B-Premium Group: 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.
B-Premium Group
Largest movements
- Stocks and contracts +€757,040
up €757,040 (+58.0%), from €1.3m to €2.1m
- Cash -€115,124
down €115,124 (-74.4%), from €154,679 to €39,555
mainly Stocks and contracts (-€757,040) and Deferred charges and accrued income (-€59,049)
- Deferred charges and accrued income +€59,049
up €59,049 (+2,258%), from €2,615 to €61,664
- Tangible fixed assets +€27,902
up €27,902 (+57.1%), from €48,825 to €76,728
of which Land and buildings: +€28,741
- Trade debts +€418,229
up €418,229 (+246%), from €169,790 to €588,020
- Profit (loss) carried forward +€135,232
up €135,232 (+17.0%), from €797,771 to €933,003
- Other debts +€127,803
up €127,803 (+26.4%), from €484,429 to €612,232
- Current portion of long-term debt +€41,017
up €41,017 (+219%), from €18,696 to €59,714
- Tax, wage and social debts +€28,087
up €28,087 (+54.2%), from €51,854 to €79,941
of which Taxes: +€26,663
- Gross operating margin +€95,757
up €95,757 (+58.3%), from €164,378 to €260,134
- Taxes +€12,105
up €12,105 (+45.9%), from €26,397 to €38,502
- Staff costs +€11,531
new in 2025: €11,531
- Other operating charges -€4,952
down €4,952 (-32.4%), from €15,262 to €10,310
- Financial charges +€3,433
up €3,433 (+8.2%), from €41,822 to €45,255
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 | €1,681,083 | €2,408,691 | +€727,608 | +43.3% |
| Fixed assets | 21/28 | €48,825 | €76,728 | +€27,902 | +57.1% |
| Tangible fixed assets | 22/27 | €48,825 | €76,728 | +€27,902 | +57.1% |
| Land and buildings | 22 | €29,297 | €58,038 | +€28,741 | +98.1% |
| Plant, machinery and equipment | 23 | €10,606 | €13,247 | +€2,641 | +24.9% |
| Furniture and vehicles | 24 | €7,348 | €4,582 | -€2,766 | -37.6% |
| Other tangible fixed assets | 26 | €1,574 | €860 | -€713 | -45.3% |
| Current assets | 29/58 | €1,632,258 | €2,331,963 | +€699,705 | +42.9% |
| Stocks and contracts in progress | 3 | €1,305,505 | €2,062,545 | +€757,040 | +58.0% |
| Stocks | 30/36 | €1,305,505 | €2,062,545 | +€757,040 | +58.0% |
| Amounts receivable within one year | 40/41 | €169,459 | €168,200 | -€1,259 | -0.7% |
| Trade receivables | 40 | €136,423 | €115,836 | -€20,586 | -15.1% |
| Other amounts receivable | 41 | €33,036 | €52,363 | +€19,327 | +58.5% |
| Cash at bank and in hand | 54/58 | €154,679 | €39,555 | -€115,124 | -74.4% |
| Deferred charges and accrued income | 490/1 | €2,615 | €61,664 | +€59,049 | +2,258% |
| Total equity and liabilities | 10/49 | €1,681,083 | €2,408,691 | +€727,608 | +43.3% |
| Equity | 10/15 | €897,771 | €1,033,003 | +€135,232 | +15.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €797,771 | €933,003 | +€135,232 | +17.0% |
| Amounts payable | 17/49 | €783,313 | €1,375,688 | +€592,376 | +75.6% |
| Amounts payable after more than one year | 17 | €58,295 | €35,782 | -€22,513 | -38.6% |
| Financial debts | 170/4 | €58,295 | €35,782 | -€22,513 | -38.6% |
| Amounts payable within one year | 42/48 | €725,018 | €1,339,906 | +€614,889 | +84.8% |
| Current portion of amounts payable after more than one year | 42 | €18,696 | €59,714 | +€41,017 | +219% |
| Financial debts | 43 | €248 | - | -€248 | |
| Credit institutions | 430/8 | €248 | - | -€248 | |
| Trade debts | 44 | €169,790 | €588,020 | +€418,229 | +246% |
| Suppliers | 440/4 | €169,790 | €588,020 | +€418,229 | +246% |
| Taxes, remuneration and social security | 45 | €51,854 | €79,941 | +€28,087 | +54.2% |
| Taxes | 450/3 | €51,854 | €78,517 | +€26,663 | +51.4% |
| Remuneration and social security | 454/9 | - | €1,424 | +€1,424 | |
| Other amounts payable | 47/48 | €484,429 | €612,232 | +€127,803 | +26.4% |
| Remuneration, social security and pensions | 62 | - | €11,531 | +€11,531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,539 | €14,418 | +€1,879 | +15.0% |
| Other operating charges | 640/8 | €15,262 | €10,310 | -€4,952 | -32.4% |
| Non-recurring operating charges | 66A | - | €9,983 | +€9,983 | |
| Gross operating margin | 9900 | €164,378 | €260,134 | +€95,757 | +58.3% |
| Operating profit (loss) | 9901 | €136,577 | €213,892 | +€77,315 | +56.6% |
| Financial income | 75/76B | €378 | €303 | -€75 | -20.0% |
| Recurring financial income | 75 | €378 | €303 | -€75 | -20.0% |
| Financial charges | 65/66B | €41,822 | €45,255 | +€3,433 | +8.2% |
| Recurring financial charges | 65 | €41,822 | €45,255 | +€3,433 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €95,132 | €168,940 | +€73,807 | +77.6% |
| Income taxes | 67/77 | €26,397 | €38,502 | +€12,105 | +45.9% |
| Profit (loss) for the period | 9904 | €68,735 | €130,438 | +€61,703 | +89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,735 | €130,438 | +€61,703 | +89.8% |
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 17 October 2026 via checked.be.