LENSSENS: 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.
LENSSENS
Largest movements
- Tangible fixed assets +€284,517
up €284,517 (+14.2%), from €2.0m to €2.3m
of which Plant, machinery and equipment: +€312,113
- Receivables within one year -€41,958
down €41,958 (-6.9%), from €610,187 to €568,229
of which Other amounts receivable: -€26,702
- Debts after one year +€195,320
up €195,320 (+14.0%), from €1.4m to €1.6m
- Current portion of long-term debt +€66,760
up €66,760 (+16.6%), from €402,817 to €469,578
- Depreciation +€166,843
up €166,843 (+47.4%), from €352,145 to €518,989
- Gross operating margin +€125,981
up €125,981 (+13.8%), from €915,135 to €1.0m
- Financial income +€39,234
up €39,234 (+2,327%), from €1,686 to €40,920
of which Non-recurring financial income: +€38,927
- Staff costs +€14,789
up €14,789 (+3.3%), from €445,333 to €460,123
- Financial charges +€11,486
up €11,486 (+17.2%), from €66,937 to €78,423
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,711,049 | €2,989,367 | +€278,317 | +10.3% |
| Fixed assets | 21/28 | €2,013,243 | €2,297,760 | +€284,517 | +14.1% |
| Tangible fixed assets | 22/27 | €2,010,389 | €2,294,907 | +€284,517 | +14.2% |
| Land and buildings | 22 | €329,572 | €305,790 | -€23,782 | -7.2% |
| Plant, machinery and equipment | 23 | €595,423 | €907,535 | +€312,113 | +52.4% |
| Furniture and vehicles | 24 | €420,792 | €556,685 | +€135,892 | +32.3% |
| Leasing and similar rights | 25 | €539,765 | €404,895 | -€134,870 | -25.0% |
| Other tangible fixed assets | 26 | €124,837 | €120,001 | -€4,836 | -3.9% |
| Financial fixed assets | 28 | €2,853 | €2,853 | = | 0.0% |
| Current assets | 29/58 | €697,807 | €691,607 | -€6,200 | -0.9% |
| Amounts receivable within one year | 40/41 | €610,187 | €568,229 | -€41,958 | -6.9% |
| Trade receivables | 40 | €564,331 | €549,075 | -€15,256 | -2.7% |
| Other amounts receivable | 41 | €45,856 | €19,154 | -€26,702 | -58.2% |
| Current investments | 50/53 | €22,951 | €28,451 | +€5,500 | +24.0% |
| Cash at bank and in hand | 54/58 | €50,554 | €78,912 | +€28,358 | +56.1% |
| Deferred charges and accrued income | 490/1 | €14,116 | €16,016 | +€1,901 | +13.5% |
| Total equity and liabilities | 10/49 | €2,711,049 | €2,989,367 | +€278,317 | +10.3% |
| Equity | 10/15 | €601,365 | €593,484 | -€7,881 | -1.3% |
| Contributions | 10/11 | €8,065 | €8,065 | = | 0.0% |
| Reserves | 13 | €178,338 | €178,338 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,539 | €50,539 | = | 0.0% |
| Distributable reserves | 133 | €127,800 | €127,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €414,962 | €407,081 | -€7,881 | -1.9% |
| Amounts payable | 17/49 | €2,109,684 | €2,395,883 | +€286,199 | +13.6% |
| Amounts payable after more than one year | 17 | €1,390,792 | €1,586,112 | +€195,320 | +14.0% |
| Financial debts | 170/4 | €1,390,792 | €1,586,112 | +€195,320 | +14.0% |
| Amounts payable within one year | 42/48 | €718,892 | €809,771 | +€90,879 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €402,817 | €469,578 | +€66,760 | +16.6% |
| Trade debts | 44 | €253,984 | €274,329 | +€20,345 | +8.0% |
| Suppliers | 440/4 | €253,984 | €274,329 | +€20,345 | +8.0% |
| Taxes, remuneration and social security | 45 | €41,070 | €53,482 | +€12,412 | +30.2% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €41,070 | €53,482 | +€12,412 | +30.2% |
| Other amounts payable | 47/48 | €21,021 | €12,382 | -€8,639 | -41.1% |
| Non-recurring operating income | 76A | €50 | €0 | -€50 | -100% |
| Remuneration, social security and pensions | 62 | €445,333 | €460,123 | +€14,789 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352,145 | €518,989 | +€166,843 | +47.4% |
| Other operating charges | 640/8 | €26,736 | €32,382 | +€5,647 | +21.1% |
| Gross operating margin | 9900 | €915,135 | €1,041,116 | +€125,981 | +13.8% |
| Operating profit (loss) | 9901 | €90,920 | €29,622 | -€61,299 | -67.4% |
| Financial income | 75/76B | €1,686 | €40,920 | +€39,234 | +2,327% |
| Recurring financial income | 75 | €936 | €1,243 | +€307 | +32.8% |
| Non-recurring financial income | 76B | €750 | €39,677 | +€38,927 | +5,190% |
| Financial charges | 65/66B | €66,937 | €78,423 | +€11,486 | +17.2% |
| Recurring financial charges | 65 | €66,937 | €78,423 | +€11,486 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €25,669 | -€7,881 | -€33,551 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €25,669 | -€7,881 | -€33,551 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,669 | -€7,881 | -€33,551 |
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 22 October 2026 via checked.be.