PremiumStock: 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.
PremiumStock
Largest movements
- Cash +€88,445
up €88,445 (+109%), from €81,217 to €169,661
mainly Short-term financial debts (+€140,000) and Net result for the year (+€120,642)
- Stocks and contracts -€17,487
down €17,487 (-5.5%), from €315,600 to €298,114
- Receivables within one year +€11,334
up €11,334 (+16.4%), from €69,022 to €80,356
of which Other amounts receivable: +€46,865
- Short-term financial debts +€140,000
up €140,000 (+350%), from €40,000 to €180,000
- Other debts -€80,000
down €80,000 (-57.1%), from €140,000 to €60,000
- Reserves +€60,642
up €60,642 (+57.2%), from €105,939 to €166,581
of which Distributable reserves: +€60,642
- Tax, wage and social debts -€32,398
down €32,398 (-79.0%), from €41,018 to €8,620
- Trade debts -€12,366
down €12,366 (-25.3%), from €48,928 to €36,561
- Gross operating margin +€46,754
up €46,754 (+35.4%), from €131,957 to €178,711
- Taxes +€13,229
up €13,229 (+47.8%), from €27,695 to €40,925
- Financial charges -€5,196
down €5,196 (-24.2%), from €21,487 to €16,291
- Financial income -€2,186
down €2,186 (-17.8%), from €12,247 to €10,061
- Other operating charges -€2,083
down €2,083 (-21.5%), from €9,704 to €7,622
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 | €479,029 | €558,027 | +€78,998 | +16.5% |
| Fixed assets | 21/28 | €13,190 | €9,897 | -€3,294 | -25.0% |
| Tangible fixed assets | 22/27 | €13,190 | €9,897 | -€3,294 | -25.0% |
| Plant, machinery and equipment | 23 | €9,741 | €6,997 | -€2,744 | -28.2% |
| Other tangible fixed assets | 26 | €3,449 | €2,900 | -€549 | -15.9% |
| Current assets | 29/58 | €465,839 | €548,131 | +€82,292 | +17.7% |
| Stocks and contracts in progress | 3 | €315,600 | €298,114 | -€17,487 | -5.5% |
| Stocks | 30/36 | €315,600 | €298,114 | -€17,487 | -5.5% |
| Amounts receivable within one year | 40/41 | €69,022 | €80,356 | +€11,334 | +16.4% |
| Trade receivables | 40 | €40,048 | €4,517 | -€35,531 | -88.7% |
| Other amounts receivable | 41 | €28,974 | €75,838 | +€46,865 | +162% |
| Cash at bank and in hand | 54/58 | €81,217 | €169,661 | +€88,445 | +109% |
| Total equity and liabilities | 10/49 | €479,029 | €558,027 | +€78,998 | +16.5% |
| Equity | 10/15 | €205,939 | €266,581 | +€60,642 | +29.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €105,939 | €166,581 | +€60,642 | +57.2% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €95,939 | €156,581 | +€60,642 | +63.2% |
| Amounts payable | 17/49 | €273,090 | €291,446 | +€18,356 | +6.7% |
| Amounts payable within one year | 42/48 | €269,946 | €291,232 | +€21,286 | +7.9% |
| Financial debts | 43 | €40,000 | €180,000 | +€140,000 | +350% |
| Credit institutions | 430/8 | €40,000 | €180,000 | +€140,000 | +350% |
| Trade debts | 44 | €48,928 | €36,561 | -€12,366 | -25.3% |
| Suppliers | 440/4 | €48,928 | €36,561 | -€12,366 | -25.3% |
| Advances received on contracts in progress | 46 | - | €6,050 | +€6,050 | |
| Taxes, remuneration and social security | 45 | €41,018 | €8,620 | -€32,398 | -79.0% |
| Taxes | 450/3 | €41,018 | €8,620 | -€32,398 | -79.0% |
| Other amounts payable | 47/48 | €140,000 | €60,000 | -€80,000 | -57.1% |
| Accrued charges and deferred income | 492/3 | €3,144 | €215 | -€2,929 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,944 | €3,294 | -€651 | -16.5% |
| Other operating charges | 640/8 | €9,704 | €7,622 | -€2,083 | -21.5% |
| Gross operating margin | 9900 | €131,957 | €178,711 | +€46,754 | +35.4% |
| Operating profit (loss) | 9901 | €118,309 | €167,796 | +€49,488 | +41.8% |
| Financial income | 75/76B | €12,247 | €10,061 | -€2,186 | -17.8% |
| Recurring financial income | 75 | €12,247 | €10,061 | -€2,186 | -17.8% |
| Financial charges | 65/66B | €21,487 | €16,291 | -€5,196 | -24.2% |
| Recurring financial charges | 65 | €21,487 | €16,291 | -€5,196 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €109,069 | €161,567 | +€52,498 | +48.1% |
| Income taxes | 67/77 | €27,695 | €40,925 | +€13,229 | +47.8% |
| Profit (loss) for the period | 9904 | €81,374 | €120,642 | +€39,268 | +48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,374 | €120,642 | +€39,268 | +48.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.