued charges and deferred income | 492/3 | €2,697 | - | -€2,697 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,285 | €33,855 | +€29,570 | +690% |
| Other operating charges | 640/8 | €1,975 | €2,169 | +€194 | +9.8% |
| Gross operating margin | 9900 | €7,983 | €129,210 | +€121,227 | +1,518% |
| Operating profit (loss) | 9901 | €1,724 | €93,186 | +€91,463 | +5,307% |
| Financial income | 75/76B | €278 | €753 | +€475 | +171% |
| Recurring financial income | 75 | €278 | €307 | +€30 | +10.6% |
| Non-recurring financial income | 76B | - | €445 | +€445 | |
| Financial charges | 65/66B | €3,074 | €21,459 | +€18,386 | +598% |
| Recurring financial charges | 65 | €3,074 | €21,459 | +€18,386 | +598% |
| Profit (loss) for the period before taxes | 9903 | -€1,072 | €72,480 | +€73,552 | |
| Income taxes | 67/77 | -€627 | €13,737 | +€14,364 | |
| Profit (loss) for the period | 9904 | -€445 | €58,742 | +€59,187 | |
| Profit (loss) for the period to be appropriated | 9905 | -€445 | €58,742 | +€59,187 |
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 3 November 2026 via checked.be.