PREMIUM-PROJECT: 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-PROJECT
Largest movements
- Tangible fixed assets -€13,483
down €13,483 (-50.0%), from €26,965 to €13,482
of which Furniture and vehicles: -€11,025
- Receivables within one year +€6,022
up €6,022 (+31.1%), from €19,348 to €25,370
of which Trade receivables: +€6,424
- Cash -€1,195
down €1,195 (-8.2%), from €14,618 to €13,423
mainly Debts after one year (-€6,357) and Receivables within one year (-€6,022)
- Debts after one year -€6,357
no longer reported in 2025 (was €6,357)
- Short-term financial debts -€1,741
down €1,741 (-21.5%), from €8,098 to €6,357
- Tax, wage and social debts -€1,345
down €1,345 (-11.8%), from €11,436 to €10,091
of which Taxes: -€6,045
- Profit (loss) carried forward +€881
up €881 (+2.9%), from €29,946 to €30,827
- Gross operating margin +€10,235
up €10,235 (+98.8%), from €10,362 to €20,597
- Taxes +€2,542
up €2,542 (+853.0%), from €298 to €2,840
- Other operating charges -€1,695
down €1,695 (-39.4%), from €4,302 to €2,607
- Financial charges -€380
down €380 (-32.6%), from €1,166 to €786
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 | €60,931 | €52,275 | -€8,656 | -14.2% |
| Fixed assets | 21/28 | €26,965 | €13,482 | -€13,483 | -50.0% |
| Tangible fixed assets | 22/27 | €26,965 | €13,482 | -€13,483 | -50.0% |
| Plant, machinery and equipment | 23 | €4,916 | €2,458 | -€2,458 | -50.0% |
| Furniture and vehicles | 24 | €22,049 | €11,024 | -€11,025 | -50.0% |
| Current assets | 29/58 | €33,966 | €38,793 | +€4,827 | +14.2% |
| Amounts receivable within one year | 40/41 | €19,348 | €25,370 | +€6,022 | +31.1% |
| Trade receivables | 40 | €14,342 | €20,766 | +€6,424 | +44.8% |
| Other amounts receivable | 41 | €5,006 | €4,604 | -€402 | -8.0% |
| Cash at bank and in hand | 54/58 | €14,618 | €13,423 | -€1,195 | -8.2% |
| Total equity and liabilities | 10/49 | €60,931 | €52,275 | -€8,656 | -14.2% |
| Equity | 10/15 | €34,946 | €35,827 | +€881 | +2.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,946 | €30,827 | +€881 | +2.9% |
| Amounts payable | 17/49 | €25,985 | €16,448 | -€9,537 | -36.7% |
| Amounts payable after more than one year | 17 | €6,357 | - | -€6,357 | |
| Financial debts | 170/4 | €6,357 | - | -€6,357 | |
| Amounts payable within one year | 42/48 | €19,628 | €16,448 | -€3,180 | -16.2% |
| Financial debts | 43 | €8,098 | €6,357 | -€1,741 | -21.5% |
| Credit institutions | 430/8 | €8,098 | €6,357 | -€1,741 | -21.5% |
| Trade debts | 44 | €94 | - | -€94 | |
| Suppliers | 440/4 | €94 | - | -€94 | |
| Taxes, remuneration and social security | 45 | €11,436 | €10,091 | -€1,345 | -11.8% |
| Taxes | 450/3 | €11,436 | €5,391 | -€6,045 | -52.9% |
| Remuneration and social security | 454/9 | - | €4,700 | +€4,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,483 | €13,483 | = | 0.0% |
| Other operating charges | 640/8 | €4,302 | €2,607 | -€1,695 | -39.4% |
| Gross operating margin | 9900 | €10,362 | €20,597 | +€10,235 | +98.8% |
| Operating profit (loss) | 9901 | -€7,423 | €4,507 | +€11,930 | |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €1,166 | €786 | -€380 | -32.6% |
| Recurring financial charges | 65 | €1,166 | €786 | -€380 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,576 | €3,721 | +€12,297 | |
| Income taxes | 67/77 | €298 | €2,840 | +€2,542 | +853.0% |
| Profit (loss) for the period | 9904 | -€8,874 | €881 | +€9,755 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,874 | €881 | +€9,755 |
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.