PREMIUM PLUS: 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.
What changed
PREMIUM PLUS
NACE 63.100, Computing infrastructure, data processing, hosting and related activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€192,351
2024 · €444,166-€251,816
Equity
€803,037
2024 · €794,436+€8,601
Cash
€662,484
2024 · €1.2m-€536,406
Balance sheet total
€7.8m
2024 · €5.6m+€2.1m
Largest movements
Assets
- Receivables within one year +€826,913
up €826,913 (+80.7%), from €1.0m to €1.9m
of which Trade receivables: +€546,773
- Deferred charges and accrued income +€808,834
up €808,834 (+36.3%), from €2.2m to €3.0m
- Cash -€536,406
down €536,406 (-44.7%), from €1.2m to €662,484
mainly Receivables within one year (-€826,913) and Deferred charges and accrued income (-€808,834)
- Current investments +€500,000
up €500,000 (+62.5%), from €800,000 to €1.3m
- Financial fixed assets +€490,511
up €490,511 (+416%), from €117,830 to €608,341
Equity and liabilities
- Accrued charges and deferred income +€1.6m
up €1.6m (+52.7%), from €3.0m to €4.6m
- Trade debts +€492,369
up €492,369 (+35.5%), from €1.4m to €1.9m
- Short-term financial debts +€92,175
up €92,175 (+223%), from €41,367 to €133,542
Income statement
- Staff costs +€584,231
up €584,231 (+65.8%), from €887,903 to €1.5m
- Gross operating margin +€257,925
up €257,925 (+15.9%), from €1.6m to €1.9m
- Taxes -€100,617
down €100,617 (-50.2%), from €200,350 to €99,733
- Financial charges +€35,734
up €35,734 (+100%), from €35,656 to €71,390
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.
Result 2024
€444,166
Gross operating margin
+€257,925
Staff costs
-€584,231
Depreciation
+€3,125
Write-downs
-€1,024
Other operating charges
+€6,367
Other operating items
-€14,384
Financial income
+€15,523
Financial charges
-€35,734
Taxes
+€100,617
Result 2025
€192,351
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€649,740
Investment
-€1.1m
Financing
-€107,883
Cash 2024
€1.2m
From operations (derived)
+€649,740
Net result for the year
+€192,351
Depreciation
+€72,365
Receivables within one year
-€826,913
Deferred charges and accrued income
-€808,834
Trade debts
+€492,369
Tax, wage and social debts
+€16,863
Advances received
-€379
Other debts
-€58,288
Accrued charges and deferred income
+€1.6m
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€578,263
Current investments
-€500,000
Financing
-€107,883
Debts after one year
-€17,041
Current portion of long-term debt
+€732
Short-term financial debts
+€92,175
Contributions, distributions and other
-€183,750
Cash 2025
€662,484
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,645,247 | €7,750,485 | +€2.1m | +37.3% |
| Fixed assets | 21/28 | €391,303 | €897,201 | +€505,898 | +129% |
| Intangible fixed assets | 21 | €898 | €61,486 | +€60,589 | +6,749% |
| Tangible fixed assets | 22/27 | €272,575 | €227,374 | -€45,202 | -16.6% |
| Furniture and vehicles | 24 | €212,548 | €172,777 | -€39,770 | -18.7% |
| Other tangible fixed assets | 26 | €60,028 | €54,596 | -€5,431 | -9.0% |
| Financial fixed assets | 28 | €117,830 | €608,341 | +€490,511 | +416% |
| Current assets | 29/58 | €5,253,944 | €6,853,285 | +€1.6m | +30.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,024,232 | €1,851,145 | +€826,913 | +80.7% |
| Trade receivables | 40 | €1,019,732 | €1,566,505 | +€546,773 | +53.6% |
| Other amounts receivable | 41 | €4,500 | €284,640 | +€280,140 | +6,225% |
| Current investments | 50/53 | €800,000 | €1,300,000 | +€500,000 | +62.5% |
| Cash at bank and in hand | 54/58 | €1,198,890 | €662,484 | -€536,406 | -44.7% |
| Deferred charges and accrued income | 490/1 | €2,230,822 | €3,039,656 | +€808,834 | +36.3% |
| Total equity and liabilities | 10/49 | €5,645,247 | €7,750,485 | +€2.1m | +37.3% |
| Equity | 10/15 | €794,436 | €803,037 | +€8,601 | +1.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €774,436 | €783,037 | +€8,601 | +1.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €774,436 | €783,037 | +€8,601 | +1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,850,811 | €6,947,449 | +€2.1m | +43.2% |
| Amounts payable after more than one year | 17 | €36,366 | €19,325 | -€17,041 | -46.9% |
| Financial debts | 170/4 | €36,366 | €19,325 | -€17,041 | -46.9% |
| Amounts payable within one year | 42/48 | €1,832,596 | €2,376,069 | +€543,473 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €16,309 | €17,041 | +€732 | +4.5% |
| Financial debts | 43 | €41,367 | €133,542 | +€92,175 | +223% |
| Credit institutions | 430/8 | €41,367 | €133,542 | +€92,175 | +223% |
| Trade debts | 44 | €1,385,295 | €1,877,664 | +€492,369 | +35.5% |
| Suppliers | 440/4 | €1,385,295 | €1,877,664 | +€492,369 | +35.5% |
| Advances received on contracts in progress | 46 | €379 | €0 | -€379 | -100% |
| Taxes, remuneration and social security | 45 | €327,544 | €344,407 | +€16,863 | +5.1% |
| Taxes | 450/3 | €265,183 | €273,944 | +€8,761 | +3.3% |
| Remuneration and social security | 454/9 | €62,361 | €70,463 | +€8,102 | +13.0% |
| Other amounts payable | 47/48 | €61,702 | €3,415 | -€58,288 | -94.5% |
| Accrued charges and deferred income | 492/3 | €2,981,849 | €4,552,054 | +€1.6m | +52.7% |
| Non-recurring operating income | 76A | - | €4,687 | +€4,687 | |
| Remuneration, social security and pensions | 62 | €887,903 | €1,472,135 | +€584,231 | +65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,490 | €72,365 | -€3,125 | -4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,770 | €2,794 | +€1,024 | +57.9% |
| Other operating charges | 640/8 | €19,372 | €13,005 | -€6,367 | -32.9% |
| Non-recurring operating charges | 66A | €0 | €14,384 | +€14,384 | |
| Gross operating margin | 9900 | €1,618,779 | €1,876,704 | +€257,925 | +15.9% |
| Operating profit (loss) | 9901 | €634,244 | €302,022 | -€332,222 | -52.4% |
| Financial income | 75/76B | €45,929 | €61,452 | +€15,523 | +33.8% |
| Recurring financial income | 75 | €45,929 | €61,452 | +€15,523 | +33.8% |
| Financial charges | 65/66B | €35,656 | €71,390 | +€35,734 | +100% |
| Recurring financial charges | 65 | €35,656 | €71,390 | +€35,734 | +100% |
| Profit (loss) for the period before taxes | 9903 | €644,517 | €292,084 | -€352,433 | -54.7% |
| Income taxes | 67/77 | €200,350 | €99,733 | -€100,617 | -50.2% |
| Profit (loss) for the period | 9904 | €444,166 | €192,351 | -€251,816 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €444,166 | €192,351 | -€251,816 | -56.7% |
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 16 October 2026 via checked.be.