LENS CONSULTING SERVICES: what changed
LENS CONSULTING SERVICES
Largest movements
- Cash -€11,733
down €11,733 (-66.6%), from €17,609 to €5,876
mainly Other debts (-€19,222) and Receivables within one year (-€8,426)
- Receivables within one year +€8,426
up €8,426 (+164%), from €5,126 to €13,552
of which Trade receivables: +€9,196
- Tangible fixed assets -€1,499
down €1,499 (-4.2%), from €35,737 to €34,238
- Other debts -€19,222
down €19,222 (-67.3%), from €28,562 to €9,340
- Reserves +€9,603
up €9,603 (+122%), from €7,860 to €17,463
- Tax, wage and social debts +€4,785
up €4,785 (+161%), from €2,978 to €7,763
- Other operating charges -€7,253
down €7,253 (-91.1%), from €7,961 to €708
- Gross operating margin -€1,694
down €1,694 (-9.9%), from €17,200 to €15,505
- Taxes +€1,501
up €1,501 (+75.3%), from €1,994 to €3,496
- Financial charges -€205
down €205 (-50.6%), from €405 to €200
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 | €58,672 | €53,866 | -€4,806 | -8.2% |
| Fixed assets | 21/28 | €35,937 | €34,438 | -€1,499 | -4.2% |
| Tangible fixed assets | 22/27 | €35,737 | €34,238 | -€1,499 | -4.2% |
| Land and buildings | 22 | €35,737 | €34,238 | -€1,499 | -4.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €22,734 | €19,428 | -€3,306 | -14.5% |
| Amounts receivable within one year | 40/41 | €5,126 | €13,552 | +€8,426 | +164% |
| Trade receivables | 40 | €4,356 | €13,552 | +€9,196 | +211% |
| Other amounts receivable | 41 | €770 | - | -€770 | |
| Cash at bank and in hand | 54/58 | €17,609 | €5,876 | -€11,733 | -66.6% |
| Total equity and liabilities | 10/49 | €58,672 | €53,866 | -€4,806 | -8.2% |
| Equity | 10/15 | €26,460 | €36,063 | +€9,603 | +36.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,860 | €17,463 | +€9,603 | +122% |
| Distributable reserves | 133 | €7,860 | €17,463 | +€9,603 | +122% |
| Amounts payable | 17/49 | €32,212 | €17,803 | -€14,408 | -44.7% |
| Amounts payable within one year | 42/48 | €32,212 | €17,803 | -€14,408 | -44.7% |
| Trade debts | 44 | €672 | €701 | +€28 | +4.2% |
| Suppliers | 440/4 | €672 | €701 | +€28 | +4.2% |
| Taxes, remuneration and social security | 45 | €2,978 | €7,763 | +€4,785 | +161% |
| Taxes | 450/3 | €2,978 | €7,763 | +€4,785 | +161% |
| Other amounts payable | 47/48 | €28,562 | €9,340 | -€19,222 | -67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,499 | €1,499 | = | 0.0% |
| Other operating charges | 640/8 | €7,961 | €708 | -€7,253 | -91.1% |
| Gross operating margin | 9900 | €17,200 | €15,505 | -€1,694 | -9.9% |
| Operating profit (loss) | 9901 | €7,739 | €13,298 | +€5,559 | +71.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €405 | €200 | -€205 | -50.6% |
| Recurring financial charges | 65 | €405 | €200 | -€205 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €7,335 | €13,098 | +€5,763 | +78.6% |
| Income taxes | 67/77 | €1,994 | €3,496 | +€1,501 | +75.3% |
| Profit (loss) for the period | 9904 | €5,341 | €9,603 | +€4,261 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,341 | €9,603 | +€4,261 | +79.8% |
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 8 November 2026 via checked.be.