LENS SERVICE: 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 SERVICE
Largest movements
- Receivables within one year +€352,408
up €352,408 (+46.2%), from €763,500 to €1.1m
- Trade debts +€269,711
up €269,711 (+32.7%), from €824,506 to €1.1m
- Reserves +€75,389
up €75,389 (+15.9%), from €473,882 to €549,271
of which Distributable reserves: +€75,389
- Financial income -€24,375
down €24,375 (-50.0%), from €48,726 to €24,351
- Gross operating margin -€2,313
down €2,313 (-1.8%), from €125,330 to €123,017
- Taxes -€2,277
down €2,277 (-6.6%), from €34,293 to €32,016
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 | €1,531,755 | €1,886,070 | +€354,315 | +23.1% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €1,531,754 | €1,886,069 | +€354,315 | +23.1% |
| Amounts receivable after more than one year | 29 | €750,000 | €750,000 | = | 0.0% |
| Other amounts receivable | 291 | €750,000 | €750,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €763,500 | €1,115,908 | +€352,408 | +46.2% |
| Other amounts receivable | 41 | €763,500 | €1,115,908 | +€352,408 | +46.2% |
| Cash at bank and in hand | 54/58 | €18,254 | €20,161 | +€1,907 | +10.4% |
| Total equity and liabilities | 10/49 | €1,531,755 | €1,886,070 | +€354,315 | +23.1% |
| Equity | 10/15 | €523,882 | €599,271 | +€75,389 | +14.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €473,882 | €549,271 | +€75,389 | +15.9% |
| Non-distributable reserves | 130/1 | €5,539 | €5,539 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €5,539 | €5,539 | +€0 | 0.0% |
| Distributable reserves | 133 | €468,343 | €543,732 | +€75,389 | +16.1% |
| Amounts payable | 17/49 | €1,007,873 | €1,286,799 | +€278,926 | +27.7% |
| Amounts payable within one year | 42/48 | €1,001,813 | €1,272,799 | +€270,986 | +27.0% |
| Trade debts | 44 | €824,506 | €1,094,217 | +€269,711 | +32.7% |
| Suppliers | 440/4 | €824,506 | €1,094,217 | +€269,711 | +32.7% |
| Taxes, remuneration and social security | 45 | €177,307 | €178,582 | +€1,275 | +0.7% |
| Taxes | 450/3 | €177,307 | €178,582 | +€1,275 | +0.7% |
| Accrued charges and deferred income | 492/3 | €6,060 | €14,000 | +€7,940 | +131% |
| Non-recurring operating income | 76A | €954 | €526 | -€428 | -44.9% |
| Other operating charges | 640/8 | €1,038 | €144 | -€894 | -86.1% |
| Non-recurring operating charges | 66A | €1,072 | €2,239 | +€1,167 | +109% |
| Gross operating margin | 9900 | €125,330 | €123,017 | -€2,313 | -1.8% |
| Operating profit (loss) | 9901 | €123,220 | €120,633 | -€2,587 | -2.1% |
| Financial income | 75/76B | €48,726 | €24,351 | -€24,375 | -50.0% |
| Recurring financial income | 75 | €48,726 | €24,351 | -€24,375 | -50.0% |
| Financial charges | 65/66B | €38,149 | €37,581 | -€568 | -1.5% |
| Recurring financial charges | 65 | €38,149 | €37,581 | -€568 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €133,797 | €107,404 | -€26,393 | -19.7% |
| Income taxes | 67/77 | €34,293 | €32,016 | -€2,277 | -6.6% |
| Profit (loss) for the period | 9904 | €99,504 | €75,388 | -€24,116 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €99,504 | €75,388 | -€24,116 | -24.2% |
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 27 October 2026 via checked.be.