GREMIUM: what changed
Two fiscal 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.
GREMIUM
Largest movements
- Receivables within one year +€2,297
up €2,297 (+426.3%), from €539 to €2,836
of which Trade receivables: +€1,423
- Cash +€378
up €378 (+5.3%), from €7,117 to €7,496
mainly Advances received (+€5,044) and Net result for the year (+€4,351)
- Other debts -€5,581
down €5,581 (-19.9%), from €27,997 to €22,416
- Advances received +€5,044
new in 2025: €5,044
- Reserves +€4,351
up €4,351 (+22.5%), from €19,315 to €23,666
of which Distributable reserves: +€4,351
- Tax, wage and social debts -€1,739
down €1,739 (-52.7%), from €3,299 to €1,560
- Trade debts +€600
new in 2025: €600
- Other operating charges -€1,988
down €1,988 (-75.9%), from €2,619 to €632
- Gross operating margin -€1,307
down €1,307 (-13.1%), from €9,973 to €8,666
- Staff costs +€799
new in 2025: €799
- Financial charges -€657
down €657 (-57.5%), from €1,144 to €486
- Taxes +€366
up €366 (+18.0%), from €2,031 to €2,397
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,656 | €10,332 | +€2,676 | +34.9% |
| Current assets | 29/58 | €7,656 | €10,332 | +€2,676 | +34.9% |
| Amounts receivable within one year | 40/41 | €539 | €2,836 | +€2,297 | +426.3% |
| Trade receivables | 40 | - | €1,423 | +€1,423 | |
| Other amounts receivable | 41 | €539 | €1,413 | +€874 | +162.2% |
| Cash at bank and in hand | 54/58 | €7,117 | €7,496 | +€378 | +5.3% |
| Total equity and liabilities | 10/49 | €7,656 | €10,332 | +€2,676 | +34.9% |
| Equity | 10/15 | -€23,640 | -€19,288 | +€4,351 | +18.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €19,315 | €23,666 | +€4,351 | +22.5% |
| Non-distributable reserves | 130/1 | €11,775 | €11,775 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,775 | €11,775 | = | 0.0% |
| Distributable reserves | 133 | €7,540 | €11,892 | +€4,351 | +57.7% |
| Profit (loss) carried forward | 14 | -€49,152 | -€49,152 | = | 0.0% |
| Amounts payable | 17/49 | €31,296 | €29,620 | -€1,676 | -5.4% |
| Amounts payable within one year | 42/48 | €31,296 | €29,620 | -€1,676 | -5.4% |
| Trade debts | 44 | - | €600 | +€600 | |
| Suppliers | 440/4 | - | €600 | +€600 | |
| Advances received on contracts in progress | 46 | - | €5,044 | +€5,044 | |
| Taxes, remuneration and social security | 45 | €3,299 | €1,560 | -€1,739 | -52.7% |
| Taxes | 450/3 | €3,299 | €1,560 | -€1,739 | -52.7% |
| Other amounts payable | 47/48 | €27,997 | €22,416 | -€5,581 | -19.9% |
| Remuneration, social security and pensions | 62 | - | €799 | +€799 | |
| Other operating charges | 640/8 | €2,619 | €632 | -€1,988 | -75.9% |
| Gross operating margin | 9900 | €9,973 | €8,666 | -€1,307 | -13.1% |
| Operating profit (loss) | 9901 | €7,354 | €7,235 | -€119 | -1.6% |
| Financial charges | 65/66B | €1,144 | €486 | -€657 | -57.5% |
| Recurring financial charges | 65 | €1,144 | €486 | -€657 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €6,210 | €6,748 | +€538 | +8.7% |
| Income taxes | 67/77 | €2,031 | €2,397 | +€366 | +18.0% |
| Profit (loss) for the period | 9904 | €4,179 | €4,351 | +€173 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,179 | €4,351 | +€173 | +4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.