PREMIUM HOME DELIVERY: 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 HOME DELIVERY
Largest movements
- Stocks and contracts +€67,500
up €67,500 (+174%), from €38,700 to €106,200
- Receivables within one year -€24,554
down €24,554 (-36.6%), from €67,030 to €42,476
of which Trade receivables: -€18,335
- Tangible fixed assets -€23,473
down €23,473 (-13.2%), from €177,764 to €154,292
of which Plant, machinery and equipment: -€16,125
- Cash -€8,502
down €8,502 (-29.6%), from €28,739 to €20,237
mainly Stocks and contracts (-€67,500) and Debts after one year (-€25,759)
- Trade debts +€31,447
up €31,447 (+127%), from €24,684 to €56,131
- Debts after one year -€25,759
down €25,759 (-27.6%), from €93,411 to €67,652
- Tax, wage and social debts +€20,843
up €20,843 (+52.3%), from €39,837 to €60,680
of which Taxes: +€22,639
- Other debts -€14,346
no longer reported in 2025 (was €14,346)
- Gross operating margin +€53,617
up €53,617 (+41.4%), from €129,362 to €182,980
- Staff costs +€20,068
up €20,068 (+21.2%), from €94,642 to €114,710
- Taxes +€6,220
up €6,220 (+486%), from €1,280 to €7,500
- Financial charges +€2,674
up €2,674 (+49.3%), from €5,427 to €8,101
- Financial income -€2,285
down €2,285 (-99.9%), from €2,286 to €1
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 | €315,973 | €327,262 | +€11,288 | +3.6% |
| Fixed assets | 21/28 | €177,764 | €154,292 | -€23,473 | -13.2% |
| Tangible fixed assets | 22/27 | €177,764 | €154,292 | -€23,473 | -13.2% |
| Plant, machinery and equipment | 23 | €141,324 | €125,199 | -€16,125 | -11.4% |
| Furniture and vehicles | 24 | €36,440 | €29,092 | -€7,348 | -20.2% |
| Current assets | 29/58 | €138,209 | €172,970 | +€34,761 | +25.2% |
| Stocks and contracts in progress | 3 | €38,700 | €106,200 | +€67,500 | +174% |
| Stocks | 30/36 | €38,700 | €106,200 | +€67,500 | +174% |
| Amounts receivable within one year | 40/41 | €67,030 | €42,476 | -€24,554 | -36.6% |
| Trade receivables | 40 | €57,966 | €39,631 | -€18,335 | -31.6% |
| Other amounts receivable | 41 | €9,064 | €2,845 | -€6,219 | -68.6% |
| Cash at bank and in hand | 54/58 | €28,739 | €20,237 | -€8,502 | -29.6% |
| Deferred charges and accrued income | 490/1 | €3,740 | €4,058 | +€318 | +8.5% |
| Total equity and liabilities | 10/49 | €315,973 | €327,262 | +€11,288 | +3.6% |
| Equity | 10/15 | €114,201 | €114,665 | +€464 | +0.4% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,116 | €80,580 | +€464 | +0.6% |
| Amounts payable | 17/49 | €201,772 | €212,597 | +€10,824 | +5.4% |
| Amounts payable after more than one year | 17 | €93,411 | €67,652 | -€25,759 | -27.6% |
| Financial debts | 170/4 | €93,411 | €67,652 | -€25,759 | -27.6% |
| Amounts payable within one year | 42/48 | €108,362 | €144,945 | +€36,583 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €29,495 | €28,133 | -€1,362 | -4.6% |
| Trade debts | 44 | €24,684 | €56,131 | +€31,447 | +127% |
| Suppliers | 440/4 | €24,684 | €56,131 | +€31,447 | +127% |
| Taxes, remuneration and social security | 45 | €39,837 | €60,680 | +€20,843 | +52.3% |
| Taxes | 450/3 | €35,786 | €58,425 | +€22,639 | +63.3% |
| Remuneration and social security | 454/9 | €4,050 | €2,255 | -€1,796 | -44.3% |
| Other amounts payable | 47/48 | €14,346 | - | -€14,346 | |
| Remuneration, social security and pensions | 62 | €94,642 | €114,710 | +€20,068 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,761 | €25,719 | -€1,042 | -3.9% |
| Other operating charges | 640/8 | €10,021 | €12,201 | +€2,179 | +21.7% |
| Gross operating margin | 9900 | €129,362 | €182,980 | +€53,617 | +41.4% |
| Operating profit (loss) | 9901 | -€2,062 | €30,350 | +€32,412 | |
| Financial income | 75/76B | €2,286 | €1 | -€2,285 | -99.9% |
| Recurring financial income | 75 | €2,286 | €1 | -€2,285 | -99.9% |
| Financial charges | 65/66B | €5,427 | €8,101 | +€2,674 | +49.3% |
| Recurring financial charges | 65 | €5,427 | €8,101 | +€2,674 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,202 | €22,250 | +€27,452 | |
| Income taxes | 67/77 | €1,280 | €7,500 | +€6,220 | +486% |
| Profit (loss) for the period | 9904 | -€6,482 | €14,750 | +€21,232 | |
| Transfer from tax-exempt reserves | 789 | €248 | - | -€248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,234 | €14,750 | +€20,984 |
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 1 November 2026 via checked.be.