Premium Technics: what changed
Two fiscal 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 Technics
Largest movements
- Receivables within one year +€387,783
up €387,783 (+69.2%), from €559,994 to €947,777
of which Trade receivables: +€336,988
- Cash +€69,922
up €69,922 (+46.8%), from €149,388 to €219,310
mainly Trade debts (+€406,598) and Short-term financial debts (+€100,000)
- Intangible fixed assets +€37,419
up €37,419 (+665.1%), from €5,626 to €43,045
- Tangible fixed assets -€22,084
down €22,084 (-25.0%), from €88,360 to €66,275
of which Furniture and vehicles: -€16,744
- Stocks and contracts +€19,469
up €19,469 (+6.1%), from €318,867 to €338,336
of which Contracts in progress: +€13,875
- Trade debts +€406,598
up €406,598 (+86.9%), from €467,928 to €874,526
- Short-term financial debts +€100,000
up €100,000 (+40.0%), from €250,000 to €350,000
- Other debts +€31,675
up €31,675 (+92751.3%), from €34 to €31,709
- Debts after one year -€28,067
down €28,067 (-56.4%), from €49,805 to €21,738
- Current portion of long-term debt -€16,320
down €16,320 (-36.8%), from €44,290 to €27,971
- Staff costs +€73,033
up €73,033 (+17.6%), from €415,120 to €488,153
- Gross operating margin -€36,504
down €36,504 (-6.0%), from €611,353 to €574,849
- Financial charges -€23,607
down €23,607 (-44.4%), from €53,140 to €29,533
- Taxes -€22,276
down €22,276 (-81.0%), from €27,512 to €5,236
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 | €1,137,607 | €1,626,701 | +€489,094 | +43.0% |
| Fixed assets | 21/28 | €93,986 | €109,321 | +€15,335 | +16.3% |
| Intangible fixed assets | 21 | €5,626 | €43,045 | +€37,419 | +665.1% |
| Tangible fixed assets | 22/27 | €88,360 | €66,275 | -€22,084 | -25.0% |
| Land and buildings | 22 | €9,334 | €7,476 | -€1,858 | -19.9% |
| Plant, machinery and equipment | 23 | €21,909 | €18,426 | -€3,482 | -15.9% |
| Furniture and vehicles | 24 | €57,117 | €40,373 | -€16,744 | -29.3% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €1,043,621 | €1,517,381 | +€473,759 | +45.4% |
| Stocks and contracts in progress | 3 | €318,867 | €338,336 | +€19,469 | +6.1% |
| Stocks | 30/36 | €176,406 | €182,000 | +€5,594 | +3.2% |
| Contracts in progress | 37 | €142,461 | €156,336 | +€13,875 | +9.7% |
| Amounts receivable within one year | 40/41 | €559,994 | €947,777 | +€387,783 | +69.2% |
| Trade receivables | 40 | €461,742 | €798,731 | +€336,988 | +73.0% |
| Other amounts receivable | 41 | €98,251 | €149,046 | +€50,795 | +51.7% |
| Cash at bank and in hand | 54/58 | €149,388 | €219,310 | +€69,922 | +46.8% |
| Deferred charges and accrued income | 490/1 | €15,373 | €11,959 | -€3,415 | -22.2% |
| Total equity and liabilities | 10/49 | €1,137,607 | €1,626,701 | +€489,094 | +43.0% |
| Equity | 10/15 | €264,961 | €266,129 | +€1,167 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €246,361 | €247,529 | +€1,167 | +0.5% |
| Tax-exempt reserves | 132 | €68,689 | €68,689 | = | 0.0% |
| Distributable reserves | 133 | €177,673 | €178,840 | +€1,167 | +0.7% |
| Amounts payable | 17/49 | €872,646 | €1,360,573 | +€487,927 | +55.9% |
| Amounts payable after more than one year | 17 | €49,805 | €21,738 | -€28,067 | -56.4% |
| Financial debts | 170/4 | €49,805 | €21,738 | -€28,067 | -56.4% |
| Amounts payable within one year | 42/48 | €818,421 | €1,335,388 | +€516,968 | +63.2% |
| Current portion of amounts payable after more than one year | 42 | €44,290 | €27,971 | -€16,320 | -36.8% |
| Financial debts | 43 | €250,000 | €350,000 | +€100,000 | +40.0% |
| Credit institutions | 430/8 | €250,000 | €350,000 | +€100,000 | +40.0% |
| Trade debts | 44 | €467,928 | €874,526 | +€406,598 | +86.9% |
| Suppliers | 440/4 | €467,928 | €874,526 | +€406,598 | +86.9% |
| Taxes, remuneration and social security | 45 | €56,169 | €51,183 | -€4,985 | -8.9% |
| Taxes | 450/3 | €16,014 | €10,050 | -€5,963 | -37.2% |
| Remuneration and social security | 454/9 | €40,155 | €41,133 | +€978 | +2.4% |
| Other amounts payable | 47/48 | €34 | €31,709 | +€31,675 | +92751.3% |
| Accrued charges and deferred income | 492/3 | €4,421 | €3,446 | -€974 | -22.0% |
| Non-recurring operating income | 76A | €257 | €0 | -€257 | -100.0% |
| Remuneration, social security and pensions | 62 | €415,120 | €488,153 | +€73,033 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,662 | €45,363 | -€2,299 | -4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,334 | €0 | -€1,334 | -100.0% |
| Other operating charges | 640/8 | €10,171 | €7,029 | -€3,143 | -30.9% |
| Gross operating margin | 9900 | €611,353 | €574,849 | -€36,504 | -6.0% |
| Operating profit (loss) | 9901 | €137,066 | €34,305 | -€102,761 | -75.0% |
| Financial income | 75/76B | €4,951 | €1,632 | -€3,319 | -67.0% |
| Recurring financial income | 75 | €4,951 | €1,632 | -€3,319 | -67.0% |
| Financial charges | 65/66B | €53,140 | €29,533 | -€23,607 | -44.4% |
| Recurring financial charges | 65 | €53,140 | €29,533 | -€23,607 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €88,876 | €6,403 | -€82,473 | -92.8% |
| Income taxes | 67/77 | €27,512 | €5,236 | -€22,276 | -81.0% |
| Profit (loss) for the period | 9904 | €61,364 | €1,167 | -€60,197 | -98.1% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €61,364 | €1,167 | -€60,197 | -98.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.