PREMIUM CONCEPT: 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.
PREMIUM CONCEPT
Largest movements
- Tangible fixed assets +€382,446
up €382,446 (+37049.0%), from €1,032 to €383,478
of which Land and buildings: +€382,979
- Cash -€204,256
down €204,256 (-84.1%), from €242,908 to €38,652
mainly Investment in fixed assets (net) (-€386,100) and Current investments (-€70,700)
- Current investments +€70,700
new in 2025: €70,700
- Receivables within one year +€13,060
up €13,060 (+22.7%), from €57,447 to €70,507
of which Other amounts receivable: +€13,060
- Debts after one year +€239,437
new in 2025: €239,437
- Profit (loss) carried forward +€36,065
up €36,065 (+15.5%), from €233,296 to €269,361
- Other debts -€13,824
down €13,824 (-35.3%), from €39,178 to €25,354
- Current portion of long-term debt +€9,079
new in 2025: €9,079
- Tax, wage and social debts -€6,266
no longer reported in 2025 (was €6,266)
- Gross operating margin -€79,147
down €79,147 (-58.4%), from €135,572 to €56,425
- Taxes -€21,928
down €21,928 (-64.6%), from €33,919 to €11,991
- Depreciation +€3,121
up €3,121 (+584.8%), from €534 to €3,654
- Financial charges +€2,522
up €2,522 (+1126.2%), from €224 to €2,746
- Other operating charges +€1,581
up €1,581 (+408.2%), from €387 to €1,969
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 | €301,388 | €563,337 | +€261,949 | +86.9% |
| Fixed assets | 21/28 | €1,032 | €383,478 | +€382,446 | +37049.0% |
| Tangible fixed assets | 22/27 | €1,032 | €383,478 | +€382,446 | +37049.0% |
| Land and buildings | 22 | - | €382,979 | +€382,979 | |
| Furniture and vehicles | 24 | €1,032 | €499 | -€534 | -51.7% |
| Current assets | 29/58 | €300,356 | €179,859 | -€120,497 | -40.1% |
| Amounts receivable within one year | 40/41 | €57,447 | €70,507 | +€13,060 | +22.7% |
| Trade receivables | 40 | €50,824 | €50,824 | = | 0.0% |
| Other amounts receivable | 41 | €6,624 | €19,683 | +€13,060 | +197.2% |
| Current investments | 50/53 | - | €70,700 | +€70,700 | |
| Cash at bank and in hand | 54/58 | €242,908 | €38,652 | -€204,256 | -84.1% |
| Total equity and liabilities | 10/49 | €301,388 | €563,337 | +€261,949 | +86.9% |
| Equity | 10/15 | €251,896 | €287,961 | +€36,065 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,296 | €269,361 | +€36,065 | +15.5% |
| Amounts payable | 17/49 | €49,492 | €275,377 | +€225,884 | +456.4% |
| Amounts payable after more than one year | 17 | - | €239,437 | +€239,437 | |
| Financial debts | 170/4 | - | €239,437 | +€239,437 | |
| Amounts payable within one year | 42/48 | €49,492 | €35,940 | -€13,552 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | - | €9,079 | +€9,079 | |
| Trade debts | 44 | €4,048 | €1,507 | -€2,540 | -62.8% |
| Suppliers | 440/4 | €4,048 | €1,507 | -€2,540 | -62.8% |
| Taxes, remuneration and social security | 45 | €6,266 | - | -€6,266 | |
| Taxes | 450/3 | €6,266 | - | -€6,266 | |
| Other amounts payable | 47/48 | €39,178 | €25,354 | -€13,824 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €534 | €3,654 | +€3,121 | +584.8% |
| Other operating charges | 640/8 | €387 | €1,969 | +€1,581 | +408.2% |
| Gross operating margin | 9900 | €135,572 | €56,425 | -€79,147 | -58.4% |
| Operating profit (loss) | 9901 | €134,651 | €50,803 | -€83,849 | -62.3% |
| Financial charges | 65/66B | €224 | €2,746 | +€2,522 | +1126.2% |
| Recurring financial charges | 65 | €224 | €2,746 | +€2,522 | +1126.2% |
| Profit (loss) for the period before taxes | 9903 | €134,427 | €48,056 | -€86,371 | -64.3% |
| Income taxes | 67/77 | €33,919 | €11,991 | -€21,928 | -64.6% |
| Profit (loss) for the period | 9904 | €100,508 | €36,065 | -€64,443 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €100,508 | €36,065 | -€64,443 | -64.1% |
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 5 October 2026 via checked.be.