LENS CONSULTANT: 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 CONSULTANT
Largest movements
- Receivables within one year +€127,827
up €127,827 (+87.8%), from €145,521 to €273,348
- Stocks and contracts -€28,149
down €28,149 (-33.8%), from €83,265 to €55,116
- Tax, wage and social debts +€51,259
up €51,259 (+133%), from €38,638 to €89,897
of which Remuneration and social security: +€49,100
- Trade debts +€35,943
up €35,943 (+71.7%), from €50,146 to €86,088
- Other debts +€27,696
up €27,696 (+34.2%), from €81,092 to €108,787
- Profit (loss) carried forward -€8,627
down €8,627 (-16.3%), from €52,903 to €44,276
- Short-term financial debts -€4,217
down €4,217 (-100%), from €4,217 to €0
- Gross operating margin -€9,601
down €9,601 (-13.3%), from €72,082 to €62,481
- Staff costs -€3,527
down €3,527 (-8.6%), from €40,945 to €37,418
- Financial charges +€806
up €806 (+33.8%), from €2,386 to €3,192
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 | €229,588 | €331,642 | +€102,054 | +44.5% |
| Fixed assets | 21/28 | €802 | €335 | -€467 | -58.2% |
| Tangible fixed assets | 22/27 | €802 | €335 | -€467 | -58.2% |
| Plant, machinery and equipment | 23 | €802 | €335 | -€467 | -58.2% |
| Current assets | 29/58 | €228,786 | €331,307 | +€102,520 | +44.8% |
| Stocks and contracts in progress | 3 | €83,265 | €55,116 | -€28,149 | -33.8% |
| Stocks | 30/36 | €83,265 | €55,116 | -€28,149 | -33.8% |
| Amounts receivable within one year | 40/41 | €145,521 | €273,348 | +€127,827 | +87.8% |
| Trade receivables | 40 | €145,521 | €273,348 | +€127,827 | +87.8% |
| Current investments | 50/53 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €0 | €2,833 | +€2,833 | |
| Total equity and liabilities | 10/49 | €229,588 | €331,642 | +€102,054 | +44.5% |
| Equity | 10/15 | €55,403 | €46,776 | -€8,627 | -15.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,903 | €44,276 | -€8,627 | -16.3% |
| Amounts payable | 17/49 | €174,185 | €284,866 | +€110,681 | +63.5% |
| Amounts payable within one year | 42/48 | €174,185 | €284,866 | +€110,681 | +63.5% |
| Current portion of amounts payable after more than one year | 42 | €93 | €93 | = | 0.0% |
| Financial debts | 43 | €4,217 | €0 | -€4,217 | -100% |
| Credit institutions | 430/8 | €4,217 | €0 | -€4,217 | -100% |
| Trade debts | 44 | €50,146 | €86,088 | +€35,943 | +71.7% |
| Suppliers | 440/4 | €50,146 | €86,088 | +€35,943 | +71.7% |
| Taxes, remuneration and social security | 45 | €38,638 | €89,897 | +€51,259 | +133% |
| Taxes | 450/3 | €17,663 | €19,822 | +€2,159 | +12.2% |
| Remuneration and social security | 454/9 | €20,975 | €70,076 | +€49,100 | +234% |
| Other amounts payable | 47/48 | €81,092 | €108,787 | +€27,696 | +34.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €40,945 | €37,418 | -€3,527 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €467 | €467 | = | 0.0% |
| Other operating charges | 640/8 | €127 | €0 | -€127 | -100% |
| Gross operating margin | 9900 | €72,082 | €62,481 | -€9,601 | -13.3% |
| Operating profit (loss) | 9901 | €30,543 | €24,596 | -€5,947 | -19.5% |
| Financial income | 75/76B | €100 | €0 | -€100 | -100% |
| Recurring financial income | 75 | €100 | €0 | -€100 | -100% |
| Financial charges | 65/66B | €2,386 | €3,192 | +€806 | +33.8% |
| Recurring financial charges | 65 | €2,386 | €3,192 | +€806 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €28,257 | €21,404 | -€6,853 | -24.3% |
| Income taxes | 67/77 | €6,962 | €6,251 | -€710 | -10.2% |
| Profit (loss) for the period | 9904 | €21,296 | €15,153 | -€6,143 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,296 | €15,153 | -€6,143 | -28.8% |
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 1 November 2026 via checked.be.