PREMIUM PRODUCTS: 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 PRODUCTS
Largest movements
- Tangible fixed assets +€7,538
up €7,538 (+146%), from €5,159 to €12,697
of which Plant, machinery and equipment: +€8,917
- Stocks and contracts -€2,098
down €2,098 (-21.5%), from €9,755 to €7,657
- Receivables within one year +€439
up €439 (+28.6%), from €1,536 to €1,975
of which Other amounts receivable: +€439
- Deferred charges and accrued income +€326
up €326 (+101%), from €322 to €648
- Profit (loss) carried forward +€12,363
up €12,363 (+7.5%), from -€165,810 to -€153,446
- Trade debts -€4,817
down €4,817 (-44.8%), from €10,743 to €5,926
- Short-term financial debts -€3,330
down €3,330 (-8.6%), from €38,810 to €35,480
- Debts after one year +€1,916
up €1,916 (+3.4%), from €56,900 to €58,816
- Gross operating margin +€3,649
up €3,649 (+23.4%), from €15,605 to €19,254
- Financial charges -€1,197
down €1,197 (-26.6%), from €4,496 to €3,299
- Depreciation +€687
up €687 (+39.8%), from €1,725 to €2,412
- Other operating charges -€239
down €239 (-15.3%), from €1,561 to €1,322
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 | €16,898 | €23,030 | +€6,133 | +36.3% |
| Fixed assets | 21/28 | €5,159 | €12,697 | +€7,538 | +146% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,159 | €12,697 | +€7,538 | +146% |
| Plant, machinery and equipment | 23 | €1,386 | €10,302 | +€8,917 | +644% |
| Furniture and vehicles | 24 | €604 | €104 | -€500 | -82.8% |
| Other tangible fixed assets | 26 | €3,169 | €2,291 | -€878 | -27.7% |
| Current assets | 29/58 | €11,739 | €10,333 | -€1,406 | -12.0% |
| Stocks and contracts in progress | 3 | €9,755 | €7,657 | -€2,098 | -21.5% |
| Stocks | 30/36 | €9,755 | €7,657 | -€2,098 | -21.5% |
| Amounts receivable within one year | 40/41 | €1,536 | €1,975 | +€439 | +28.6% |
| Trade receivables | 40 | €954 | €954 | = | 0.0% |
| Other amounts receivable | 41 | €582 | €1,021 | +€439 | +75.5% |
| Cash at bank and in hand | 54/58 | €126 | €53 | -€73 | -57.8% |
| Deferred charges and accrued income | 490/1 | €322 | €648 | +€326 | +101% |
| Total equity and liabilities | 10/49 | €16,898 | €23,030 | +€6,133 | +36.3% |
| Equity | 10/15 | -€91,264 | -€78,901 | +€12,363 | +13.5% |
| Contributions | 10/11 | €74,545 | €74,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,810 | -€153,446 | +€12,363 | +7.5% |
| Amounts payable | 17/49 | €108,162 | €101,931 | -€6,231 | -5.8% |
| Amounts payable after more than one year | 17 | €56,900 | €58,816 | +€1,916 | +3.4% |
| Financial debts | 170/4 | €56,900 | €58,816 | +€1,916 | +3.4% |
| Amounts payable within one year | 42/48 | €51,262 | €43,115 | -€8,147 | -15.9% |
| Financial debts | 43 | €38,810 | €35,480 | -€3,330 | -8.6% |
| Credit institutions | 430/8 | €38,810 | €35,480 | -€3,330 | -8.6% |
| Trade debts | 44 | €10,743 | €5,926 | -€4,817 | -44.8% |
| Suppliers | 440/4 | €10,743 | €5,926 | -€4,817 | -44.8% |
| Taxes, remuneration and social security | 45 | €1,709 | €1,709 | = | 0.0% |
| Taxes | 450/3 | €1,709 | €1,709 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,725 | €2,412 | +€687 | +39.8% |
| Other operating charges | 640/8 | €1,561 | €1,322 | -€239 | -15.3% |
| Gross operating margin | 9900 | €15,605 | €19,254 | +€3,649 | +23.4% |
| Operating profit (loss) | 9901 | €12,320 | €15,520 | +€3,201 | +26.0% |
| Financial income | 75/76B | €129 | €143 | +€13 | +10.3% |
| Recurring financial income | 75 | €129 | €143 | +€13 | +10.3% |
| Financial charges | 65/66B | €4,496 | €3,299 | -€1,197 | -26.6% |
| Recurring financial charges | 65 | €4,496 | €3,299 | -€1,197 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €7,952 | €12,363 | +€4,411 | +55.5% |
| Profit (loss) for the period | 9904 | €7,952 | €12,363 | +€4,411 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,952 | €12,363 | +€4,411 | +55.5% |
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.