PREMIUM CHAPE: 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 CHAPE
Largest movements
- Cash +€154,537
up €154,537 (+1,141%), from €13,546 to €168,083
mainly Net result for the year (+€168,523) and Debts after one year (+€134,265)
- Receivables within one year +€69,571
up €69,571 (+17.1%), from €406,147 to €475,718
of which Trade receivables: +€120,271
- Tangible fixed assets +€44,380
up €44,380 (+808%), from €5,496 to €49,876
of which Plant, machinery and equipment: +€39,600
- Profit (loss) carried forward +€168,523
up €168,523 (+85.7%), from €196,543 to €365,067
- Trade debts -€136,380
down €136,380 (-75.6%), from €180,505 to €44,126
of which Bills of exchange payable: -€147,782
- Debts after one year +€134,265
new in 2025: €134,265
- Tax, wage and social debts +€65,494
up €65,494 (+161%), from €40,633 to €106,127
- Current portion of long-term debt +€23,240
new in 2025: €23,240
- Gross operating margin +€113,892
up €113,892 (+101%), from €112,952 to €226,844
- Taxes +€30,022
up €30,022 (+115%), from €26,152 to €56,174
- Other operating charges -€26,070
no longer reported in 2025 (was €26,070)
- Financial charges -€4,471
down €4,471 (-67.6%), from €6,617 to €2,146
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 | €426,134 | €693,677 | +€267,543 | +62.8% |
| Fixed assets | 21/28 | €5,496 | €49,876 | +€44,380 | +808% |
| Tangible fixed assets | 22/27 | €5,496 | €49,876 | +€44,380 | +808% |
| Plant, machinery and equipment | 23 | €3,564 | €43,164 | +€39,600 | +1,111% |
| Furniture and vehicles | 24 | €1,932 | €6,712 | +€4,780 | +247% |
| Current assets | 29/58 | €420,638 | €643,801 | +€223,163 | +53.1% |
| Amounts receivable within one year | 40/41 | €406,147 | €475,718 | +€69,571 | +17.1% |
| Trade receivables | 40 | €331,562 | €451,833 | +€120,271 | +36.3% |
| Other amounts receivable | 41 | €74,585 | €23,885 | -€50,700 | -68.0% |
| Cash at bank and in hand | 54/58 | €13,546 | €168,083 | +€154,537 | +1,141% |
| Deferred charges and accrued income | 490/1 | €945 | - | -€945 | |
| Total equity and liabilities | 10/49 | €426,134 | €693,677 | +€267,543 | +62.8% |
| Equity | 10/15 | €204,603 | €385,527 | +€180,923 | +88.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Share premium | 1100/10 | €6,200 | - | -€6,200 | |
| 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 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €196,543 | €365,067 | +€168,523 | +85.7% |
| Amounts payable | 17/49 | €221,531 | €308,150 | +€86,620 | +39.1% |
| Amounts payable after more than one year | 17 | - | €134,265 | +€134,265 | |
| Financial debts | 170/4 | - | €134,265 | +€134,265 | |
| Amounts payable within one year | 42/48 | €221,531 | €173,885 | -€47,645 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | - | €23,240 | +€23,240 | |
| Trade debts | 44 | €180,505 | €44,126 | -€136,380 | -75.6% |
| Suppliers | 440/4 | €32,723 | €44,126 | +€11,403 | +34.8% |
| Bills of exchange payable | 441 | €147,782 | - | -€147,782 | |
| Taxes, remuneration and social security | 45 | €40,633 | €106,127 | +€65,494 | +161% |
| Taxes | 450/3 | €40,633 | €106,127 | +€65,494 | +161% |
| Other amounts payable | 47/48 | €393 | €393 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €95 | - | -€95 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | - | -€1,015 | |
| Other operating charges | 640/8 | €26,070 | - | -€26,070 | |
| Gross operating margin | 9900 | €112,952 | €226,844 | +€113,892 | +101% |
| Operating profit (loss) | 9901 | €85,772 | €226,844 | +€141,072 | +164% |
| Financial charges | 65/66B | €6,617 | €2,146 | -€4,471 | -67.6% |
| Recurring financial charges | 65 | €6,617 | €2,146 | -€4,471 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | €79,155 | €224,698 | +€145,542 | +184% |
| Income taxes | 67/77 | €26,152 | €56,174 | +€30,022 | +115% |
| Profit (loss) for the period | 9904 | €53,003 | €168,523 | +€115,520 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €53,003 | €168,523 | +€115,520 | +218% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.