PREM'S: 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.
PREM'S
Largest movements
- Receivables within one year -€4,416
down €4,416 (-23.5%), from €18,804 to €14,388
of which Other amounts receivable: -€6,815
- Cash -€2,240
down €2,240 (-11.1%), from €20,212 to €17,971
mainly Other debts (-€15,430) and Contributions, distributions and other (-€8,818)
- Tangible fixed assets +€1,035
up €1,035 (+52.4%), from €1,976 to €3,011
- Deferred charges and accrued income -€525
down €525 (-35.4%), from €1,482 to €957
- Other debts -€15,430
down €15,430 (-50.8%), from €30,377 to €14,947
- Tax, wage and social debts +€5,647
up €5,647 (+157.9%), from €3,577 to €9,224
- Trade debts +€3,662
up €3,662 (+92.5%), from €3,960 to €7,621
- Gross operating margin +€19,312
up €19,312, from -€5,184 to €14,128
- Taxes +€3,662
up €3,662 (+2045.7%), from €179 to €3,841
- Financial income -€553
down €553 (-95.6%), from €578 to €26
- Depreciation +€475
up €475 (+79.7%), from €596 to €1,071
- Financial charges +€231
up €231 (+119.9%), from €193 to €424
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 | €42,974 | €36,827 | -€6,146 | -14.3% |
| Fixed assets | 21/28 | €2,476 | €3,511 | +€1,035 | +41.8% |
| Tangible fixed assets | 22/27 | €1,976 | €3,011 | +€1,035 | +52.4% |
| Furniture and vehicles | 24 | €1,976 | €3,011 | +€1,035 | +52.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €40,498 | €33,316 | -€7,182 | -17.7% |
| Amounts receivable within one year | 40/41 | €18,804 | €14,388 | -€4,416 | -23.5% |
| Trade receivables | 40 | €11,897 | €14,296 | +€2,399 | +20.2% |
| Other amounts receivable | 41 | €6,907 | €92 | -€6,815 | -98.7% |
| Cash at bank and in hand | 54/58 | €20,212 | €17,971 | -€2,240 | -11.1% |
| Deferred charges and accrued income | 490/1 | €1,482 | €957 | -€525 | -35.4% |
| Total equity and liabilities | 10/49 | €42,974 | €36,827 | -€6,146 | -14.3% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €37,974 | €31,827 | -€6,146 | -16.2% |
| Amounts payable within one year | 42/48 | €37,924 | €31,792 | -€6,131 | -16.2% |
| Financial debts | 43 | €10 | - | -€10 | |
| Credit institutions | 430/8 | €10 | - | -€10 | |
| Trade debts | 44 | €3,960 | €7,621 | +€3,662 | +92.5% |
| Suppliers | 440/4 | €3,960 | €7,621 | +€3,662 | +92.5% |
| Taxes, remuneration and social security | 45 | €3,577 | €9,224 | +€5,647 | +157.9% |
| Taxes | 450/3 | €3,577 | €9,224 | +€5,647 | +157.9% |
| Other amounts payable | 47/48 | €30,377 | €14,947 | -€15,430 | -50.8% |
| Accrued charges and deferred income | 492/3 | €50 | €35 | -€15 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €596 | €1,071 | +€475 | +79.7% |
| Gross operating margin | 9900 | -€5,184 | €14,128 | +€19,312 | |
| Operating profit (loss) | 9901 | -€5,780 | €13,057 | +€18,836 | |
| Financial income | 75/76B | €578 | €26 | -€553 | -95.6% |
| Recurring financial income | 75 | €578 | €26 | -€553 | -95.6% |
| Financial charges | 65/66B | €193 | €424 | +€231 | +119.9% |
| Recurring financial charges | 65 | €193 | €424 | +€231 | +119.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,394 | €12,659 | +€18,053 | |
| Income taxes | 67/77 | €179 | €3,841 | +€3,662 | +2045.7% |
| Profit (loss) for the period | 9904 | -€5,573 | €8,818 | +€14,391 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,573 | €8,818 | +€14,391 |
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 30 September 2026 via checked.be.