LENSONLINE: 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.
What changed
LENSONLINE
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€22,811
2024 · -€130,486+€153,297
Equity
€6.6m
2024 · €6.5m+€22,811
Cash
€119,804
2024 · €103,812+€15,992
Balance sheet total
€17.7m
2024 · €17.5m+€242,474
Largest movements
Assets
- Receivables within one year +€242,415
up €242,415 (+72.9%), from €332,493 to €574,908
of which Other amounts receivable: +€289,668
Equity and liabilities
- Debts after one year +€240,876
up €240,876 (+2.3%), from €10.4m to €10.6m
Income statement
- Turnover +€292,345
up €292,345 (+2.2%), from €13.1m to €13.4m
- Services and other goods +€199,280
up €199,280 (+8.3%), from €2.4m to €2.6m
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.
Result 2024
-€130,486
Turnover
+€292,345
Other operating income
+€38,913
Goods and materials
-€119,158
Services and other goods
-€199,280
Depreciation
-€26,798
Other operating charges
+€1,384
Other operating items
+€63,604
Financial income
+€44
Financial charges
+€102,243
Result 2025
€22,811
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€179,631
Investment
-€45,252
Financing
+€240,876
Cash 2024
€103,812
From operations (derived)
-€179,631
Net result for the year
+€22,811
Depreciation
+€76,844
Receivables within one year
-€242,415
Deferred charges and accrued income
-€15,659
Trade debts
-€44,263
Tax, wage and social debts
+€13,610
Accrued charges and deferred income
+€9,440
Investment (derived)
-€45,252
Investment in fixed assets (net)
-€45,252
Financing
+€240,876
Debts after one year
+€240,876
Contributions, distributions and other
-€0
Cash 2025
€119,804
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,464,974 | €17,707,448 | +€242,474 | +1.4% |
| Fixed assets | 21/28 | €16,690,169 | €16,658,577 | -€31,592 | -0.2% |
| Intangible fixed assets | 21 | €32,065 | €55,802 | +€23,737 | +74.0% |
| Tangible fixed assets | 22/27 | €304,318 | €248,989 | -€55,329 | -18.2% |
| Plant, machinery and equipment | 23 | €98,455 | €87,758 | -€10,697 | -10.9% |
| Furniture and vehicles | 24 | €5,764 | €2,928 | -€2,836 | -49.2% |
| Other tangible fixed assets | 26 | €200,099 | €158,303 | -€41,796 | -20.9% |
| Financial fixed assets | 28 | €16,353,786 | €16,353,786 | = | 0.0% |
| Affiliated companies | 280/1 | €16,353,786 | €16,353,786 | = | 0.0% |
| Participating interests | 280 | €16,353,786 | €16,353,786 | = | 0.0% |
| Current assets | 29/58 | €774,805 | €1,048,871 | +€274,066 | +35.4% |
| Amounts receivable within one year | 40/41 | €332,493 | €574,908 | +€242,415 | +72.9% |
| Trade receivables | 40 | €117,098 | €69,845 | -€47,253 | -40.4% |
| Other amounts receivable | 41 | €215,395 | €505,063 | +€289,668 | +134% |
| Current investments | 50/53 | €334,000 | €334,000 | = | 0.0% |
| Own shares | 50 | €334,000 | €334,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €103,812 | €119,804 | +€15,992 | +15.4% |
| Deferred charges and accrued income | 490/1 | €4,500 | €20,159 | +€15,659 | +348% |
| Total equity and liabilities | 10/49 | €17,464,974 | €17,707,448 | +€242,474 | +1.4% |
| Equity | 10/15 | €6,549,464 | €6,572,275 | +€22,811 | +0.3% |
| Contributions | 10/11 | €6,109,179 | €6,109,179 | -€0 | 0.0% |
| Capital | 10 | €5,775,179 | €5,775,179 | -€0 | 0.0% |
| Issued capital | 100 | €5,781,379 | €5,781,379 | -€0 | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €334,000 | €334,000 | = | 0.0% |
| Share premium | 1100/10 | €334,000 | €334,000 | = | 0.0% |
| Reserves | 13 | €440,285 | €463,096 | +€22,811 | +5.2% |
| Non-distributable reserves | 130/1 | €367,703 | €367,703 | -€1 | 0.0% |
| Legal reserve | 130 | €33,703 | €33,703 | -€1 | 0.0% |
| Own shares acquired | 1312 | €334,000 | €334,000 | = | 0.0% |
| Distributable reserves | 133 | €72,582 | €95,394 | +€22,812 | +31.4% |
| Amounts payable | 17/49 | €10,915,510 | €11,135,173 | +€219,663 | +2.0% |
| Amounts payable after more than one year | 17 | €10,357,552 | €10,598,428 | +€240,876 | +2.3% |
| Financial debts | 170/4 | €10,357,552 | €10,598,428 | +€240,876 | +2.3% |
| Other loans | 174 | €10,357,552 | €10,598,428 | +€240,876 | +2.3% |
| Amounts payable within one year | 42/48 | €555,458 | €524,806 | -€30,653 | -5.5% |
| Trade debts | 44 | €514,123 | €469,860 | -€44,263 | -8.6% |
| Suppliers | 440/4 | €514,123 | €469,860 | -€44,263 | -8.6% |
| Taxes, remuneration and social security | 45 | €41,335 | €54,945 | +€13,610 | +32.9% |
| Taxes | 450/3 | €41,335 | €54,945 | +€13,610 | +32.9% |
| Accrued charges and deferred income | 492/3 | €2,500 | €11,940 | +€9,440 | +378% |
| Operating income | 70/76A | €13,137,187 | €13,468,445 | +€331,258 | +2.5% |
| Turnover | 70 | €13,137,017 | €13,429,362 | +€292,345 | +2.2% |
| Other operating income | 74 | €170 | €39,083 | +€38,913 | +22,890% |
| Operating charges | 60/66A | €12,722,985 | €13,003,233 | +€280,248 | +2.2% |
| Goods for resale, raw materials and consumables | 60 | €10,214,298 | €10,333,456 | +€119,158 | +1.2% |
| Purchases | 600/8 | €10,214,298 | €10,333,456 | +€119,158 | +1.2% |
| Services and other goods | 61 | €2,393,130 | €2,592,410 | +€199,280 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,046 | €76,844 | +€26,798 | +53.5% |
| Other operating charges | 640/8 | €1,629 | €245 | -€1,384 | -85.0% |
| Non-recurring operating charges | 66A | €63,882 | €278 | -€63,604 | -99.6% |
| Operating profit (loss) | 9901 | €414,202 | €465,212 | +€51,010 | +12.3% |
| Financial income | 75/76B | €60 | €104 | +€44 | +73.7% |
| Recurring financial income | 75 | €60 | €104 | +€44 | +73.7% |
| Other financial income | 752/9 | €60 | €104 | +€44 | +73.7% |
| Financial charges | 65/66B | €544,748 | €442,505 | -€102,243 | -18.8% |
| Recurring financial charges | 65 | €544,748 | €442,505 | -€102,243 | -18.8% |
| Debt charges | 650 | €450,874 | €346,233 | -€104,641 | -23.2% |
| Other financial charges | 652/9 | €93,874 | €96,273 | +€2,399 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€130,486 | €22,811 | +€153,297 | |
| Profit (loss) for the period | 9904 | -€130,486 | €22,811 | +€153,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€130,486 | €22,811 | +€153,297 |
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 18 October 2026 via checked.be.