PREMIUM FRAMES & DOORS: 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 FRAMES & DOORS
Largest movements
- Cash +€26,014
up €26,014 (+39.7%), from €65,474 to €91,488
mainly Net result for the year (+€63,710) and Tax, wage and social debts (+€7,340)
- Receivables within one year +€20,017
up €20,017 (+240.0%), from €8,341 to €28,358
of which Trade receivables: +€16,386
- Current investments +€12,000
new in 2025: €12,000
- Profit (loss) carried forward +€63,710
up €63,710 (+742.5%), from €8,581 to €72,291
- Other debts -€20,001
down €20,001 (-98.3%), from €20,343 to €342
- Tax, wage and social debts +€7,340
up €7,340 (+72.0%), from €10,200 to €17,540
of which Taxes: +€5,840
- Advances received +€6,441
up €6,441 (+31.9%), from €20,190 to €26,631
- Gross operating margin +€28,862
up €28,862 (+55.1%), from €52,400 to €81,262
- Taxes +€5,958
up €5,958 (+58.4%), from €10,200 to €16,158
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 | €79,025 | €135,934 | +€56,909 | +72.0% |
| Fixed assets | 21/28 | €4,972 | €3,847 | -€1,125 | -22.6% |
| Tangible fixed assets | 22/27 | €4,972 | €3,847 | -€1,125 | -22.6% |
| Plant, machinery and equipment | 23 | €4,972 | €3,847 | -€1,125 | -22.6% |
| Current assets | 29/58 | €74,053 | €132,087 | +€58,034 | +78.4% |
| Amounts receivable within one year | 40/41 | €8,341 | €28,358 | +€20,017 | +240.0% |
| Trade receivables | 40 | €7,755 | €24,141 | +€16,386 | +211.3% |
| Other amounts receivable | 41 | €586 | €4,217 | +€3,631 | +619.6% |
| Current investments | 50/53 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €65,474 | €91,488 | +€26,014 | +39.7% |
| Deferred charges and accrued income | 490/1 | €238 | €241 | +€3 | +1.3% |
| Total equity and liabilities | 10/49 | €79,025 | €135,934 | +€56,909 | +72.0% |
| Equity | 10/15 | €25,581 | €89,291 | +€63,710 | +249.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Own shares acquired | 1312 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,581 | €72,291 | +€63,710 | +742.5% |
| Amounts payable | 17/49 | €53,444 | €46,643 | -€6,801 | -12.7% |
| Amounts payable within one year | 42/48 | €53,444 | €46,643 | -€6,801 | -12.7% |
| Trade debts | 44 | €2,711 | €2,130 | -€581 | -21.4% |
| Suppliers | 440/4 | €2,711 | €2,130 | -€581 | -21.4% |
| Advances received on contracts in progress | 46 | €20,190 | €26,631 | +€6,441 | +31.9% |
| Taxes, remuneration and social security | 45 | €10,200 | €17,540 | +€7,340 | +72.0% |
| Taxes | 450/3 | €10,200 | €16,040 | +€5,840 | +57.3% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €20,343 | €342 | -€20,001 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €653 | €1,125 | +€472 | +72.3% |
| Other operating charges | 640/8 | €867 | €564 | -€303 | -34.9% |
| Gross operating margin | 9900 | €52,400 | €81,262 | +€28,862 | +55.1% |
| Operating profit (loss) | 9901 | €50,880 | €79,573 | +€28,693 | +56.4% |
| Financial income | 75/76B | - | €401 | +€401 | |
| Recurring financial income | 75 | - | €401 | +€401 | |
| Financial charges | 65/66B | €99 | €106 | +€7 | +7.1% |
| Recurring financial charges | 65 | €99 | €106 | +€7 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €50,781 | €79,868 | +€29,087 | +57.3% |
| Income taxes | 67/77 | €10,200 | €16,158 | +€5,958 | +58.4% |
| Profit (loss) for the period | 9904 | €40,581 | €63,710 | +€23,129 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,581 | €63,710 | +€23,129 | +57.0% |
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 8 October 2026 via checked.be.