PREMIER STYLE: 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.
PREMIER STYLE
Largest movements
- Cash +€75,240
up €75,240 (+44.5%), from €169,058 to €244,297
mainly Stocks and contracts (+€62,775) and Net result for the year (+€32,479)
- Stocks and contracts -€62,775
down €62,775 (-38.7%), from €162,113 to €99,338
- Receivables within one year +€18,575
up €18,575 (+95.5%), from €19,444 to €38,019
of which Trade receivables: +€18,575
- Tangible fixed assets -€9,572
down €9,572 (-16.4%), from €58,360 to €48,788
of which Furniture and vehicles: -€6,886
- Deferred charges and accrued income +€4,954
new in 2025: €4,954
- Profit (loss) carried forward +€32,479
up €32,479 (+15.6%), from €208,334 to €240,814
- Tax, wage and social debts +€22,521
up €22,521 (+335.3%), from €6,716 to €29,237
of which Taxes: +€21,339
- Other debts -€14,875
down €14,875 (-96.8%), from €15,371 to €496
- Trade debts -€6,902
down €6,902 (-31.5%), from €21,932 to €15,031
- Current portion of long-term debt -€6,801
down €6,801 (-82.7%), from €8,220 to €1,419
- Turnover -€64,303
down €64,303 (-14.2%), from €452,279 to €387,976
- Gross operating margin -€36,955
down €36,955 (-33.8%), from €109,415 to €72,460
- Purchases and services -€27,348
down €27,348 (-8.0%), from €342,864 to €315,517
- Financial income -€17,449
down €17,449 (-91.9%), from €18,979 to €1,531
of which Financial income: -€18,649
- Other operating charges -€15,658
down €15,658 (-91.4%), from €17,126 to €1,468
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 | €408,974 | €435,396 | +€26,421 | +6.5% |
| Fixed assets | 21/28 | €58,360 | €48,788 | -€9,572 | -16.4% |
| Tangible fixed assets | 22/27 | €58,360 | €48,788 | -€9,572 | -16.4% |
| Plant, machinery and equipment | 23 | - | €1,615 | +€1,615 | |
| Furniture and vehicles | 24 | €31,636 | €24,750 | -€6,886 | -21.8% |
| Other tangible fixed assets | 26 | €26,724 | €22,424 | -€4,300 | -16.1% |
| Current assets | 29/58 | €350,615 | €386,608 | +€35,993 | +10.3% |
| Stocks and contracts in progress | 3 | €162,113 | €99,338 | -€62,775 | -38.7% |
| Stocks | 30/36 | €162,113 | €99,338 | -€62,775 | -38.7% |
| Amounts receivable within one year | 40/41 | €19,444 | €38,019 | +€18,575 | +95.5% |
| Trade receivables | 40 | €15,488 | €34,063 | +€18,575 | +119.9% |
| Other amounts receivable | 41 | €3,956 | €3,956 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €169,058 | €244,297 | +€75,240 | +44.5% |
| Deferred charges and accrued income | 490/1 | - | €4,954 | +€4,954 | |
| Total equity and liabilities | 10/49 | €408,974 | €435,396 | +€26,421 | +6.5% |
| Equity | 10/15 | €356,734 | €389,214 | +€32,479 | +9.1% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Reserves | 13 | €104,400 | €104,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,400 | €4,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,400 | €4,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €81,250 | €81,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,334 | €240,814 | +€32,479 | +15.6% |
| Amounts payable | 17/49 | €52,240 | €46,182 | -€6,058 | -11.6% |
| Amounts payable within one year | 42/48 | €52,240 | €46,182 | -€6,058 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €8,220 | €1,419 | -€6,801 | -82.7% |
| Trade debts | 44 | €21,932 | €15,031 | -€6,902 | -31.5% |
| Suppliers | 440/4 | €21,932 | €15,031 | -€6,902 | -31.5% |
| Taxes, remuneration and social security | 45 | €6,716 | €29,237 | +€22,521 | +335.3% |
| Taxes | 450/3 | €4,515 | €25,854 | +€21,339 | +472.6% |
| Remuneration and social security | 454/9 | €2,201 | €3,383 | +€1,182 | +53.7% |
| Other amounts payable | 47/48 | €15,371 | €496 | -€14,875 | -96.8% |
| Turnover | 70 | €452,279 | €387,976 | -€64,303 | -14.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €342,864 | €315,517 | -€27,348 | -8.0% |
| Remuneration, social security and pensions | 62 | €35,265 | €25,017 | -€10,248 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,095 | €11,586 | +€4,491 | +63.3% |
| Other operating charges | 640/8 | €17,126 | €1,468 | -€15,658 | -91.4% |
| Gross operating margin | 9900 | €109,415 | €72,460 | -€36,955 | -33.8% |
| Operating profit (loss) | 9901 | €49,929 | €34,389 | -€15,540 | -31.1% |
| Financial income | 75/76B | €18,979 | €1,531 | -€17,449 | -91.9% |
| Recurring financial income | 75 | €18,979 | €331 | -€18,649 | -98.3% |
| Non-recurring financial income | 76B | - | €1,200 | +€1,200 | |
| Financial charges | 65/66B | €6,362 | €3,440 | -€2,922 | -45.9% |
| Recurring financial charges | 65 | €6,362 | €2,646 | -€3,715 | -58.4% |
| Non-recurring financial charges | 66B | - | €794 | +€794 | |
| Profit (loss) for the period before taxes | 9903 | €62,546 | €32,479 | -€30,067 | -48.1% |
| Income taxes | 67/77 | €4,221 | - | -€4,221 | |
| Profit (loss) for the period | 9904 | €58,325 | €32,479 | -€25,846 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,325 | €32,479 | -€25,846 | -44.3% |
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 7 October 2026 via checked.be.