PREMIUM DIRECT: 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 DIRECT
Largest movements
- Receivables within one year -€16,904
down €16,904 (-35.6%), from €47,499 to €30,595
of which Trade receivables: -€14,853
- Cash +€7,269
up €7,269 (+54.5%), from €13,348 to €20,618
mainly Receivables within one year (+€16,904) and Depreciation (+€3,332)
- Tangible fixed assets -€2,735
down €2,735 (-49.9%), from €5,479 to €2,744
- Trade debts -€11,017
down €11,017 (-33.5%), from €32,879 to €21,862
- Other debts -€4,349
down €4,349 (-91.5%), from €4,751 to €402
- Profit (loss) carried forward +€2,920
up €2,920 (+15.1%), from €19,284 to €22,204
- Purchases and services +€137,967
up €137,967 (+123%), from €112,338 to €250,306
- Staff costs -€89,153
down €89,153 (-69.4%), from €128,555 to €39,402
- Gross operating margin -€85,490
down €85,490 (-62.0%), from €137,782 to €52,292
- Turnover +€52,649
up €52,649 (+21.3%), from €247,336 to €299,984
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 | €66,425 | €54,248 | -€12,177 | -18.3% |
| Fixed assets | 21/28 | €5,479 | €2,744 | -€2,735 | -49.9% |
| Tangible fixed assets | 22/27 | €5,479 | €2,744 | -€2,735 | -49.9% |
| Furniture and vehicles | 24 | €5,479 | €2,744 | -€2,735 | -49.9% |
| Current assets | 29/58 | €60,946 | €51,504 | -€9,442 | -15.5% |
| Amounts receivable within one year | 40/41 | €47,499 | €30,595 | -€16,904 | -35.6% |
| Trade receivables | 40 | €27,629 | €12,776 | -€14,853 | -53.8% |
| Other amounts receivable | 41 | €19,870 | €17,819 | -€2,050 | -10.3% |
| Cash at bank and in hand | 54/58 | €13,348 | €20,618 | +€7,269 | +54.5% |
| Deferred charges and accrued income | 490/1 | €99 | €291 | +€192 | +193% |
| Total equity and liabilities | 10/49 | €66,425 | €54,248 | -€12,177 | -18.3% |
| Equity | 10/15 | €22,284 | €25,204 | +€2,920 | +13.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,284 | €22,204 | +€2,920 | +15.1% |
| Amounts payable | 17/49 | €44,141 | €29,044 | -€15,097 | -34.2% |
| Amounts payable within one year | 42/48 | €44,141 | €29,044 | -€15,097 | -34.2% |
| Trade debts | 44 | €32,879 | €21,862 | -€11,017 | -33.5% |
| Suppliers | 440/4 | €32,879 | €21,862 | -€11,017 | -33.5% |
| Taxes, remuneration and social security | 45 | €6,512 | €6,781 | +€269 | +4.1% |
| Taxes | 450/3 | €5,870 | €6,139 | +€269 | +4.6% |
| Remuneration and social security | 454/9 | €642 | €642 | = | 0.0% |
| Other amounts payable | 47/48 | €4,751 | €402 | -€4,349 | -91.5% |
| Turnover | 70 | €247,336 | €299,984 | +€52,649 | +21.3% |
| Non-recurring operating income | 76A | €2,785 | - | -€2,785 | |
| Goods, raw materials, services and sundry goods | 60/61 | €112,338 | €250,306 | +€137,967 | +123% |
| Remuneration, social security and pensions | 62 | €128,555 | €39,402 | -€89,153 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,870 | €3,332 | +€462 | +16.1% |
| Other operating charges | 640/8 | €1,049 | €2,579 | +€1,530 | +146% |
| Gross operating margin | 9900 | €137,782 | €52,292 | -€85,490 | -62.0% |
| Operating profit (loss) | 9901 | €5,308 | €6,979 | +€1,670 | +31.5% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €2,919 | €2,296 | -€624 | -21.4% |
| Recurring financial charges | 65 | €2,919 | €2,296 | -€624 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €2,394 | €4,683 | +€2,289 | +95.6% |
| Income taxes | 67/77 | €877 | €1,763 | +€886 | +101% |
| Profit (loss) for the period | 9904 | €1,517 | €2,920 | +€1,403 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,517 | €2,920 | +€1,403 | +92.5% |
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 13 October 2026 via checked.be.