PREMIC: 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.
PREMIC
Largest movements
- Receivables within one year -€34,578
down €34,578 (-32.6%), from €106,197 to €71,619
of which Trade receivables: -€31,477
- Cash -€11,986
down €11,986 (-29.3%), from €40,958 to €28,971
mainly Contributions, distributions and other (-€38,170) and Net result for the year (-€33,410)
- Profit (loss) carried forward -€59,410
down €59,410 (-68.4%), from €86,846 to €27,435
- Other debts +€26,609
new in 2024: €26,609
- Reserves -€12,170
down €12,170 (-29.3%), from €41,496 to €29,326
of which Distributable reserves: -€12,170
- Other operating charges +€42,977
up €42,977 (+11179.2%), from €384 to €43,362
- Taxes -€1,141
down €1,141 (-24.9%), from €4,586 to €3,445
- Gross operating margin -€832
down €832 (-7.2%), from €11,564 to €10,732
- Financial income -€339
down €339 (-10.4%), from €3,251 to €2,913
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.
Cash bridge derived
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 | €149,031 | €102,120 | -€46,911 | -31.5% |
| Fixed assets | 21/28 | €1,466 | €1,254 | -€213 | -14.5% |
| Tangible fixed assets | 22/27 | €1,466 | €1,254 | -€213 | -14.5% |
| Other tangible fixed assets | 26 | €1,466 | €1,254 | -€213 | -14.5% |
| Current assets | 29/58 | €147,565 | €100,866 | -€46,699 | -31.6% |
| Amounts receivable within one year | 40/41 | €106,197 | €71,619 | -€34,578 | -32.6% |
| Trade receivables | 40 | €41,059 | €9,582 | -€31,477 | -76.7% |
| Other amounts receivable | 41 | €65,138 | €62,037 | -€3,101 | -4.8% |
| Cash at bank and in hand | 54/58 | €40,958 | €28,971 | -€11,986 | -29.3% |
| Deferred charges and accrued income | 490/1 | €410 | €275 | -€134 | -32.8% |
| Total equity and liabilities | 10/49 | €149,031 | €102,120 | -€46,911 | -31.5% |
| Equity | 10/15 | €146,934 | €75,353 | -€71,581 | -48.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €41,496 | €29,326 | -€12,170 | -29.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €39,637 | €27,467 | -€12,170 | -30.7% |
| Profit (loss) carried forward | 14 | €86,846 | €27,435 | -€59,410 | -68.4% |
| Amounts payable | 17/49 | €2,097 | €26,767 | +€24,669 | +1176.3% |
| Amounts payable within one year | 42/48 | €2,097 | €26,767 | +€24,669 | +1176.3% |
| Trade debts | 44 | €514 | €38 | -€476 | -92.6% |
| Suppliers | 440/4 | €514 | €38 | -€476 | -92.6% |
| Taxes, remuneration and social security | 45 | €1,583 | €120 | -€1,463 | -92.4% |
| Taxes | 450/3 | €1,583 | €120 | -€1,463 | -92.4% |
| Other amounts payable | 47/48 | - | €26,609 | +€26,609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €213 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €43,362 | +€42,977 | +11179.2% |
| Gross operating margin | 9900 | €11,564 | €10,732 | -€832 | -7.2% |
| Operating profit (loss) | 9901 | €10,967 | -€32,842 | -€43,809 | |
| Financial income | 75/76B | €3,251 | €2,913 | -€339 | -10.4% |
| Recurring financial income | 75 | €3,251 | €2,913 | -€339 | -10.4% |
| Financial charges | 65/66B | €64 | €36 | -€28 | -43.4% |
| Recurring financial charges | 65 | €64 | €36 | -€28 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €14,154 | -€29,966 | -€44,120 | |
| Income taxes | 67/77 | €4,586 | €3,445 | -€1,141 | -24.9% |
| Profit (loss) for the period | 9904 | €9,568 | -€33,410 | -€42,979 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,568 | -€33,410 | -€42,979 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.