PREMIUM-CAR: 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-CAR
Largest movements
- Stocks and contracts +€181,886
up €181,886 (+13.0%), from €1.4m to €1.6m
- Receivables within one year +€141,452
up €141,452 (+133.3%), from €106,152 to €247,603
of which Other amounts receivable: +€120,208
- Cash -€95,825
down €95,825 (-73.0%), from €131,221 to €35,396
mainly Stocks and contracts (-€181,886) and Debts after one year (-€160,000)
- Profit (loss) carried forward +€352,122
up €352,122 (+30.0%), from €1.2m to €1.5m
- Debts after one year -€160,000
down €160,000 (-53.3%), from €300,000 to €140,000
- Current portion of long-term debt +€91,418
up €91,418 (+337.6%), from €27,078 to €118,495
- Tax, wage and social debts -€36,953
down €36,953 (-34.6%), from €106,919 to €69,967
of which Taxes: -€34,266
- Gross operating margin -€126,908
down €126,908 (-19.1%), from €663,028 to €536,121
- Taxes -€41,746
down €41,746 (-27.0%), from €154,597 to €112,851
- Financial charges -€11,977
down €11,977 (-38.8%), from €30,904 to €18,927
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 | €1,677,075 | €1,906,338 | +€229,263 | +13.7% |
| Fixed assets | 21/28 | €32,042 | €35,048 | +€3,006 | +9.4% |
| Tangible fixed assets | 22/27 | €32,017 | €35,023 | +€3,006 | +9.4% |
| Plant, machinery and equipment | 23 | €610 | €346 | -€264 | -43.3% |
| Furniture and vehicles | 24 | €1,285 | €467 | -€818 | -63.7% |
| Other tangible fixed assets | 26 | €30,122 | €34,211 | +€4,089 | +13.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,645,032 | €1,871,289 | +€226,257 | +13.8% |
| Stocks and contracts in progress | 3 | €1,403,990 | €1,585,876 | +€181,886 | +13.0% |
| Stocks | 30/36 | €1,403,990 | €1,585,876 | +€181,886 | +13.0% |
| Amounts receivable within one year | 40/41 | €106,152 | €247,603 | +€141,452 | +133.3% |
| Trade receivables | 40 | €81,507 | €102,751 | +€21,244 | +26.1% |
| Other amounts receivable | 41 | €24,644 | €144,852 | +€120,208 | +487.8% |
| Cash at bank and in hand | 54/58 | €131,221 | €35,396 | -€95,825 | -73.0% |
| Deferred charges and accrued income | 490/1 | €3,669 | €2,414 | -€1,256 | -34.2% |
| Total equity and liabilities | 10/49 | €1,677,075 | €1,906,338 | +€229,263 | +13.7% |
| Equity | 10/15 | €1,193,424 | €1,545,546 | +€352,122 | +29.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,172,964 | €1,525,086 | +€352,122 | +30.0% |
| Amounts payable | 17/49 | €483,651 | €360,792 | -€122,859 | -25.4% |
| Amounts payable after more than one year | 17 | €300,000 | €140,000 | -€160,000 | -53.3% |
| Financial debts | 170/4 | €300,000 | €140,000 | -€160,000 | -53.3% |
| Amounts payable within one year | 42/48 | €183,651 | €220,792 | +€37,141 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €27,078 | €118,495 | +€91,418 | +337.6% |
| Trade debts | 44 | €47,470 | €31,775 | -€15,695 | -33.1% |
| Suppliers | 440/4 | €47,470 | €31,775 | -€15,695 | -33.1% |
| Taxes, remuneration and social security | 45 | €106,919 | €69,967 | -€36,953 | -34.6% |
| Taxes | 450/3 | €104,233 | €69,967 | -€34,266 | -32.9% |
| Remuneration and social security | 454/9 | €2,687 | - | -€2,687 | |
| Other amounts payable | 47/48 | €2,184 | €555 | -€1,629 | -74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,866 | €13,689 | +€1,823 | +15.4% |
| Other operating charges | 640/8 | €2,602 | €6,200 | +€3,598 | +138.3% |
| Non-recurring operating charges | 66A | - | €32,694 | +€32,694 | |
| Gross operating margin | 9900 | €663,028 | €536,121 | -€126,908 | -19.1% |
| Operating profit (loss) | 9901 | €648,561 | €483,538 | -€165,023 | -25.4% |
| Financial income | 75/76B | €667 | €362 | -€305 | -45.7% |
| Recurring financial income | 75 | €667 | €362 | -€305 | -45.7% |
| Financial charges | 65/66B | €30,904 | €18,927 | -€11,977 | -38.8% |
| Recurring financial charges | 65 | €30,904 | €18,927 | -€11,977 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €618,323 | €464,973 | -€153,350 | -24.8% |
| Income taxes | 67/77 | €154,597 | €112,851 | -€41,746 | -27.0% |
| Profit (loss) for the period | 9904 | €463,726 | €352,122 | -€111,604 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €463,726 | €352,122 | -€111,604 | -24.1% |
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 10 October 2026 via checked.be.