PREMIUM BUSINESS SERVICES: 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.
PREMIUM BUSINESS SERVICES
Largest movements
- Cash +€37,517
up €37,517 (+416%), from €9,013 to €46,530
mainly Net result for the year (+€39,712) and Other debts (+€16,027)
- Receivables within one year -€11,160
down €11,160 (-29.1%), from €38,290 to €27,130
of which Trade receivables: -€13,518
- Tangible fixed assets -€2,292
down €2,292 (-44.8%), from €5,120 to €2,828
of which Plant, machinery and equipment: -€2,132
- Other debts +€16,027
up €16,027 (+67.7%), from €23,685 to €39,712
- Tax, wage and social debts +€9,533
up €9,533 (+48.7%), from €19,584 to €29,117
of which Taxes: +€8,215
- Short-term financial debts -€3,183
down €3,183 (-100%), from €3,183 to €0
- Trade debts +€2,402
up €2,402 (+88.9%), from €2,703 to €5,105
- Gross operating margin +€19,335
up €19,335 (+54.7%), from €35,334 to €54,669
- Taxes +€4,040
up €4,040 (+50.6%), from €7,989 to €12,028
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.
Derived cash bridge
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 | €55,217 | €79,934 | +€24,717 | +44.8% |
| Fixed assets | 21/28 | €5,120 | €2,828 | -€2,292 | -44.8% |
| Tangible fixed assets | 22/27 | €5,120 | €2,828 | -€2,292 | -44.8% |
| Land and buildings | 22 | €622 | €463 | -€159 | -25.6% |
| Plant, machinery and equipment | 23 | €4,497 | €2,365 | -€2,132 | -47.4% |
| Current assets | 29/58 | €50,097 | €77,106 | +€27,009 | +53.9% |
| Amounts receivable within one year | 40/41 | €38,290 | €27,130 | -€11,160 | -29.1% |
| Trade receivables | 40 | €28,726 | €15,208 | -€13,518 | -47.1% |
| Other amounts receivable | 41 | €9,564 | €11,922 | +€2,358 | +24.7% |
| Cash at bank and in hand | 54/58 | €9,013 | €46,530 | +€37,517 | +416% |
| Deferred charges and accrued income | 490/1 | €2,795 | €3,447 | +€652 | +23.3% |
| Total equity and liabilities | 10/49 | €55,217 | €79,934 | +€24,717 | +44.8% |
| Equity | 10/15 | €6,000 | €6,000 | = | 0.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,217 | €73,934 | +€24,717 | +50.2% |
| Amounts payable within one year | 42/48 | €49,156 | €73,934 | +€24,779 | +50.4% |
| Financial debts | 43 | €3,183 | €0 | -€3,183 | -100% |
| Other loans | 439 | €3,183 | €0 | -€3,183 | -100% |
| Trade debts | 44 | €2,703 | €5,105 | +€2,402 | +88.9% |
| Suppliers | 440/4 | €2,703 | €5,105 | +€2,402 | +88.9% |
| Taxes, remuneration and social security | 45 | €19,584 | €29,117 | +€9,533 | +48.7% |
| Taxes | 450/3 | €19,584 | €27,799 | +€8,215 | +41.9% |
| Remuneration and social security | 454/9 | - | €1,318 | +€1,318 | |
| Other amounts payable | 47/48 | €23,685 | €39,712 | +€16,027 | +67.7% |
| Accrued charges and deferred income | 492/3 | €62 | €0 | -€62 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,694 | €2,292 | -€402 | -14.9% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €35,334 | €54,669 | +€19,335 | +54.7% |
| Operating profit (loss) | 9901 | €32,189 | €51,912 | +€19,723 | +61.3% |
| Financial income | 75/76B | €442 | €562 | +€120 | +27.1% |
| Recurring financial income | 75 | €442 | €562 | +€120 | +27.1% |
| Financial charges | 65/66B | €958 | €734 | -€223 | -23.3% |
| Recurring financial charges | 65 | €958 | €734 | -€223 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €31,674 | €51,740 | +€20,066 | +63.4% |
| Income taxes | 67/77 | €7,989 | €12,028 | +€4,040 | +50.6% |
| Profit (loss) for the period | 9904 | €23,685 | €39,712 | +€16,027 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,685 | €39,712 | +€16,027 | +67.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.