Premium Surface Solutions: 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 Surface Solutions
Largest movements
- Cash -€94,963
down €94,963 (-44.6%), from €213,058 to €118,096
mainly Receivables within one year (-€78,678) and Current portion of long-term debt (-€24,083)
- Receivables within one year +€78,678
up €78,678 (+68.2%), from €115,393 to €194,071
of which Other amounts receivable: +€139,058
- Tangible fixed assets -€33,467
down €33,467 (-23.7%), from €141,230 to €107,763
of which Plant, machinery and equipment: -€34,597
- Deferred charges and accrued income +€6,364
up €6,364 (+86.8%), from €7,332 to €13,697
- Stocks and contracts +€6,325
up €6,325 (+134.3%), from €4,710 to €11,034
- Current portion of long-term debt -€24,083
down €24,083 (-55.6%), from €43,301 to €19,218
- Debts after one year -€11,394
down €11,394 (-11.4%), from €99,952 to €88,558
- Accrued charges and deferred income -€11,030
down €11,030 (-100.0%), from €11,030 to €0
- Trade debts +€6,281
up €6,281 (+175.7%), from €3,576 to €9,857
- Gross operating margin -€63,651
down €63,651 (-20.8%), from €305,513 to €241,862
- Taxes -€18,968
down €18,968 (-90.4%), from €20,986 to €2,018
- Staff costs +€10,855
up €10,855 (+6.3%), from €172,946 to €183,802
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 | €481,723 | €444,661 | -€37,063 | -7.7% |
| Fixed assets | 21/28 | €141,230 | €107,763 | -€33,467 | -23.7% |
| Tangible fixed assets | 22/27 | €141,230 | €107,763 | -€33,467 | -23.7% |
| Plant, machinery and equipment | 23 | €141,166 | €106,569 | -€34,597 | -24.5% |
| Furniture and vehicles | 24 | €65 | €1,194 | +€1,130 | +1750.4% |
| Current assets | 29/58 | €340,493 | €336,897 | -€3,596 | -1.1% |
| Stocks and contracts in progress | 3 | €4,710 | €11,034 | +€6,325 | +134.3% |
| Contracts in progress | 37 | €4,710 | €11,034 | +€6,325 | +134.3% |
| Amounts receivable within one year | 40/41 | €115,393 | €194,071 | +€78,678 | +68.2% |
| Trade receivables | 40 | €99,534 | €39,154 | -€60,381 | -60.7% |
| Other amounts receivable | 41 | €15,859 | €154,917 | +€139,058 | +876.9% |
| Cash at bank and in hand | 54/58 | €213,058 | €118,096 | -€94,963 | -44.6% |
| Deferred charges and accrued income | 490/1 | €7,332 | €13,697 | +€6,364 | +86.8% |
| Total equity and liabilities | 10/49 | €481,723 | €444,661 | -€37,063 | -7.7% |
| Equity | 10/15 | €310,575 | €312,309 | +€1,734 | +0.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €307,575 | €309,309 | +€1,734 | +0.6% |
| Distributable reserves | 133 | €307,575 | €309,309 | +€1,734 | +0.6% |
| Amounts payable | 17/49 | €171,148 | €132,352 | -€38,796 | -22.7% |
| Amounts payable after more than one year | 17 | €99,952 | €88,558 | -€11,394 | -11.4% |
| Financial debts | 170/4 | €99,952 | €88,558 | -€11,394 | -11.4% |
| Amounts payable within one year | 42/48 | €60,166 | €43,794 | -€16,372 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €43,301 | €19,218 | -€24,083 | -55.6% |
| Trade debts | 44 | €3,576 | €9,857 | +€6,281 | +175.7% |
| Suppliers | 440/4 | €3,576 | €9,857 | +€6,281 | +175.7% |
| Taxes, remuneration and social security | 45 | €12,984 | €14,719 | +€1,735 | +13.4% |
| Taxes | 450/3 | €5,462 | €5,623 | +€161 | +2.9% |
| Remuneration and social security | 454/9 | €7,522 | €9,096 | +€1,575 | +20.9% |
| Other amounts payable | 47/48 | €305 | €0 | -€305 | -100.0% |
| Accrued charges and deferred income | 492/3 | €11,030 | €0 | -€11,030 | -100.0% |
| Remuneration, social security and pensions | 62 | €172,946 | €183,802 | +€10,855 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,804 | €46,762 | -€42 | -0.1% |
| Other operating charges | 640/8 | €2,559 | €3,779 | +€1,220 | +47.7% |
| Gross operating margin | 9900 | €305,513 | €241,862 | -€63,651 | -20.8% |
| Operating profit (loss) | 9901 | €83,204 | €7,520 | -€75,684 | -91.0% |
| Financial income | 75/76B | €1,845 | €4,745 | +€2,900 | +157.2% |
| Recurring financial income | 75 | €1,845 | €4,745 | +€2,900 | +157.2% |
| Financial charges | 65/66B | €6,914 | €8,513 | +€1,599 | +23.1% |
| Recurring financial charges | 65 | €6,914 | €8,513 | +€1,599 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €78,135 | €3,752 | -€74,383 | -95.2% |
| Income taxes | 67/77 | €20,986 | €2,018 | -€18,968 | -90.4% |
| Profit (loss) for the period | 9904 | €57,149 | €1,734 | -€55,416 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,149 | €1,734 | -€55,416 | -97.0% |
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 9 October 2026 via checked.be.