LENSIMMO: 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.
LENSIMMO
Largest movements
- Cash -€19,967
down €19,967 (-87.9%), from €22,717 to €2,751
mainly Other debts (-€29,596) and Debts after one year (-€10,515)
- Tangible fixed assets -€19,756
down €19,756 (-5.5%), from €358,446 to €338,690
- Other debts -€29,596
down €29,596 (-50.2%), from €59,011 to €29,415
- Profit (loss) carried forward +€16,070
up €16,070 (+32.2%), from -€49,864 to -€33,794
- Debts after one year -€10,515
down €10,515 (-19.5%), from €53,920 to €43,405
- Current portion of long-term debt -€10,342
down €10,342 (-49.6%), from €20,856 to €10,515
- Trade debts -€6,917
down €6,917 (-96.4%), from €7,175 to €258
- Taxes +€6,998
up €6,998 (+157.0%), from €4,457 to €11,455
- Depreciation -€4,702
down €4,702 (-19.2%), from €24,458 to €19,756
- Gross operating margin +€1,426
up €1,426 (+2.6%), from €55,371 to €56,797
- Financial charges -€1,010
down €1,010 (-31.6%), from €3,193 to €2,183
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 | €387,616 | €351,529 | -€36,087 | -9.3% |
| Fixed assets | 21/28 | €358,446 | €338,690 | -€19,756 | -5.5% |
| Tangible fixed assets | 22/27 | €358,446 | €338,690 | -€19,756 | -5.5% |
| Land and buildings | 22 | €358,446 | €338,690 | -€19,756 | -5.5% |
| Current assets | 29/58 | €29,169 | €12,838 | -€16,331 | -56.0% |
| Amounts receivable within one year | 40/41 | €6,452 | €10,088 | +€3,636 | +56.4% |
| Trade receivables | 40 | €6,452 | €10,088 | +€3,636 | +56.4% |
| Cash at bank and in hand | 54/58 | €22,717 | €2,751 | -€19,967 | -87.9% |
| Total equity and liabilities | 10/49 | €387,616 | €351,529 | -€36,087 | -9.3% |
| Equity | 10/15 | €240,964 | €257,034 | +€16,070 | +6.7% |
| Contributions | 10/11 | €35,265 | €35,265 | = | 0.0% |
| Outside capital | 11 | €35,265 | €35,265 | = | 0.0% |
| Other | 1109/19 | €35,265 | €35,265 | = | 0.0% |
| Revaluation surpluses | 12 | €58,737 | €52,444 | -€6,293 | -10.7% |
| Reserves | 13 | €196,826 | €203,119 | +€6,293 | +3.2% |
| Non-distributable reserves | 130/1 | €50,345 | €56,638 | +€6,293 | +12.5% |
| Reserves not available under the articles | 1311 | €50,345 | - | -€50,345 | |
| Other | 1319 | - | €56,638 | +€56,638 | |
| Distributable reserves | 133 | €146,481 | €146,481 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,864 | -€33,794 | +€16,070 | +32.2% |
| Amounts payable | 17/49 | €146,651 | €94,494 | -€52,157 | -35.6% |
| Amounts payable after more than one year | 17 | €53,920 | €43,405 | -€10,515 | -19.5% |
| Financial debts | 170/4 | €53,920 | €43,405 | -€10,515 | -19.5% |
| Amounts payable within one year | 42/48 | €92,731 | €51,089 | -€41,642 | -44.9% |
| Current portion of amounts payable after more than one year | 42 | €20,856 | €10,515 | -€10,342 | -49.6% |
| Trade debts | 44 | €7,175 | €258 | -€6,917 | -96.4% |
| Suppliers | 440/4 | €7,175 | €258 | -€6,917 | -96.4% |
| Taxes, remuneration and social security | 45 | €5,689 | €10,902 | +€5,213 | +91.6% |
| Taxes | 450/3 | €5,689 | €10,902 | +€5,213 | +91.6% |
| Other amounts payable | 47/48 | €59,011 | €29,415 | -€29,596 | -50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,458 | €19,756 | -€4,702 | -19.2% |
| Other operating charges | 640/8 | €7,572 | €7,333 | -€239 | -3.2% |
| Gross operating margin | 9900 | €55,371 | €56,797 | +€1,426 | +2.6% |
| Operating profit (loss) | 9901 | €23,341 | €29,708 | +€6,368 | +27.3% |
| Financial charges | 65/66B | €3,193 | €2,183 | -€1,010 | -31.6% |
| Recurring financial charges | 65 | €3,193 | €2,183 | -€1,010 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €20,147 | €27,525 | +€7,378 | +36.6% |
| Income taxes | 67/77 | €4,457 | €11,455 | +€6,998 | +157.0% |
| Profit (loss) for the period | 9904 | €15,691 | €16,070 | +€379 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,691 | €16,070 | +€379 | +2.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.