PREMIUM ESTATE: 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 ESTATE
Largest movements
- Receivables within one year -€25,858
down €25,858 (-88.1%), from €29,344 to €3,486
of which Trade receivables: -€24,255
- Cash +€8,044
up €8,044 (+37.8%), from €21,300 to €29,344
mainly Receivables within one year (+€25,858) and Net result for the year (+€6,064)
- Trade debts -€15,326
down €15,326 (-99.1%), from €15,465 to €139
- Other debts -€9,517
down €9,517 (-88.2%), from €10,795 to €1,278
- Reserves +€6,064
up €6,064 (+51.9%), from €11,694 to €17,758
of which Distributable reserves: +€6,064
- Tax, wage and social debts +€965
up €965 (+86.3%), from €1,118 to €2,083
- Gross operating margin +€5,577
up €5,577 (+232%), from €2,404 to €7,981
- Other operating charges -€669
down €669 (-53.7%), from €1,245 to €576
- Taxes +€639
up €639 (+83.5%), from €765 to €1,405
- Depreciation -€130
no longer reported in 2025 (was €130)
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 | €50,644 | €32,830 | -€17,814 | -35.2% |
| Current assets | 29/58 | €50,644 | €32,830 | -€17,814 | -35.2% |
| Amounts receivable within one year | 40/41 | €29,344 | €3,486 | -€25,858 | -88.1% |
| Trade receivables | 40 | €26,512 | €2,257 | -€24,255 | -91.5% |
| Other amounts receivable | 41 | €2,832 | €1,229 | -€1,603 | -56.6% |
| Cash at bank and in hand | 54/58 | €21,300 | €29,344 | +€8,044 | +37.8% |
| Total equity and liabilities | 10/49 | €50,644 | €32,830 | -€17,814 | -35.2% |
| Equity | 10/15 | €23,266 | €29,330 | +€6,064 | +26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,694 | €17,758 | +€6,064 | +51.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,834 | €15,898 | +€6,064 | +61.7% |
| Profit (loss) carried forward | 14 | -€7,028 | -€7,028 | = | 0.0% |
| Amounts payable | 17/49 | €27,378 | €3,500 | -€23,878 | -87.2% |
| Amounts payable within one year | 42/48 | €27,378 | €3,500 | -€23,878 | -87.2% |
| Trade debts | 44 | €15,465 | €139 | -€15,326 | -99.1% |
| Suppliers | 440/4 | €15,465 | €139 | -€15,326 | -99.1% |
| Taxes, remuneration and social security | 45 | €1,118 | €2,083 | +€965 | +86.3% |
| Taxes | 450/3 | €1,118 | €2,083 | +€965 | +86.3% |
| Other amounts payable | 47/48 | €10,795 | €1,278 | -€9,517 | -88.2% |
| Non-recurring operating income | 76A | - | €11,000 | +€11,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | - | -€130 | |
| Other operating charges | 640/8 | €1,245 | €576 | -€669 | -53.7% |
| Gross operating margin | 9900 | €2,404 | €7,981 | +€5,577 | +232% |
| Operating profit (loss) | 9901 | €1,029 | €7,405 | +€6,376 | +619% |
| Financial income | 75/76B | €181 | €144 | -€37 | -20.2% |
| Recurring financial income | 75 | €181 | €144 | -€37 | -20.2% |
| Financial charges | 65/66B | €88 | €81 | -€7 | -8.1% |
| Recurring financial charges | 65 | €88 | €81 | -€7 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €1,122 | €7,468 | +€6,346 | +566% |
| Income taxes | 67/77 | €765 | €1,405 | +€639 | +83.5% |
| Profit (loss) for the period | 9904 | €357 | €6,064 | +€5,707 | +1,600% |
| Profit (loss) for the period to be appropriated | 9905 | €357 | €6,064 | +€5,707 | +1,600% |
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 24 October 2026 via checked.be.