LENSSEN PAUL: what changed
What changed
LENSSEN PAUL
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€37,398
2024 · €35,162+€2,236
Equity
€919,172
2024 · €881,773+€37,398
Cash
€103,322
2024 · €67,168+€36,154
Balance sheet total
€930,111
2024 · €891,885+€38,226
Largest movements
Assets
- Current investments +€70,318
up €70,318 (+9.4%), from €748,344 to €818,662
- Financial fixed assets -€58,489
down €58,489 (-96.1%), from €60,850 to €2,361
- Cash +€36,154
up €36,154 (+53.8%), from €67,168 to €103,322
mainly Investment in fixed assets (net) (+€58,489) and Net result for the year (+€37,398)
Equity and liabilities
- Reserves +€37,398
up €37,398 (+4.8%), from €774,773 to €812,172
of which Distributable reserves: +€37,398
Income statement
- Gross operating margin +€4,388
up €4,388 (+23.9%), from -€18,346 to -€13,959
- Financial income -€3,882
down €3,882 (-6.5%), from €60,075 to €56,193
- Financial charges -€2,146
down €2,146, from €409 to -€1,737
- Other operating charges +€511
up €511 (+41.2%), from €1,239 to €1,749
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€35,162
Gross operating margin
+€4,388
Other operating charges
-€511
Financial income
-€3,882
Financial charges
+€2,146
Taxes
+€95
Result 2025
€37,398
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€47,983
Investment
-€11,828
Financing
€0
Cash 2024
€67,168
From operations (derived)
+€47,983
Net result for the year
+€37,398
Depreciation
+€619
Receivables within one year
+€3,379
Deferred charges and accrued income
+€5,758
Trade debts
-€439
Other debts
+€2,902
Accrued charges and deferred income
-€1,636
Investment (derived)
-€11,828
Investment in fixed assets (net)
+€58,489
Current investments
-€70,318
Cash 2025
€103,322
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €891,885 | €930,111 | +€38,226 | +4.3% |
| Fixed assets | 21/28 | €61,908 | €2,800 | -€59,108 | -95.5% |
| Tangible fixed assets | 22/27 | €1,058 | €439 | -€619 | -58.5% |
| Furniture and vehicles | 24 | €1,058 | €439 | -€619 | -58.5% |
| Financial fixed assets | 28 | €60,850 | €2,361 | -€58,489 | -96.1% |
| Current assets | 29/58 | €829,977 | €927,312 | +€97,334 | +11.7% |
| Amounts receivable within one year | 40/41 | €4,780 | €1,401 | -€3,379 | -70.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,780 | €1,401 | -€3,379 | -70.7% |
| Current investments | 50/53 | €748,344 | €818,662 | +€70,318 | +9.4% |
| Cash at bank and in hand | 54/58 | €67,168 | €103,322 | +€36,154 | +53.8% |
| Deferred charges and accrued income | 490/1 | €9,685 | €3,927 | -€5,758 | -59.5% |
| Total equity and liabilities | 10/49 | €891,885 | €930,111 | +€38,226 | +4.3% |
| Equity | 10/15 | €881,773 | €919,172 | +€37,398 | +4.2% |
| Contributions | 10/11 | €107,000 | €107,000 | = | 0.0% |
| Reserves | 13 | €774,773 | €812,172 | +€37,398 | +4.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €774,773 | €812,172 | +€37,398 | +4.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,112 | €10,940 | +€828 | +8.2% |
| Amounts payable within one year | 42/48 | €7,616 | €10,079 | +€2,463 | +32.3% |
| Trade debts | 44 | €567 | €128 | -€439 | -77.4% |
| Suppliers | 440/4 | €567 | €128 | -€439 | -77.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,049 | €9,951 | +€2,902 | +41.2% |
| Accrued charges and deferred income | 492/3 | €2,496 | €860 | -€1,636 | -65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €619 | €619 | = | 0.0% |
| Other operating charges | 640/8 | €1,239 | €1,749 | +€511 | +41.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€18,346 | -€13,959 | +€4,388 | +23.9% |
| Operating profit (loss) | 9901 | -€20,204 | -€16,327 | +€3,877 | +19.2% |
| Financial income | 75/76B | €60,075 | €56,193 | -€3,882 | -6.5% |
| Recurring financial income | 75 | €60,075 | €56,193 | -€3,882 | -6.5% |
| Financial charges | 65/66B | €409 | -€1,737 | -€2,146 | |
| Recurring financial charges | 65 | €409 | -€1,737 | -€2,146 | |
| Profit (loss) for the period before taxes | 9903 | €39,462 | €41,602 | +€2,141 | +5.4% |
| Income taxes | 67/77 | €4,299 | €4,204 | -€95 | -2.2% |
| Profit (loss) for the period | 9904 | €35,162 | €37,398 | +€2,236 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,162 | €37,398 | +€2,236 | +6.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.