LENS CONSULTING: what changed
LENS CONSULTING
Largest movements
- Tangible fixed assets +€53,350
up €53,350 (+37.0%), from €144,086 to €197,436
of which Furniture and vehicles: +€51,499
- Cash -€20,656
down €20,656 (-9.7%), from €212,459 to €191,802
mainly Investment in fixed assets (net) (-€70,597) and Receivables within one year (-€10,481)
- Receivables within one year +€10,481
up €10,481 (+58.7%), from €17,848 to €28,329
of which Trade receivables: +€10,258
- Reserves +€55,975
up €55,975 (+18.1%), from €309,392 to €365,367
of which Distributable reserves: +€55,975
- Debts after one year -€6,958
down €6,958 (-17.8%), from €39,198 to €32,240
- Tax, wage and social debts -€4,541
down €4,541 (-43.6%), from €10,414 to €5,873
of which Taxes: -€7,511
- Financial income +€17,698
up €17,698 (+1,620%), from €1,093 to €18,790
of which Non-recurring financial income: +€17,500
- Gross operating margin -€3,397
down €3,397 (-4.1%), from €83,365 to €79,967
- Taxes +€2,937
up €2,937 (+15.3%), from €19,238 to €22,175
- Depreciation +€2,405
up €2,405 (+16.2%), from €14,842 to €17,247
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 | €400,255 | €440,384 | +€40,129 | +10.0% |
| Fixed assets | 21/28 | €144,111 | €197,461 | +€53,350 | +37.0% |
| Tangible fixed assets | 22/27 | €144,086 | €197,436 | +€53,350 | +37.0% |
| Land and buildings | 22 | €122,676 | €119,417 | -€3,259 | -2.7% |
| Plant, machinery and equipment | 23 | €14,508 | €10,505 | -€4,003 | -27.6% |
| Furniture and vehicles | 24 | €6,902 | €58,401 | +€51,499 | +746% |
| Other tangible fixed assets | 26 | - | €9,113 | +€9,113 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €256,144 | €242,924 | -€13,221 | -5.2% |
| Stocks and contracts in progress | 3 | €20,573 | €20,366 | -€207 | -1.0% |
| Stocks | 30/36 | €20,573 | €20,366 | -€207 | -1.0% |
| Amounts receivable within one year | 40/41 | €17,848 | €28,329 | +€10,481 | +58.7% |
| Trade receivables | 40 | €17,770 | €28,028 | +€10,258 | +57.7% |
| Other amounts receivable | 41 | €78 | €300 | +€222 | +285% |
| Cash at bank and in hand | 54/58 | €212,459 | €191,802 | -€20,656 | -9.7% |
| Deferred charges and accrued income | 490/1 | €5,265 | €2,427 | -€2,838 | -53.9% |
| Total equity and liabilities | 10/49 | €400,255 | €440,384 | +€40,129 | +10.0% |
| Equity | 10/15 | €317,452 | €373,427 | +€55,975 | +17.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €309,392 | €365,367 | +€55,975 | +18.1% |
| Tax-exempt reserves | 132 | €36,000 | €36,000 | = | 0.0% |
| Distributable reserves | 133 | €273,392 | €329,367 | +€55,975 | +20.5% |
| Amounts payable | 17/49 | €82,803 | €66,957 | -€15,845 | -19.1% |
| Amounts payable after more than one year | 17 | €39,198 | €32,240 | -€6,958 | -17.8% |
| Financial debts | 170/4 | €39,198 | €32,240 | -€6,958 | -17.8% |
| Amounts payable within one year | 42/48 | €43,604 | €34,717 | -€8,887 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €6,836 | €6,958 | +€122 | +1.8% |
| Trade debts | 44 | €24,315 | €21,350 | -€2,965 | -12.2% |
| Suppliers | 440/4 | €24,315 | €21,350 | -€2,965 | -12.2% |
| Taxes, remuneration and social security | 45 | €10,414 | €5,873 | -€4,541 | -43.6% |
| Taxes | 450/3 | €10,414 | €2,903 | -€7,511 | -72.1% |
| Remuneration and social security | 454/9 | - | €2,970 | +€2,970 | |
| Other amounts payable | 47/48 | €2,039 | €536 | -€1,503 | -73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,842 | €17,247 | +€2,405 | +16.2% |
| Other operating charges | 640/8 | €2,382 | €2,318 | -€64 | -2.7% |
| Gross operating margin | 9900 | €83,365 | €79,967 | -€3,397 | -4.1% |
| Operating profit (loss) | 9901 | €66,141 | €60,403 | -€5,738 | -8.7% |
| Financial income | 75/76B | €1,093 | €18,790 | +€17,698 | +1,620% |
| Recurring financial income | 75 | €1,093 | €1,290 | +€198 | +18.1% |
| Non-recurring financial income | 76B | - | €17,500 | +€17,500 | |
| Financial charges | 65/66B | €1,146 | €1,044 | -€102 | -8.9% |
| Recurring financial charges | 65 | €1,146 | €1,044 | -€102 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €66,088 | €78,150 | +€12,062 | +18.3% |
| Income taxes | 67/77 | €19,238 | €22,175 | +€2,937 | +15.3% |
| Profit (loss) for the period | 9904 | €46,850 | €55,975 | +€9,125 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,850 | €55,975 | +€9,125 | +19.5% |
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.