PREMIUM MOTOR: 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 MOTOR
Largest movements
- Cash -€70,895
down €70,895 (-99.8%), from €71,048 to €153
mainly Debts after one year (-€125,000) and Net result for the year (-€19,669)
- Tangible fixed assets -€25,614
no longer reported in 2025 (was €25,614)
of which Furniture and vehicles: -€24,350
- Stocks and contracts -€25,373
no longer reported in 2025 (was €25,373)
- Receivables within one year +€2,847
up €2,847 (+1123.5%), from €253 to €3,100
of which Trade receivables: +€3,100
- Debts after one year -€125,000
no longer reported in 2025 (was €125,000)
- Other debts +€26,360
up €26,360 (+1506.7%), from €1,750 to €28,110
- Profit (loss) carried forward -€19,669
down €19,669 (-194.8%), from -€10,099 to -€29,767
- Turnover +€48,606
up €48,606 (+225.7%), from €21,536 to €70,142
- Gross operating margin +€29,593
up €29,593, from -€4,246 to €25,346
- Depreciation +€24,982
up €24,982 (+2207.0%), from €1,132 to €26,114
- Purchases and services +€19,013
up €19,013 (+73.7%), from €25,782 to €44,795
- Financial charges +€11,820
up €11,820 (+6133.9%), from €193 to €12,013
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 | €123,288 | €3,753 | -€119,535 | -97.0% |
| Formation expenses | 20 | €1,000 | €500 | -€500 | -50.0% |
| Fixed assets | 21/28 | €25,614 | - | -€25,614 | |
| Tangible fixed assets | 22/27 | €25,614 | - | -€25,614 | |
| Plant, machinery and equipment | 23 | €1,264 | - | -€1,264 | |
| Furniture and vehicles | 24 | €24,350 | - | -€24,350 | |
| Current assets | 29/58 | €96,674 | €3,253 | -€93,421 | -96.6% |
| Stocks and contracts in progress | 3 | €25,373 | - | -€25,373 | |
| Stocks | 30/36 | €25,373 | - | -€25,373 | |
| Amounts receivable within one year | 40/41 | €253 | €3,100 | +€2,847 | +1123.5% |
| Trade receivables | 40 | - | €3,100 | +€3,100 | |
| Other amounts receivable | 41 | €253 | - | -€253 | |
| Cash at bank and in hand | 54/58 | €71,048 | €153 | -€70,895 | -99.8% |
| Total equity and liabilities | 10/49 | €123,288 | €3,753 | -€119,535 | -97.0% |
| Equity | 10/15 | -€5,099 | -€24,767 | -€19,669 | -385.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,099 | -€29,767 | -€19,669 | -194.8% |
| Amounts payable | 17/49 | €128,387 | €28,521 | -€99,867 | -77.8% |
| Amounts payable after more than one year | 17 | €125,000 | - | -€125,000 | |
| Financial debts | 170/4 | €125,000 | - | -€125,000 | |
| Amounts payable within one year | 42/48 | €3,387 | €28,521 | +€25,133 | +742.0% |
| Trade debts | 44 | €628 | €82 | -€545 | -86.9% |
| Suppliers | 440/4 | €628 | €82 | -€545 | -86.9% |
| Advances received on contracts in progress | 46 | €200 | - | -€200 | |
| Taxes, remuneration and social security | 45 | €810 | €328 | -€482 | -59.5% |
| Taxes | 450/3 | €133 | €328 | +€196 | +147.2% |
| Remuneration and social security | 454/9 | €677 | - | -€677 | |
| Other amounts payable | 47/48 | €1,750 | €28,110 | +€26,360 | +1506.7% |
| Turnover | 70 | €21,536 | €70,142 | +€48,606 | +225.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,782 | €44,795 | +€19,013 | +73.7% |
| Remuneration, social security and pensions | 62 | €3,299 | €3,949 | +€650 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,132 | €26,114 | +€24,982 | +2207.0% |
| Other operating charges | 640/8 | €1,228 | €2,939 | +€1,710 | +139.2% |
| Gross operating margin | 9900 | -€4,246 | €25,346 | +€29,593 | |
| Operating profit (loss) | 9901 | -€9,906 | -€7,656 | +€2,250 | +22.7% |
| Financial charges | 65/66B | €193 | €12,013 | +€11,820 | +6133.9% |
| Recurring financial charges | 65 | €193 | €12,013 | +€11,820 | +6133.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,099 | -€19,669 | -€9,570 | -94.8% |
| Profit (loss) for the period | 9904 | -€10,099 | -€19,669 | -€9,570 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,099 | -€19,669 | -€9,570 | -94.8% |
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.