LENSSEN SOFIE: 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
LENSSEN SOFIE
NACE 47.730, Retail sale of pharmaceutical products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€94,754
2024 · €119,117-€24,363
Equity
€1.4m
2024 · €1.4m-€15,854
Cash
€161
2024 · €1,420-€1,260
Balance sheet total
€2.2m
2024 · €2.2m-€7,100
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€84,854
up €84,854 (+14.0%), from €605,864 to €690,718
- Debts after one year -€48,905
down €48,905 (-49.1%), from €99,559 to €50,654
Income statement
- Gross operating margin -€37,020
down €37,020 (-19.3%), from €191,634 to €154,614
- Taxes -€8,942
down €8,942 (-18.3%), from €48,920 to €39,978
- Financial charges -€3,724
down €3,724 (-21.7%), from €17,182 to €13,458
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
€119,117
Gross operating margin
-€37,020
Depreciation
+€203
Other operating charges
-€212
Financial charges
+€3,724
Taxes
+€8,942
Result 2025
€94,754
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.
From operations
+€165,520
Investment
€0
Financing
-€166,780
Cash 2024
€1,420
From operations (derived)
+€165,520
Net result for the year
+€94,754
Depreciation
+€2,877
Receivables within one year
+€574
Deferred charges and accrued income
+€2,389
Trade debts
+€1,024
Tax, wage and social debts
-€20,769
Other debts
+€84,854
Accrued charges and deferred income
-€182
Financing
-€166,780
Debts after one year
-€48,905
Current portion of long-term debt
-€8,414
Short-term financial debts
+€1,146
Contributions, distributions and other
-€110,608
Cash 2025
€161
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,206,452 | €2,199,352 | -€7,100 | -0.3% |
| Fixed assets | 21/28 | €2,177,962 | €2,175,085 | -€2,877 | -0.1% |
| Tangible fixed assets | 22/27 | €47,897 | €45,020 | -€2,877 | -6.0% |
| Land and buildings | 22 | €44,284 | €42,349 | -€1,935 | -4.4% |
| Plant, machinery and equipment | 23 | €2,177 | €1,669 | -€508 | -23.3% |
| Furniture and vehicles | 24 | €1,436 | €1,001 | -€435 | -30.3% |
| Financial fixed assets | 28 | €2,130,065 | €2,130,065 | = | 0.0% |
| Current assets | 29/58 | €28,489 | €24,267 | -€4,222 | -14.8% |
| Amounts receivable within one year | 40/41 | €24,049 | €23,475 | -€574 | -2.4% |
| Trade receivables | 40 | €24,045 | €23,474 | -€571 | -2.4% |
| Other amounts receivable | 41 | €4 | €1 | -€3 | -75.5% |
| Cash at bank and in hand | 54/58 | €1,420 | €161 | -€1,260 | -88.7% |
| Deferred charges and accrued income | 490/1 | €3,020 | €631 | -€2,389 | -79.1% |
| Total equity and liabilities | 10/49 | €2,206,452 | €2,199,352 | -€7,100 | -0.3% |
| Equity | 10/15 | €1,385,013 | €1,369,159 | -€15,854 | -1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,372,613 | €1,356,759 | -€15,854 | -1.2% |
| Distributable reserves | 133 | €1,372,613 | €1,356,759 | -€15,854 | -1.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €821,439 | €830,193 | +€8,754 | +1.1% |
| Amounts payable after more than one year | 17 | €99,559 | €50,654 | -€48,905 | -49.1% |
| Financial debts | 170/4 | €99,559 | €50,654 | -€48,905 | -49.1% |
| Amounts payable within one year | 42/48 | €721,287 | €779,128 | +€57,841 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €57,319 | €48,905 | -€8,414 | -14.7% |
| Financial debts | 43 | €13,072 | €14,218 | +€1,146 | +8.8% |
| Credit institutions | 430/8 | €13,072 | €14,218 | +€1,146 | +8.8% |
| Trade debts | 44 | €414 | €1,438 | +€1,024 | +247.0% |
| Suppliers | 440/4 | €414 | €1,438 | +€1,024 | +247.0% |
| Taxes, remuneration and social security | 45 | €44,619 | €23,850 | -€20,769 | -46.5% |
| Taxes | 450/3 | €44,619 | €23,850 | -€20,769 | -46.5% |
| Other amounts payable | 47/48 | €605,864 | €690,718 | +€84,854 | +14.0% |
| Accrued charges and deferred income | 492/3 | €592 | €410 | -€182 | -30.7% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,658 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,080 | €2,877 | -€203 | -6.6% |
| Other operating charges | 640/8 | €1,676 | €1,888 | +€212 | +12.7% |
| Gross operating margin | 9900 | €191,634 | €154,614 | -€37,020 | -19.3% |
| Operating profit (loss) | 9901 | €185,219 | €148,190 | -€37,029 | -20.0% |
| Financial charges | 65/66B | €17,182 | €13,458 | -€3,724 | -21.7% |
| Recurring financial charges | 65 | €17,182 | €13,458 | -€3,724 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €168,038 | €134,732 | -€33,305 | -19.8% |
| Income taxes | 67/77 | €48,920 | €39,978 | -€8,942 | -18.3% |
| Profit (loss) for the period | 9904 | €119,117 | €94,754 | -€24,363 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €119,117 | €94,754 | -€24,363 | -20.5% |
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 11 October 2026 via checked.be.