PREMIER GROUP: 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.
PREMIER GROUP
Largest movements
- Receivables within one year +€10,161
up €10,161 (+82.4%), from €12,336 to €22,497
of which Trade receivables: +€9,715
- Profit (loss) carried forward +€5,697
up €5,697 (+61.7%), from €9,236 to €14,933
- Trade debts +€2,571
new in 2025: €2,571
- Tax, wage and social debts +€2,046
new in 2025: €2,046
- Accrued charges and deferred income -€270
no longer reported in 2025 (was €270)
- Gross operating margin +€9,871
up €9,871, from -€2,011 to €7,860
- Taxes +€2,046
new in 2025: €2,046
- Financial income -€632
no longer reported in 2025 (was €632)
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,336 | €22,497 | +€10,161 | +82.4% |
| Current assets | 29/58 | €12,336 | €22,497 | +€10,161 | +82.4% |
| Amounts receivable within one year | 40/41 | €12,336 | €22,497 | +€10,161 | +82.4% |
| Trade receivables | 40 | - | €9,715 | +€9,715 | |
| Other amounts receivable | 41 | €12,336 | €12,782 | +€446 | +3.6% |
| Total equity and liabilities | 10/49 | €12,336 | €22,497 | +€10,161 | +82.4% |
| Equity | 10/15 | €11,936 | €17,633 | +€5,697 | +47.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,236 | €14,933 | +€5,697 | +61.7% |
| Amounts payable | 17/49 | €400 | €4,864 | +€4,464 | +1116.0% |
| Amounts payable within one year | 42/48 | €130 | €4,864 | +€4,734 | +3641.5% |
| Financial debts | 43 | €130 | €247 | +€117 | +90.0% |
| Credit institutions | 430/8 | €130 | €247 | +€117 | +90.0% |
| Trade debts | 44 | - | €2,571 | +€2,571 | |
| Suppliers | 440/4 | - | €2,571 | +€2,571 | |
| Taxes, remuneration and social security | 45 | - | €2,046 | +€2,046 | |
| Taxes | 450/3 | - | €2,046 | +€2,046 | |
| Accrued charges and deferred income | 492/3 | €270 | - | -€270 | |
| Gross operating margin | 9900 | -€2,011 | €7,860 | +€9,871 | |
| Operating profit (loss) | 9901 | -€2,011 | €7,860 | +€9,871 | |
| Financial income | 75/76B | €632 | - | -€632 | |
| Recurring financial income | 75 | €632 | - | -€632 | |
| Financial charges | 65/66B | €64 | €117 | +€53 | +82.8% |
| Recurring financial charges | 65 | €64 | €117 | +€53 | +82.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,443 | €7,743 | +€9,186 | |
| Income taxes | 67/77 | - | €2,046 | +€2,046 | |
| Profit (loss) for the period | 9904 | -€1,443 | €5,697 | +€7,140 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,443 | €5,697 | +€7,140 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.