PREMIUM PC: 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 PC
Largest movements
- Cash -€103,092
down €103,092 (-44.4%), from €232,387 to €129,295
mainly Other debts (-€45,526) and Tax, wage and social debts (-€29,892)
- Receivables within one year -€34,075
down €34,075 (-19.6%), from €173,914 to €139,839
of which Trade receivables: -€34,075
- Tangible fixed assets -€10,759
down €10,759 (-20.1%), from €53,473 to €42,714
of which Furniture and vehicles: -€12,586
- Other debts -€45,526
down €45,526 (-55.1%), from €82,693 to €37,167
- Tax, wage and social debts -€29,892
down €29,892 (-59.1%), from €50,606 to €20,714
- Short-term financial debts -€26,550
down €26,550 (-16.7%), from €159,300 to €132,750
- Profit (loss) carried forward -€20,879
down €20,879 (-4.2%), from €499,529 to €478,650
- Accrued charges and deferred income -€18,000
no longer reported in 2025 (was €18,000)
- Gross operating margin -€78,753
down €78,753 (-91.0%), from €86,551 to €7,798
- Taxes -€22,517
down €22,517 (-99.4%), from €22,642 to €125
- Financial charges -€6,348
down €6,348 (-32.6%), from €19,463 to €13,115
- Financial income +€2,059
new in 2025: €2,059
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 | €1,053,766 | €905,685 | -€148,080 | -14.1% |
| Fixed assets | 21/28 | €53,473 | €42,714 | -€10,759 | -20.1% |
| Tangible fixed assets | 22/27 | €53,473 | €42,714 | -€10,759 | -20.1% |
| Land and buildings | 22 | €349 | €209 | -€140 | -40.1% |
| Plant, machinery and equipment | 23 | €1,139 | €3,106 | +€1,967 | +172.7% |
| Furniture and vehicles | 24 | €51,985 | €39,399 | -€12,586 | -24.2% |
| Current assets | 29/58 | €1,000,293 | €862,971 | -€137,322 | -13.7% |
| Stocks and contracts in progress | 3 | €590,127 | €590,209 | +€81 | 0.0% |
| Stocks | 30/36 | €590,127 | €590,209 | +€81 | 0.0% |
| Amounts receivable within one year | 40/41 | €173,914 | €139,839 | -€34,075 | -19.6% |
| Trade receivables | 40 | €146,864 | €112,789 | -€34,075 | -23.2% |
| Other amounts receivable | 41 | €27,050 | €27,050 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €232,387 | €129,295 | -€103,092 | -44.4% |
| Deferred charges and accrued income | 490/1 | €3,865 | €3,629 | -€235 | -6.1% |
| Total equity and liabilities | 10/49 | €1,053,766 | €905,685 | -€148,080 | -14.1% |
| Equity | 10/15 | €579,989 | €559,110 | -€20,879 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,860 | €61,860 | = | 0.0% |
| Distributable reserves | 133 | €61,860 | €61,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €499,529 | €478,650 | -€20,879 | -4.2% |
| Amounts payable | 17/49 | €473,776 | €346,575 | -€127,201 | -26.8% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €305,776 | €196,575 | -€109,201 | -35.7% |
| Financial debts | 43 | €159,300 | €132,750 | -€26,550 | -16.7% |
| Credit institutions | 430/8 | €159,300 | €132,750 | -€26,550 | -16.7% |
| Trade debts | 44 | €13,177 | €5,944 | -€7,233 | -54.9% |
| Suppliers | 440/4 | €13,177 | €5,944 | -€7,233 | -54.9% |
| Taxes, remuneration and social security | 45 | €50,606 | €20,714 | -€29,892 | -59.1% |
| Taxes | 450/3 | €50,606 | €20,714 | -€29,892 | -59.1% |
| Other amounts payable | 47/48 | €82,693 | €37,167 | -€45,526 | -55.1% |
| Accrued charges and deferred income | 492/3 | €18,000 | - | -€18,000 | |
| Non-recurring operating income | 76A | - | €579 | +€579 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,239 | €13,522 | +€283 | +2.1% |
| Other operating charges | 640/8 | €4,063 | €3,975 | -€88 | -2.2% |
| Gross operating margin | 9900 | €86,551 | €7,798 | -€78,753 | -91.0% |
| Operating profit (loss) | 9901 | €69,250 | -€9,699 | -€78,948 | |
| Financial income | 75/76B | - | €2,059 | +€2,059 | |
| Recurring financial income | 75 | - | €2,059 | +€2,059 | |
| Financial charges | 65/66B | €19,463 | €13,115 | -€6,348 | -32.6% |
| Recurring financial charges | 65 | €19,463 | €13,115 | -€6,348 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €49,786 | -€20,755 | -€70,541 | |
| Income taxes | 67/77 | €22,642 | €125 | -€22,517 | -99.4% |
| Profit (loss) for the period | 9904 | €27,144 | -€20,879 | -€48,024 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,144 | -€20,879 | -€48,024 |
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 30 September 2026 via checked.be.