PREMIUM GROUP: 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 GROUP
Largest movements
- Tangible fixed assets +€24,230
up €24,230 (+99.6%), from €24,322 to €48,552
- Cash +€6,421
up €6,421 (+49.9%), from €12,878 to €19,299
mainly Tax, wage and social debts (+€18,209) and Net result for the year (+€12,969)
- Receivables within one year +€1,727
up €1,727 (+3.0%), from €58,460 to €60,187
of which Other amounts receivable: +€1,727
- Tax, wage and social debts +€18,209
up €18,209 (+121%), from €15,087 to €33,296
of which Remuneration and social security: +€12,601
- Profit (loss) carried forward +€12,969
up €12,969 (+49.5%), from €26,196 to €39,166
- Trade debts +€6,386
up €6,386 (+77.3%), from €8,259 to €14,646
- Current portion of long-term debt -€5,148
no longer reported in 2025 (was €5,148)
- Staff costs -€5,312
down €5,312 (-9.6%), from €55,528 to €50,216
- Taxes +€3,124
up €3,124 (+484%), from €646 to €3,770
- Depreciation +€2,694
up €2,694 (+31.0%), from €8,682 to €11,377
- Gross operating margin -€2,681
down €2,681 (-3.2%), from €83,414 to €80,734
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 | €97,695 | €130,113 | +€32,417 | +33.2% |
| Fixed assets | 21/28 | €26,357 | €50,627 | +€24,270 | +92.1% |
| Tangible fixed assets | 22/27 | €24,322 | €48,552 | +€24,230 | +99.6% |
| Furniture and vehicles | 24 | €24,322 | €48,552 | +€24,230 | +99.6% |
| Financial fixed assets | 28 | €2,035 | €2,075 | +€40 | +2.0% |
| Current assets | 29/58 | €71,338 | €79,486 | +€8,148 | +11.4% |
| Amounts receivable within one year | 40/41 | €58,460 | €60,187 | +€1,727 | +3.0% |
| Trade receivables | 40 | €54,220 | €54,219 | -€0 | 0.0% |
| Other amounts receivable | 41 | €4,240 | €5,967 | +€1,727 | +40.7% |
| Cash at bank and in hand | 54/58 | €12,878 | €19,299 | +€6,421 | +49.9% |
| Total equity and liabilities | 10/49 | €97,695 | €130,113 | +€32,417 | +33.2% |
| Equity | 10/15 | €44,796 | €57,766 | +€12,969 | +29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,196 | €39,166 | +€12,969 | +49.5% |
| Amounts payable | 17/49 | €52,899 | €72,347 | +€19,448 | +36.8% |
| Amounts payable after more than one year | 17 | €23,369 | €23,369 | = | 0.0% |
| Financial debts | 170/4 | €23,369 | €23,369 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,530 | €48,979 | +€19,448 | +65.9% |
| Current portion of amounts payable after more than one year | 42 | €5,148 | - | -€5,148 | |
| Trade debts | 44 | €8,259 | €14,646 | +€6,386 | +77.3% |
| Suppliers | 440/4 | €8,259 | €14,646 | +€6,386 | +77.3% |
| Taxes, remuneration and social security | 45 | €15,087 | €33,296 | +€18,209 | +121% |
| Taxes | 450/3 | €2,626 | €8,234 | +€5,609 | +214% |
| Remuneration and social security | 454/9 | €12,461 | €25,062 | +€12,601 | +101% |
| Other amounts payable | 47/48 | €1,037 | €1,037 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €55,528 | €50,216 | -€5,312 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,682 | €11,377 | +€2,694 | +31.0% |
| Other operating charges | 640/8 | €408 | €313 | -€95 | -23.3% |
| Gross operating margin | 9900 | €83,414 | €80,734 | -€2,681 | -3.2% |
| Operating profit (loss) | 9901 | €18,796 | €18,828 | +€33 | +0.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,654 | €2,089 | +€434 | +26.3% |
| Recurring financial charges | 65 | €1,654 | €2,089 | +€434 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €17,141 | €16,739 | -€402 | -2.3% |
| Income taxes | 67/77 | €646 | €3,770 | +€3,124 | +484% |
| Profit (loss) for the period | 9904 | €16,495 | €12,969 | -€3,526 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,495 | €12,969 | -€3,526 | -21.4% |
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 18 October 2026 via checked.be.