PREMIUM PROPERTY: 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 PROPERTY
Largest movements
- Stocks and contracts -€400,150
down €400,150 (-31.0%), from €1.3m to €889,896
- Receivables within one year -€307,470
down €307,470 (-44.5%), from €690,187 to €382,716
of which Trade receivables: -€612,857
- Cash -€287,629
down €287,629 (-95.9%), from €299,855 to €12,226
mainly Other debts (-€964,953) and Tax, wage and social debts (-€94,661)
- Other debts -€964,953
down €964,953 (-65.1%), from €1.5m to €516,398
- Tax, wage and social debts -€94,661
down €94,661 (-91.7%), from €103,222 to €8,561
of which Taxes: -€94,661
- Trade debts +€88,358
up €88,358 (+2,073%), from €4,262 to €92,620
- Debts after one year -€72,801
down €72,801 (-23.0%), from €316,165 to €243,364
- Gross operating margin -€108,401
down €108,401 (-51.1%), from €211,948 to €103,546
- Financial charges -€26,975
down €26,975 (-59.9%), from €45,004 to €18,029
- Other operating charges +€25,537
up €25,537 (+360%), from €7,100 to €32,637
- Taxes -€14,677
down €14,677 (-59.3%), from €24,733 to €10,056
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 | €3,217,907 | €2,189,001 | -€1.0m | -32.0% |
| Fixed assets | 21/28 | €927,090 | €898,934 | -€28,156 | -3.0% |
| Tangible fixed assets | 22/27 | €927,090 | €898,934 | -€28,156 | -3.0% |
| Land and buildings | 22 | €927,090 | €898,934 | -€28,156 | -3.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €2,290,817 | €1,290,066 | -€1.0m | -43.7% |
| Stocks and contracts in progress | 3 | €1,290,046 | €889,896 | -€400,150 | -31.0% |
| Stocks | 30/36 | €1,290,046 | €889,896 | -€400,150 | -31.0% |
| Amounts receivable within one year | 40/41 | €690,187 | €382,716 | -€307,470 | -44.5% |
| Trade receivables | 40 | €676,718 | €63,861 | -€612,857 | -90.6% |
| Other amounts receivable | 41 | €13,468 | €318,855 | +€305,387 | +2,267% |
| Cash at bank and in hand | 54/58 | €299,855 | €12,226 | -€287,629 | -95.9% |
| Deferred charges and accrued income | 490/1 | €10,730 | €5,228 | -€5,502 | -51.3% |
| Total equity and liabilities | 10/49 | €3,217,907 | €2,189,001 | -€1.0m | -32.0% |
| Equity | 10/15 | €1,226,155 | €1,243,676 | +€17,521 | +1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,218,095 | €1,235,616 | +€17,521 | +1.4% |
| Amounts payable | 17/49 | €1,991,753 | €945,325 | -€1.0m | -52.5% |
| Amounts payable after more than one year | 17 | €316,165 | €243,364 | -€72,801 | -23.0% |
| Financial debts | 170/4 | €316,165 | €243,364 | -€72,801 | -23.0% |
| Amounts payable within one year | 42/48 | €1,675,588 | €701,961 | -€973,627 | -58.1% |
| Current portion of amounts payable after more than one year | 42 | €86,753 | €84,382 | -€2,370 | -2.7% |
| Trade debts | 44 | €4,262 | €92,620 | +€88,358 | +2,073% |
| Suppliers | 440/4 | €4,262 | €92,620 | +€88,358 | +2,073% |
| Taxes, remuneration and social security | 45 | €103,222 | €8,561 | -€94,661 | -91.7% |
| Taxes | 450/3 | €101,562 | €6,901 | -€94,661 | -93.2% |
| Remuneration and social security | 454/9 | €1,660 | €1,660 | = | 0.0% |
| Other amounts payable | 47/48 | €1,481,351 | €516,398 | -€964,953 | -65.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,259 | €28,156 | -€104 | -0.4% |
| Other operating charges | 640/8 | €7,100 | €32,637 | +€25,537 | +360% |
| Non-recurring operating charges | 66A | €34,253 | €0 | -€34,253 | -100% |
| Gross operating margin | 9900 | €211,948 | €103,546 | -€108,401 | -51.1% |
| Operating profit (loss) | 9901 | €142,335 | €42,754 | -€99,581 | -70.0% |
| Financial income | 75/76B | €916 | €2,853 | +€1,937 | +211% |
| Recurring financial income | 75 | €916 | €2,853 | +€1,937 | +211% |
| Financial charges | 65/66B | €45,004 | €18,029 | -€26,975 | -59.9% |
| Recurring financial charges | 65 | €45,004 | €18,029 | -€26,975 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €98,247 | €27,577 | -€70,669 | -71.9% |
| Income taxes | 67/77 | €24,733 | €10,056 | -€14,677 | -59.3% |
| Profit (loss) for the period | 9904 | €73,514 | €17,521 | -€55,993 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,514 | €17,521 | -€55,993 | -76.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.