PREMIUM LINES: 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 LINES
Largest movements
- Receivables within one year -€18,789
down €18,789 (-73.0%), from €25,724 to €6,934
- Tangible fixed assets +€3,856
up €3,856 (+1549.5%), from €249 to €4,105
- Profit (loss) carried forward -€13,049
down €13,049 (-61.8%), from €21,132 to €8,082
- Tax, wage and social debts -€1,843
no longer reported in 2025 (was €1,843)
- Taxes +€4,522
up €4,522 (+3768008.3%), from €0 to €4,522
- Gross operating margin -€4,496
down €4,496 (-130.1%), from -€3,455 to -€7,952
- Financial income +€1,215
up €1,215, from €0 to €1,215
- Financial charges +€327
up €327 (+102.3%), from €320 to €648
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 | €25,975 | €11,082 | -€14,893 | -57.3% |
| Fixed assets | 21/28 | €249 | €4,105 | +€3,856 | +1549.5% |
| Tangible fixed assets | 22/27 | €249 | €4,105 | +€3,856 | +1549.5% |
| Furniture and vehicles | 24 | €249 | €4,105 | +€3,856 | +1549.5% |
| Current assets | 29/58 | €25,726 | €6,977 | -€18,749 | -72.9% |
| Amounts receivable within one year | 40/41 | €25,724 | €6,934 | -€18,789 | -73.0% |
| Other amounts receivable | 41 | €25,724 | €6,934 | -€18,789 | -73.0% |
| Cash at bank and in hand | 54/58 | €2 | €43 | +€41 | +1679.8% |
| Total equity and liabilities | 10/49 | €25,975 | €11,082 | -€14,893 | -57.3% |
| Equity | 10/15 | €24,132 | €11,082 | -€13,049 | -54.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,132 | €8,082 | -€13,049 | -61.8% |
| Amounts payable | 17/49 | €1,843 | - | -€1,843 | |
| Amounts payable within one year | 42/48 | €1,843 | - | -€1,843 | |
| Taxes, remuneration and social security | 45 | €1,843 | - | -€1,843 | |
| Taxes | 450/3 | €1,843 | - | -€1,843 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,096 | €1,144 | +€48 | +4.4% |
| Gross operating margin | 9900 | -€3,455 | -€7,952 | -€4,496 | -130.1% |
| Operating profit (loss) | 9901 | -€4,551 | -€9,096 | -€4,544 | -99.9% |
| Financial income | 75/76B | €0 | €1,215 | +€1,215 | |
| Recurring financial income | 75 | €0 | €1,215 | +€1,215 | |
| Financial charges | 65/66B | €320 | €648 | +€327 | +102.3% |
| Recurring financial charges | 65 | €320 | €648 | +€327 | +102.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,871 | -€8,528 | -€3,656 | -75.1% |
| Income taxes | 67/77 | €0 | €4,522 | +€4,522 | +3768008.3% |
| Profit (loss) for the period | 9904 | -€4,871 | -€13,049 | -€8,178 | -167.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,871 | -€13,049 | -€8,178 | -167.9% |
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 10 October 2026 via checked.be.