LenSe OPTIC: what changed
Two fiscal 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.
LenSe OPTIC
Largest movements
- Cash +€36,815
up €36,815 (+72.9%), from €50,526 to €87,341
mainly Net result for the year (+€42,987) and Depreciation (+€14,963)
- Tangible fixed assets -€12,539
down €12,539 (-42.0%), from €29,833 to €17,294
of which Furniture and vehicles: -€6,491
- Receivables within one year -€2,641
down €2,641 (-57.3%), from €4,607 to €1,966
- Tax, wage and social debts +€13,520
up €13,520 (+400.0%), from €3,380 to €16,900
- Other debts +€7,533
up €7,533 (+20.3%), from €37,033 to €44,566
- Trade debts +€2,517
up €2,517 (+11.1%), from €22,712 to €25,229
- Current portion of long-term debt -€2,243
no longer reported in 2025 (was €2,243)
- Gross operating margin +€35,438
up €35,438 (+88.0%), from €40,288 to €75,726
- Taxes +€10,889
up €10,889 (+180.3%), from €6,040 to €16,929
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.
Cash bridge derived
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 | €122,955 | €143,269 | +€20,314 | +16.5% |
| Fixed assets | 21/28 | €30,583 | €18,044 | -€12,539 | -41.0% |
| Tangible fixed assets | 22/27 | €29,833 | €17,294 | -€12,539 | -42.0% |
| Plant, machinery and equipment | 23 | €16,508 | €10,460 | -€6,048 | -36.6% |
| Furniture and vehicles | 24 | €13,325 | €6,834 | -€6,491 | -48.7% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €92,372 | €125,225 | +€32,853 | +35.6% |
| Stocks and contracts in progress | 3 | €35,989 | €35,168 | -€821 | -2.3% |
| Stocks | 30/36 | €35,989 | €35,168 | -€821 | -2.3% |
| Amounts receivable within one year | 40/41 | €4,607 | €1,966 | -€2,641 | -57.3% |
| Other amounts receivable | 41 | €4,607 | €1,966 | -€2,641 | -57.3% |
| Cash at bank and in hand | 54/58 | €50,526 | €87,341 | +€36,815 | +72.9% |
| Deferred charges and accrued income | 490/1 | €1,250 | €750 | -€500 | -40.0% |
| Total equity and liabilities | 10/49 | €122,955 | €143,269 | +€20,314 | +16.5% |
| Equity | 10/15 | €57,587 | €56,574 | -€1,013 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,860 | €37,860 | = | 0.0% |
| Distributable reserves | 133 | €37,860 | €37,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,127 | €114 | -€1,013 | -89.9% |
| Amounts payable | 17/49 | €65,368 | €86,695 | +€21,327 | +32.6% |
| Amounts payable within one year | 42/48 | €65,368 | €86,695 | +€21,327 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €2,243 | - | -€2,243 | |
| Trade debts | 44 | €22,712 | €25,229 | +€2,517 | +11.1% |
| Suppliers | 440/4 | €22,712 | €25,229 | +€2,517 | +11.1% |
| Taxes, remuneration and social security | 45 | €3,380 | €16,900 | +€13,520 | +400.0% |
| Taxes | 450/3 | €3,380 | €16,900 | +€13,520 | +400.0% |
| Other amounts payable | 47/48 | €37,033 | €44,566 | +€7,533 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,228 | €14,963 | -€265 | -1.7% |
| Other operating charges | 640/8 | €1,010 | €1,694 | +€684 | +67.7% |
| Gross operating margin | 9900 | €40,288 | €75,726 | +€35,438 | +88.0% |
| Operating profit (loss) | 9901 | €24,050 | €59,069 | +€35,019 | +145.6% |
| Financial income | 75/76B | €1,092 | €1,752 | +€660 | +60.4% |
| Recurring financial income | 75 | €1,092 | €1,752 | +€660 | +60.4% |
| Financial charges | 65/66B | €596 | €905 | +€309 | +51.8% |
| Recurring financial charges | 65 | €596 | €905 | +€309 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | €24,546 | €59,916 | +€35,370 | +144.1% |
| Income taxes | 67/77 | €6,040 | €16,929 | +€10,889 | +180.3% |
| Profit (loss) for the period | 9904 | €18,506 | €42,987 | +€24,481 | +132.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,506 | €42,987 | +€24,481 | +132.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.