PREMS: 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.
PREMS
Largest movements
- Receivables within one year +€2.4m
up €2.4m (+117%), from €2.1m to €4.5m
of which Other amounts receivable: +€2.4m
- Debts after one year +€1.3m
new in 2025: €1.3m
- Trade debts +€494,036
up €494,036 (+777%), from €63,616 to €557,652
- Profit (loss) carried forward +€458,814
up €458,814 (+24.3%), from €1.9m to €2.3m
- Current portion of long-term debt +€250,903
new in 2025: €250,903
- Other debts -€107,524
down €107,524 (-100%), from €107,524 to €0
- Turnover -€2.3m
down €2.3m (-67.1%), from €3.4m to €1.1m
- Taxes -€488,633
down €488,633 (-76.3%), from €640,177 to €151,544
- Goods and materials -€269,820
down €269,820 (-67.3%), from €400,855 to €131,035
- Services and other goods -€132,917
down €132,917 (-43.1%), from €308,735 to €175,818
- Staff costs +€77,566
up €77,566 (+60.8%), from €127,655 to €205,221
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,091,436 | €4,513,977 | +€2.4m | +116% |
| Fixed assets | 21/28 | €14,433 | €11,434 | -€2,999 | -20.8% |
| Tangible fixed assets | 22/27 | €14,433 | €11,434 | -€2,999 | -20.8% |
| Plant, machinery and equipment | 23 | €14,433 | €11,434 | -€2,999 | -20.8% |
| Current assets | 29/58 | €2,077,003 | €4,502,543 | +€2.4m | +117% |
| Amounts receivable within one year | 40/41 | €2,055,664 | €4,466,730 | +€2.4m | +117% |
| Trade receivables | 40 | - | €12,872 | +€12,872 | |
| Other amounts receivable | 41 | €2,055,664 | €4,453,858 | +€2.4m | +117% |
| Deferred charges and accrued income | 490/1 | €21,339 | €35,813 | +€14,474 | +67.8% |
| Total equity and liabilities | 10/49 | €2,091,436 | €4,513,977 | +€2.4m | +116% |
| Equity | 10/15 | €1,892,247 | €2,351,061 | +€458,814 | +24.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,890,747 | €2,349,561 | +€458,814 | +24.3% |
| Amounts payable | 17/49 | €199,189 | €2,162,916 | +€2.0m | +986% |
| Amounts payable after more than one year | 17 | - | €1,317,238 | +€1.3m | |
| Financial debts | 170/4 | - | €1,317,238 | +€1.3m | |
| Credit institutions | 173 | - | €1,317,238 | +€1.3m | |
| Amounts payable within one year | 42/48 | €199,189 | €845,678 | +€646,489 | +325% |
| Current portion of amounts payable after more than one year | 42 | - | €250,903 | +€250,903 | |
| Trade debts | 44 | €63,616 | €557,652 | +€494,036 | +777% |
| Suppliers | 440/4 | €63,616 | €557,652 | +€494,036 | +777% |
| Taxes, remuneration and social security | 45 | €28,049 | €37,123 | +€9,074 | +32.4% |
| Taxes | 450/3 | €2,747 | €2,471 | -€276 | -10.0% |
| Remuneration and social security | 454/9 | €25,302 | €34,652 | +€9,350 | +37.0% |
| Other amounts payable | 47/48 | €107,524 | €0 | -€107,524 | -100% |
| Operating income | 70/76A | €3,357,619 | €1,113,545 | -€2.2m | -66.8% |
| Turnover | 70 | €3,357,619 | €1,105,445 | -€2.3m | -67.1% |
| Other operating income | 74 | - | €8,100 | +€8,100 | |
| Operating charges | 60/66A | €837,806 | €515,073 | -€322,733 | -38.5% |
| Goods for resale, raw materials and consumables | 60 | €400,855 | €131,035 | -€269,820 | -67.3% |
| Purchases | 600/8 | €400,855 | €131,035 | -€269,820 | -67.3% |
| Services and other goods | 61 | €308,735 | €175,818 | -€132,917 | -43.1% |
| Remuneration, social security and pensions | 62 | €127,655 | €205,221 | +€77,566 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €561 | €2,999 | +€2,438 | +435% |
| Operating profit (loss) | 9901 | €2,519,813 | €598,472 | -€1.9m | -76.2% |
| Financial income | 75/76B | €11,825 | €30,007 | +€18,182 | +154% |
| Recurring financial income | 75 | €11,825 | €30,007 | +€18,182 | +154% |
| Income from current assets | 751 | €11,825 | €30,007 | +€18,182 | +154% |
| Financial charges | 65/66B | €714 | €18,121 | +€17,407 | +2,438% |
| Recurring financial charges | 65 | €714 | €18,121 | +€17,407 | +2,438% |
| Debt charges | 650 | €0 | €17,713 | +€17,713 | |
| Other financial charges | 652/9 | €714 | €408 | -€306 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €2,530,924 | €610,358 | -€1.9m | -75.9% |
| Income taxes | 67/77 | €640,177 | €151,544 | -€488,633 | -76.3% |
| Taxes | 670/3 | €640,177 | €151,544 | -€488,633 | -76.3% |
| Profit (loss) for the period | 9904 | €1,890,747 | €458,814 | -€1.4m | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,890,747 | €458,814 | -€1.4m | -75.7% |
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 18 October 2026 via checked.be.