LENSCO: 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.
LENSCO
Largest movements
- Cash +€44,402
up €44,402 (+178%), from €24,932 to €69,334
mainly Net result for the year (+€41,420) and Other debts (+€7,579)
- Receivables within one year -€6,801
down €6,801 (-39.3%), from €17,286 to €10,485
- Tangible fixed assets +€5,666
up €5,666 (+117%), from €4,844 to €10,510
- Profit (loss) carried forward +€25,665
up €25,665, from -€25,665 to €0
- Other debts +€7,579
up €7,579 (+3,151%), from €241 to €7,820
- Tax, wage and social debts +€6,122
up €6,122 (+212%), from €2,883 to €9,006
- Reserves +€2,255
up €2,255 (+4.2%), from €53,446 to €55,701
of which Distributable reserves: +€2,255
- Accrued charges and deferred income +€1,785
up €1,785 (+60.5%), from €2,951 to €4,736
- Gross operating margin +€16,919
up €16,919 (+48.5%), from €34,853 to €51,771
- Taxes +€6,916
up €6,916 (+5,151%), from €134 to €7,050
- Depreciation +€931
up €931 (+55.1%), from €1,688 to €2,619
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 | €47,596 | €90,891 | +€43,295 | +91.0% |
| Fixed assets | 21/28 | €4,844 | €10,510 | +€5,666 | +117% |
| Tangible fixed assets | 22/27 | €4,844 | €10,510 | +€5,666 | +117% |
| Furniture and vehicles | 24 | €4,844 | €10,510 | +€5,666 | +117% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €42,752 | €80,381 | +€37,629 | +88.0% |
| Amounts receivable within one year | 40/41 | €17,286 | €10,485 | -€6,801 | -39.3% |
| Trade receivables | 40 | €17,286 | €10,485 | -€6,801 | -39.3% |
| Cash at bank and in hand | 54/58 | €24,932 | €69,334 | +€44,402 | +178% |
| Deferred charges and accrued income | 490/1 | €534 | €562 | +€28 | +5.2% |
| Total equity and liabilities | 10/49 | €47,596 | €90,891 | +€43,295 | +91.0% |
| Equity | 10/15 | €40,181 | €68,101 | +€27,920 | +69.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €53,446 | €55,701 | +€2,255 | +4.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €53,446 | €55,701 | +€2,255 | +4.2% |
| Profit (loss) carried forward | 14 | -€25,665 | €0 | +€25,665 | |
| Amounts payable | 17/49 | €7,415 | €22,790 | +€15,376 | +207% |
| Amounts payable within one year | 42/48 | €4,463 | €18,054 | +€13,591 | +304% |
| Trade debts | 44 | €1,339 | €1,228 | -€111 | -8.3% |
| Suppliers | 440/4 | €1,339 | €1,228 | -€111 | -8.3% |
| Taxes, remuneration and social security | 45 | €2,883 | €9,006 | +€6,122 | +212% |
| Taxes | 450/3 | €2,883 | €9,006 | +€6,122 | +212% |
| Other amounts payable | 47/48 | €241 | €7,820 | +€7,579 | +3,151% |
| Accrued charges and deferred income | 492/3 | €2,951 | €4,736 | +€1,785 | +60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,688 | €2,619 | +€931 | +55.1% |
| Other operating charges | 640/8 | €911 | €839 | -€72 | -7.9% |
| Gross operating margin | 9900 | €34,853 | €51,771 | +€16,919 | +48.5% |
| Operating profit (loss) | 9901 | €32,253 | €48,313 | +€16,060 | +49.8% |
| Financial income | 75/76B | €21 | €468 | +€447 | +2,174% |
| Recurring financial income | 75 | €21 | €468 | +€447 | +2,174% |
| Financial charges | 65/66B | €203 | €311 | +€108 | +53.0% |
| Recurring financial charges | 65 | €203 | €311 | +€108 | +53.0% |
| Profit (loss) for the period before taxes | 9903 | €32,070 | €48,470 | +€16,399 | +51.1% |
| Income taxes | 67/77 | €134 | €7,050 | +€6,916 | +5,151% |
| Profit (loss) for the period | 9904 | €31,936 | €41,420 | +€9,484 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,936 | €41,420 | +€9,484 | +29.7% |
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 25 October 2026 via checked.be.