PREMIUMDESK: 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.
PREMIUMDESK
Largest movements
- Receivables within one year +€15,372
up €15,372 (+1,542%), from €997 to €16,368
- Cash +€4,952
up €4,952 (+8.7%), from €56,867 to €61,820
mainly Net result for the year (+€24,357) and Other debts (+€4,333)
- Profit (loss) carried forward +€23,524
up €23,524 (+97.8%), from -€24,064 to -€541
- Contributions -€15,000
down €15,000 (-48.4%), from €30,987 to €15,987
- Other debts +€4,333
up €4,333, from €0 to €4,333
- Trade debts +€2,584
up €2,584 (+149%), from €1,737 to €4,321
- Accrued charges and deferred income +€2,250
new in 2026: €2,250
- Gross operating margin +€5,486
up €5,486 (+18.0%), from €30,505 to €35,991
- Depreciation -€2,433
down €2,433 (-81.1%), from €3,000 to €567
- Taxes +€1,668
up €1,668 (+19.8%), from €8,437 to €10,105
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,431 | €78,188 | +€19,757 | +33.8% |
| Fixed assets | 21/28 | €567 | €0 | -€567 | -100% |
| Tangible fixed assets | 22/27 | €567 | €0 | -€567 | -100% |
| Furniture and vehicles | 24 | €567 | €0 | -€567 | -100% |
| Current assets | 29/58 | €57,864 | €78,188 | +€20,324 | +35.1% |
| Amounts receivable within one year | 40/41 | €997 | €16,368 | +€15,372 | +1,542% |
| Trade receivables | 40 | €997 | €16,368 | +€15,372 | +1,542% |
| Cash at bank and in hand | 54/58 | €56,867 | €61,820 | +€4,952 | +8.7% |
| Total equity and liabilities | 10/49 | €58,431 | €78,188 | +€19,757 | +33.8% |
| Equity | 10/15 | €47,555 | €56,079 | +€8,524 | +17.9% |
| Contributions | 10/11 | €30,987 | €15,987 | -€15,000 | -48.4% |
| Reserves | 13 | €40,633 | €40,633 | = | 0.0% |
| Distributable reserves | 133 | €40,633 | €40,633 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,064 | -€541 | +€23,524 | +97.8% |
| Amounts payable | 17/49 | €10,876 | €22,109 | +€11,233 | +103% |
| Amounts payable within one year | 42/48 | €10,876 | €19,859 | +€8,983 | +82.6% |
| Trade debts | 44 | €1,737 | €4,321 | +€2,584 | +149% |
| Suppliers | 440/4 | €1,737 | €4,321 | +€2,584 | +149% |
| Taxes, remuneration and social security | 45 | €9,139 | €11,205 | +€2,066 | +22.6% |
| Taxes | 450/3 | €6,716 | €8,578 | +€1,862 | +27.7% |
| Remuneration and social security | 454/9 | €2,423 | €2,627 | +€204 | +8.4% |
| Other amounts payable | 47/48 | €0 | €4,333 | +€4,333 | |
| Accrued charges and deferred income | 492/3 | - | €2,250 | +€2,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €567 | -€2,433 | -81.1% |
| Other operating charges | 640/8 | €957 | €936 | -€21 | -2.2% |
| Gross operating margin | 9900 | €30,505 | €35,991 | +€5,486 | +18.0% |
| Operating profit (loss) | 9901 | €26,547 | €34,488 | +€7,941 | +29.9% |
| Financial income | 75/76B | €118 | €122 | +€4 | +3.1% |
| Recurring financial income | 75 | €118 | €122 | +€4 | +3.1% |
| Financial charges | 65/66B | €213 | €148 | -€65 | -30.4% |
| Recurring financial charges | 65 | €213 | €148 | -€65 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €26,452 | €34,461 | +€8,009 | +30.3% |
| Income taxes | 67/77 | €8,437 | €10,105 | +€1,668 | +19.8% |
| Profit (loss) for the period | 9904 | €18,016 | €24,357 | +€6,341 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,016 | €24,357 | +€6,341 | +35.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.