LENS ROSES ®: 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 ROSES ®
Largest movements
- Tangible fixed assets -€13,531
down €13,531 (-5.2%), from €259,823 to €246,292
of which Furniture and vehicles: -€9,426
- Intangible fixed assets -€10,215
down €10,215 (-26.3%), from €38,888 to €28,673
- Stocks and contracts +€6,964
up €6,964 (+3.6%), from €195,902 to €202,866
- Trade debts +€38,783
up €38,783 (+73.5%), from €52,769 to €91,552
- Other debts -€36,695
down €36,695 (-83.8%), from €43,796 to €7,101
- Tax, wage and social debts -€11,450
down €11,450 (-32.0%), from €35,823 to €24,373
of which Taxes: -€10,664
- Accrued charges and deferred income -€8,314
down €8,314 (-95.8%), from €8,678 to €365
- Gross operating margin -€116,179
down €116,179 (-26.8%), from €433,259 to €317,081
- Staff costs -€30,089
down €30,089 (-11.5%), from €260,513 to €230,425
- Taxes -€10,305
down €10,305 (-69.1%), from €14,911 to €4,606
- Financial charges -€8,028
down €8,028 (-76.4%), from €10,512 to €2,485
- Depreciation -€4,375
down €4,375 (-6.6%), from €66,643 to €62,268
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 | €662,685 | €649,426 | -€13,258 | -2.0% |
| Fixed assets | 21/28 | €298,711 | €274,965 | -€23,746 | -7.9% |
| Intangible fixed assets | 21 | €38,888 | €28,673 | -€10,215 | -26.3% |
| Tangible fixed assets | 22/27 | €259,823 | €246,292 | -€13,531 | -5.2% |
| Land and buildings | 22 | €164,229 | €166,574 | +€2,345 | +1.4% |
| Plant, machinery and equipment | 23 | €78,448 | €71,999 | -€6,449 | -8.2% |
| Furniture and vehicles | 24 | €17,146 | €7,719 | -€9,426 | -55.0% |
| Current assets | 29/58 | €363,974 | €374,461 | +€10,487 | +2.9% |
| Stocks and contracts in progress | 3 | €195,902 | €202,866 | +€6,964 | +3.6% |
| Stocks | 30/36 | €195,902 | €202,866 | +€6,964 | +3.6% |
| Amounts receivable within one year | 40/41 | €30,777 | €34,808 | +€4,031 | +13.1% |
| Trade receivables | 40 | €5,566 | €28,087 | +€22,522 | +405% |
| Other amounts receivable | 41 | €25,212 | €6,721 | -€18,491 | -73.3% |
| Cash at bank and in hand | 54/58 | €123,303 | €123,843 | +€539 | +0.4% |
| Deferred charges and accrued income | 490/1 | €13,991 | €12,944 | -€1,047 | -7.5% |
| Total equity and liabilities | 10/49 | €662,685 | €649,426 | -€13,258 | -2.0% |
| Equity | 10/15 | €365,474 | €371,920 | +€6,445 | +1.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €340,474 | €346,920 | +€6,445 | +1.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €340,474 | €346,920 | +€6,445 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €297,210 | €277,506 | -€19,704 | -6.6% |
| Amounts payable after more than one year | 17 | €126,107 | €121,912 | -€4,195 | -3.3% |
| Financial debts | 170/4 | €44,221 | €20,458 | -€23,763 | -53.7% |
| Other amounts payable | 178/9 | €81,886 | €101,454 | +€19,568 | +23.9% |
| Amounts payable within one year | 42/48 | €162,425 | €155,230 | -€7,195 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €23,405 | €23,763 | +€358 | +1.5% |
| Trade debts | 44 | €52,769 | €91,552 | +€38,783 | +73.5% |
| Suppliers | 440/4 | €52,769 | €91,552 | +€38,783 | +73.5% |
| Advances received on contracts in progress | 46 | €6,632 | €8,441 | +€1,809 | +27.3% |
| Taxes, remuneration and social security | 45 | €35,823 | €24,373 | -€11,450 | -32.0% |
| Taxes | 450/3 | €18,996 | €8,332 | -€10,664 | -56.1% |
| Remuneration and social security | 454/9 | €16,827 | €16,041 | -€786 | -4.7% |
| Other amounts payable | 47/48 | €43,796 | €7,101 | -€36,695 | -83.8% |
| Accrued charges and deferred income | 492/3 | €8,678 | €365 | -€8,314 | -95.8% |
| Remuneration, social security and pensions | 62 | €260,513 | €230,425 | -€30,089 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,643 | €62,268 | -€4,375 | -6.6% |
| Other operating charges | 640/8 | €4,529 | €6,211 | +€1,682 | +37.1% |
| Non-recurring operating charges | 66A | €1,328 | €0 | -€1,328 | -100% |
| Gross operating margin | 9900 | €433,259 | €317,081 | -€116,179 | -26.8% |
| Operating profit (loss) | 9901 | €100,247 | €18,176 | -€82,070 | -81.9% |
| Financial income | 75/76B | €3,330 | €1,860 | -€1,470 | -44.2% |
| Recurring financial income | 75 | €3,330 | €1,860 | -€1,470 | -44.2% |
| Financial charges | 65/66B | €10,512 | €2,485 | -€8,028 | -76.4% |
| Recurring financial charges | 65 | €10,512 | €2,485 | -€8,028 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | €93,064 | €17,551 | -€75,513 | -81.1% |
| Income taxes | 67/77 | €14,911 | €4,606 | -€10,305 | -69.1% |
| Profit (loss) for the period | 9904 | €78,154 | €12,945 | -€65,208 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,154 | €12,945 | -€65,208 | -83.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.