PREMIUM CONSULTING & MANAGEMENT: what changed
What changed
PREMIUM CONSULTING & MANAGEMENT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€883
2024 · €283-€1,166
Equity
€6,930
2024 · €7,813-€883
Cash
€2
2024 · -+€2
Balance sheet total
€7,818
2024 · €8,728-€909
Largest movements
Assets
- Receivables within one year -€911
down €911 (-10.4%), from €8,728 to €7,816
of which Trade receivables: -€2,779
Equity and liabilities
- Profit (loss) carried forward -€883
down €883 (-31.4%), from €2,813 to €1,930
Income statement
- Gross operating margin -€887
down €887, from €566 to -€321
- Financial income -€213
no longer reported in 2025 (was €213)
- Taxes +€167
new in 2025: €167
- Financial charges -€101
down €101 (-93.1%), from €108 to €8
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€283
Gross operating margin
-€887
Other operating charges
+€1
Financial income
-€213
Financial charges
+€101
Taxes
-€167
Result 2025
-€883
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2
Investment
€0
Financing
€0
Cash 2024
€0
From operations (derived)
+€2
Net result for the year
-€883
Receivables within one year
+€911
Tax, wage and social debts
-€26
Cash 2025
€2
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,728 | €7,818 | -€909 | -10.4% |
| Current assets | 29/58 | €8,728 | €7,818 | -€909 | -10.4% |
| Amounts receivable within one year | 40/41 | €8,728 | €7,816 | -€911 | -10.4% |
| Trade receivables | 40 | €3,047 | €268 | -€2,779 | -91.2% |
| Other amounts receivable | 41 | €5,680 | €7,548 | +€1,868 | +32.9% |
| Cash at bank and in hand | 54/58 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €8,728 | €7,818 | -€909 | -10.4% |
| Equity | 10/15 | €7,813 | €6,930 | -€883 | -11.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,813 | €1,930 | -€883 | -31.4% |
| Amounts payable | 17/49 | €914 | €888 | -€26 | -2.9% |
| Amounts payable within one year | 42/48 | €914 | €888 | -€26 | -2.9% |
| Trade debts | 44 | €888 | €888 | = | 0.0% |
| Suppliers | 440/4 | €888 | €888 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €26 | - | -€26 | |
| Taxes | 450/3 | €26 | - | -€26 | |
| Other operating charges | 640/8 | €388 | €387 | -€1 | -0.2% |
| Gross operating margin | 9900 | €566 | -€321 | -€887 | |
| Operating profit (loss) | 9901 | €178 | -€708 | -€886 | |
| Financial income | 75/76B | €213 | - | -€213 | |
| Recurring financial income | 75 | €213 | - | -€213 | |
| Financial charges | 65/66B | €108 | €8 | -€101 | -93.1% |
| Recurring financial charges | 65 | €108 | €8 | -€101 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €283 | -€715 | -€999 | |
| Income taxes | 67/77 | - | €167 | +€167 | |
| Profit (loss) for the period | 9904 | €283 | -€883 | -€1,166 | |
| Profit (loss) for the period to be appropriated | 9905 | €283 | -€883 | -€1,166 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.