HR PREMIUM: 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.
HR PREMIUM
Largest movements
- Cash +€57,157
up €57,157 (+49.7%), from €114,932 to €172,089
mainly Tax, wage and social debts (+€42,917) and Net result for the year (+€24,010)
- Receivables within one year +€15,621
up €15,621 (+28.7%), from €54,492 to €70,112
of which Trade receivables: +€12,229
- Tangible fixed assets -€5,237
down €5,237 (-32.2%), from €16,275 to €11,037
- Tax, wage and social debts +€42,917
up €42,917 (+74.5%), from €57,630 to €100,547
of which Taxes: +€44,917
- Profit (loss) carried forward +€24,010
up €24,010 (+39.9%), from €60,153 to €84,164
- Other debts +€4,000
up €4,000 (+10.0%), from €39,807 to €43,807
- Trade debts -€3,260
down €3,260 (-21.4%), from €15,212 to €11,951
- Turnover +€27,393
up €27,393 (+20.2%), from €135,845 to €163,238
- Gross operating margin -€9,815
down €9,815 (-19.0%), from €51,595 to €41,780
- Taxes -€8,174
down €8,174 (-43.5%), from €18,811 to €10,637
- Staff costs -€4,166
no longer reported in 2024 (was €4,166)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,802 | €258,469 | +€67,667 | +35.5% |
| Fixed assets | 21/28 | €16,275 | €11,037 | -€5,237 | -32.2% |
| Tangible fixed assets | 22/27 | €16,275 | €11,037 | -€5,237 | -32.2% |
| Furniture and vehicles | 24 | €16,275 | €11,037 | -€5,237 | -32.2% |
| Current assets | 29/58 | €174,527 | €247,432 | +€72,905 | +41.8% |
| Amounts receivable within one year | 40/41 | €54,492 | €70,112 | +€15,621 | +28.7% |
| Trade receivables | 40 | €52,216 | €64,445 | +€12,229 | +23.4% |
| Other amounts receivable | 41 | €2,276 | €5,668 | +€3,392 | +149% |
| Cash at bank and in hand | 54/58 | €114,932 | €172,089 | +€57,157 | +49.7% |
| Deferred charges and accrued income | 490/1 | €5,104 | €5,231 | +€127 | +2.5% |
| Total equity and liabilities | 10/49 | €190,802 | €258,469 | +€67,667 | +35.5% |
| Equity | 10/15 | €78,153 | €102,164 | +€24,010 | +30.7% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,153 | €84,164 | +€24,010 | +39.9% |
| Amounts payable | 17/49 | €112,649 | €156,306 | +€43,657 | +38.8% |
| Amounts payable within one year | 42/48 | €112,649 | €156,306 | +€43,657 | +38.8% |
| Trade debts | 44 | €15,212 | €11,951 | -€3,260 | -21.4% |
| Suppliers | 440/4 | €15,212 | €11,951 | -€3,260 | -21.4% |
| Taxes, remuneration and social security | 45 | €57,630 | €100,547 | +€42,917 | +74.5% |
| Taxes | 450/3 | €55,565 | €100,482 | +€44,917 | +80.8% |
| Remuneration and social security | 454/9 | €2,065 | €65 | -€2,000 | -96.9% |
| Other amounts payable | 47/48 | €39,807 | €43,807 | +€4,000 | +10.0% |
| Turnover | 70 | €135,845 | €163,238 | +€27,393 | +20.2% |
| Remuneration, social security and pensions | 62 | €4,166 | - | -€4,166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,118 | €6,524 | +€406 | +6.6% |
| Other operating charges | 640/8 | €384 | €514 | +€129 | +33.6% |
| Gross operating margin | 9900 | €51,595 | €41,780 | -€9,815 | -19.0% |
| Operating profit (loss) | 9901 | €40,926 | €34,742 | -€6,184 | -15.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €14 | €94 | +€81 | +590% |
| Recurring financial charges | 65 | €14 | €94 | +€81 | +590% |
| Profit (loss) for the period before taxes | 9903 | €40,914 | €34,648 | -€6,266 | -15.3% |
| Income taxes | 67/77 | €18,811 | €10,637 | -€8,174 | -43.5% |
| Profit (loss) for the period | 9904 | €22,102 | €24,010 | +€1,908 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,102 | €24,010 | +€1,908 | +8.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.