Lens Optical Technology: 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 Optical Technology
Largest movements
- Tangible fixed assets -€27,642
down €27,642 (-11.1%), from €249,066 to €221,424
- Cash +€25,187
up €25,187 (+57.0%), from €44,189 to €69,376
mainly Depreciation (+€35,387) and Net result for the year (+€23,088)
- Stocks and contracts -€21,499
down €21,499 (-40.8%), from €52,644 to €31,145
- Reserves -€36,912
down €36,912 (-5.3%), from €700,238 to €663,326
of which Distributable reserves: -€36,912
- Debts after one year -€30,937
down €30,937 (-21.7%), from €142,854 to €111,917
- Current portion of long-term debt +€16,452
up €16,452 (+24.5%), from €67,148 to €83,600
- Trade debts +€16,334
up €16,334 (+19.0%), from €85,834 to €102,168
- Staff costs +€57,959
up €57,959 (+12.0%), from €482,032 to €539,991
- Taxes -€18,266
down €18,266 (-52.6%), from €34,755 to €16,489
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 | €1,293,356 | €1,270,376 | -€22,980 | -1.8% |
| Fixed assets | 21/28 | €353,140 | €325,498 | -€27,642 | -7.8% |
| Tangible fixed assets | 22/27 | €249,066 | €221,424 | -€27,642 | -11.1% |
| Land and buildings | 22 | €137,289 | €127,993 | -€9,296 | -6.8% |
| Plant, machinery and equipment | 23 | €52,129 | €42,448 | -€9,681 | -18.6% |
| Furniture and vehicles | 24 | €2,066 | €6,577 | +€4,511 | +218% |
| Leasing and similar rights | 25 | €57,581 | €44,405 | -€13,176 | -22.9% |
| Financial fixed assets | 28 | €104,074 | €104,074 | = | 0.0% |
| Current assets | 29/58 | €940,216 | €944,878 | +€4,662 | +0.5% |
| Stocks and contracts in progress | 3 | €52,644 | €31,145 | -€21,499 | -40.8% |
| Stocks | 30/36 | €52,644 | €31,145 | -€21,499 | -40.8% |
| Amounts receivable within one year | 40/41 | €835,213 | €830,387 | -€4,826 | -0.6% |
| Trade receivables | 40 | €666,727 | €645,193 | -€21,534 | -3.2% |
| Other amounts receivable | 41 | €168,486 | €185,194 | +€16,708 | +9.9% |
| Cash at bank and in hand | 54/58 | €44,189 | €69,376 | +€25,187 | +57.0% |
| Deferred charges and accrued income | 490/1 | €8,170 | €13,970 | +€5,800 | +71.0% |
| Total equity and liabilities | 10/49 | €1,293,356 | €1,270,376 | -€22,980 | -1.8% |
| Equity | 10/15 | €706,788 | €669,876 | -€36,912 | -5.2% |
| Contributions | 10/11 | €6,550 | €6,550 | = | 0.0% |
| Reserves | 13 | €700,238 | €663,326 | -€36,912 | -5.3% |
| Tax-exempt reserves | 132 | €1,058 | €1,058 | = | 0.0% |
| Distributable reserves | 133 | €699,180 | €662,268 | -€36,912 | -5.3% |
| Amounts payable | 17/49 | €586,567 | €600,500 | +€13,932 | +2.4% |
| Amounts payable after more than one year | 17 | €142,854 | €111,917 | -€30,937 | -21.7% |
| Financial debts | 170/4 | €142,854 | €111,917 | -€30,937 | -21.7% |
| Amounts payable within one year | 42/48 | €417,288 | €455,688 | +€38,400 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €67,148 | €83,600 | +€16,452 | +24.5% |
| Financial debts | 43 | €115,000 | €115,000 | = | 0.0% |
| Credit institutions | 430/8 | €115,000 | €115,000 | = | 0.0% |
| Trade debts | 44 | €85,834 | €102,168 | +€16,334 | +19.0% |
| Suppliers | 440/4 | €85,834 | €102,168 | +€16,334 | +19.0% |
| Taxes, remuneration and social security | 45 | €149,306 | €154,920 | +€5,614 | +3.8% |
| Taxes | 450/3 | €92,292 | €92,345 | +€53 | +0.1% |
| Remuneration and social security | 454/9 | €57,014 | €62,574 | +€5,560 | +9.8% |
| Accrued charges and deferred income | 492/3 | €26,425 | €32,895 | +€6,470 | +24.5% |
| Remuneration, social security and pensions | 62 | €482,032 | €539,991 | +€57,959 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,128 | €35,387 | +€5,259 | +17.5% |
| Other operating charges | 640/8 | €3,788 | €1,048 | -€2,740 | -72.3% |
| Gross operating margin | 9900 | €624,204 | €627,381 | +€3,177 | +0.5% |
| Operating profit (loss) | 9901 | €108,257 | €50,955 | -€57,303 | -52.9% |
| Financial income | 75/76B | €3,414 | €3,453 | +€39 | +1.2% |
| Recurring financial income | 75 | €3,414 | €3,453 | +€39 | +1.2% |
| Financial charges | 65/66B | €12,050 | €14,830 | +€2,781 | +23.1% |
| Recurring financial charges | 65 | €12,050 | €14,830 | +€2,781 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €99,621 | €39,577 | -€60,044 | -60.3% |
| Income taxes | 67/77 | €34,755 | €16,489 | -€18,266 | -52.6% |
| Profit (loss) for the period | 9904 | €64,866 | €23,088 | -€41,778 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,866 | €23,088 | -€41,778 | -64.4% |
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 26 October 2026 via checked.be.