GENERAL PREMIUM: what changed
GENERAL PREMIUM
Largest movements
- Receivables within one year +€448,183
up €448,183 (+538%), from €83,381 to €531,564
of which Trade receivables: +€403,209
- Cash +€23,403
up €23,403 (+107%), from €21,890 to €45,293
mainly Trade debts (+€382,974) and Tax, wage and social debts (+€45,532)
- Trade debts +€382,974
up €382,974 (+2,659%), from €14,402 to €397,376
- Tax, wage and social debts +€45,532
up €45,532 (+263%), from €17,327 to €62,859
of which Taxes: +€24,320
- Profit (loss) carried forward +€45,382
up €45,382 (+65.6%), from €69,140 to €114,521
- Staff costs +€24,676
new in 2025: €24,676
- Gross operating margin +€9,910
up €9,910 (+11.4%), from €86,735 to €96,645
- Taxes +€6,993
up €6,993 (+40.4%), from €17,327 to €24,320
- Other operating charges +€1,143
new in 2025: €1,143
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,871 | €579,757 | +€473,886 | +448% |
| Fixed assets | 21/28 | €600 | €2,900 | +€2,300 | +383% |
| Tangible fixed assets | 22/27 | €600 | €0 | -€600 | -100% |
| Furniture and vehicles | 24 | €600 | €0 | -€600 | -100% |
| Financial fixed assets | 28 | - | €2,900 | +€2,900 | |
| Current assets | 29/58 | €105,271 | €576,857 | +€471,586 | +448% |
| Amounts receivable within one year | 40/41 | €83,381 | €531,564 | +€448,183 | +538% |
| Trade receivables | 40 | €23,845 | €427,054 | +€403,209 | +1,691% |
| Other amounts receivable | 41 | €59,536 | €104,510 | +€44,975 | +75.5% |
| Cash at bank and in hand | 54/58 | €21,890 | €45,293 | +€23,403 | +107% |
| Total equity and liabilities | 10/49 | €105,871 | €579,757 | +€473,886 | +448% |
| Equity | 10/15 | €74,140 | €119,521 | +€45,382 | +61.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,140 | €114,521 | +€45,382 | +65.6% |
| Amounts payable | 17/49 | €31,732 | €460,236 | +€428,504 | +1,350% |
| Amounts payable within one year | 42/48 | €31,732 | €460,236 | +€428,504 | +1,350% |
| Financial debts | 43 | €3 | - | -€3 | |
| Credit institutions | 430/8 | €3 | - | -€3 | |
| Trade debts | 44 | €14,402 | €397,376 | +€382,974 | +2,659% |
| Suppliers | 440/4 | €14,402 | €397,376 | +€382,974 | +2,659% |
| Taxes, remuneration and social security | 45 | €17,327 | €62,859 | +€45,532 | +263% |
| Taxes | 450/3 | €17,327 | €41,647 | +€24,320 | +140% |
| Remuneration and social security | 454/9 | - | €21,212 | +€21,212 | |
| Remuneration, social security and pensions | 62 | - | €24,676 | +€24,676 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €600 | +€600 | |
| Other operating charges | 640/8 | - | €1,143 | +€1,143 | |
| Gross operating margin | 9900 | €86,735 | €96,645 | +€9,910 | +11.4% |
| Operating profit (loss) | 9901 | €86,735 | €70,226 | -€16,509 | -19.0% |
| Financial charges | 65/66B | €268 | €524 | +€256 | +95.2% |
| Recurring financial charges | 65 | €268 | €524 | +€256 | +95.2% |
| Profit (loss) for the period before taxes | 9903 | €86,467 | €69,702 | -€16,765 | -19.4% |
| Income taxes | 67/77 | €17,327 | €24,320 | +€6,993 | +40.4% |
| Profit (loss) for the period | 9904 | €69,140 | €45,382 | -€23,758 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,140 | €45,382 | -€23,758 | -34.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.