PREMIUM TRADE: what changed
What changed
PREMIUM TRADE
NACE 47.511, Retail trade
filed annual accounts (NBB)
Net result for the year
€4,836
2024 · €10,555-€5,719
Equity
€416,269
2024 · €411,432+€4,836
Cash
€38,132
2024 · €99,975-€61,843
Balance sheet total
€479,202
2024 · €495,027-€15,824
Largest movements
Assets
- Cash -€61,843
down €61,843 (-61.9%), from €99,975 to €38,132
mainly Receivables within one year (-€59,581) and Stocks and contracts (-€25,175)
- Receivables within one year +€59,581
up €59,581 (+32.7%), from €182,210 to €241,792
of which Other amounts receivable: +€47,828
- Tangible fixed assets -€39,458
down €39,458 (-50.5%), from €78,174 to €38,716
of which Furniture and vehicles: -€35,091
- Stocks and contracts +€25,175
up €25,175 (+36.6%), from €68,767 to €93,942
Equity and liabilities
- Debts after one year -€21,238
down €21,238 (-46.3%), from €45,826 to €24,588
Income statement
- Gross operating margin -€12,324
down €12,324 (-29.7%), from €41,531 to €29,207
- Taxes -€3,462
down €3,462 (-41.1%), from €8,423 to €4,960
- Depreciation -€2,889
down €2,889 (-16.9%), from €17,051 to €14,162
- Other operating charges -€2,626
down €2,626 (-67.0%), from €3,922 to €1,296
- Financial income +€986
up €986 (+116%), from €854 to €1,840
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€10,555
Gross operating margin
-€12,324
Depreciation
+€2,889
Other operating charges
+€2,626
Other operating items
-€3,036
Financial income
+€986
Financial charges
-€324
Taxes
+€3,462
Result 2025
€4,836
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€66,467
Investment
+€25,297
Financing
-€20,672
Cash 2024
€99,975
From operations (derived)
-€66,467
Net result for the year
+€4,836
Depreciation
+€14,162
Stocks and contracts
-€25,175
Receivables within one year
-€59,581
Deferred charges and accrued income
-€721
Trade debts
+€424
Tax, wage and social debts
-€2,136
Accrued charges and deferred income
+€1,724
Investment (derived)
+€25,297
Investment in fixed assets (net)
+€25,297
Financing
-€20,672
Debts after one year
-€21,238
Current portion of long-term debt
+€565
Cash 2025
€38,132
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €495,027 | €479,202 | -€15,824 | -3.2% |
| Fixed assets | 21/28 | €144,074 | €104,616 | -€39,458 | -27.4% |
| Tangible fixed assets | 22/27 | €78,174 | €38,716 | -€39,458 | -50.5% |
| Plant, machinery and equipment | 23 | €17,328 | €12,961 | -€4,367 | -25.2% |
| Furniture and vehicles | 24 | €57,081 | €21,990 | -€35,091 | -61.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,765 | €3,765 | = | 0.0% |
| Financial fixed assets | 28 | €65,900 | €65,900 | = | 0.0% |
| Current assets | 29/58 | €350,952 | €374,586 | +€23,634 | +6.7% |
| Stocks and contracts in progress | 3 | €68,767 | €93,942 | +€25,175 | +36.6% |
| Stocks | 30/36 | €68,767 | €93,942 | +€25,175 | +36.6% |
| Amounts receivable within one year | 40/41 | €182,210 | €241,792 | +€59,581 | +32.7% |
| Trade receivables | 40 | €23,828 | €35,581 | +€11,753 | +49.3% |
| Other amounts receivable | 41 | €158,382 | €206,210 | +€47,828 | +30.2% |
| Cash at bank and in hand | 54/58 | €99,975 | €38,132 | -€61,843 | -61.9% |
| Deferred charges and accrued income | 490/1 | €0 | €721 | +€721 | |
| Total equity and liabilities | 10/49 | €495,027 | €479,202 | -€15,824 | -3.2% |
| Equity | 10/15 | €411,432 | €416,269 | +€4,836 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €392,832 | €397,669 | +€4,836 | +1.2% |
| Distributable reserves | 133 | €392,832 | €397,669 | +€4,836 | +1.2% |
| Amounts payable | 17/49 | €83,594 | €62,934 | -€20,660 | -24.7% |
| Amounts payable after more than one year | 17 | €45,826 | €24,588 | -€21,238 | -46.3% |
| Financial debts | 170/4 | €45,826 | €24,588 | -€21,238 | -46.3% |
| Amounts payable within one year | 42/48 | €37,720 | €36,573 | -€1,147 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €20,672 | €21,238 | +€565 | +2.7% |
| Trade debts | 44 | €1,063 | €1,487 | +€424 | +39.9% |
| Suppliers | 440/4 | €1,063 | €1,487 | +€424 | +39.9% |
| Taxes, remuneration and social security | 45 | €14,779 | €12,642 | -€2,136 | -14.5% |
| Taxes | 450/3 | €14,779 | €12,642 | -€2,136 | -14.5% |
| Other amounts payable | 47/48 | €1,206 | €1,206 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €48 | €1,773 | +€1,724 | +3,563% |
| Non-recurring operating income | 76A | €3,809 | €0 | -€3,809 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,051 | €14,162 | -€2,889 | -16.9% |
| Other operating charges | 640/8 | €3,922 | €1,296 | -€2,626 | -67.0% |
| Non-recurring operating charges | 66A | - | €3,036 | +€3,036 | |
| Gross operating margin | 9900 | €41,531 | €29,207 | -€12,324 | -29.7% |
| Operating profit (loss) | 9901 | €20,558 | €10,714 | -€9,844 | -47.9% |
| Financial income | 75/76B | €854 | €1,840 | +€986 | +116% |
| Recurring financial income | 75 | €854 | €1,840 | +€986 | +116% |
| Financial charges | 65/66B | €2,433 | €2,757 | +€324 | +13.3% |
| Recurring financial charges | 65 | €2,433 | €2,757 | +€324 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €18,978 | €9,796 | -€9,182 | -48.4% |
| Income taxes | 67/77 | €8,423 | €4,960 | -€3,462 | -41.1% |
| Profit (loss) for the period | 9904 | €10,555 | €4,836 | -€5,719 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,555 | €4,836 | -€5,719 | -54.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.