PREMTECH: 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.
PREMTECH
Largest movements
- Receivables within one year +€61,924
up €61,924 (+503.0%), from €12,312 to €74,236
of which Trade receivables: +€61,924
- Cash +€23,038
up €23,038 (+39.7%), from €57,994 to €81,032
mainly Net result for the year (+€37,641) and Trade debts (+€25,808)
- Profit (loss) carried forward +€37,641
up €37,641, from -€27,433 to €10,208
- Trade debts +€25,808
up €25,808 (+516.0%), from €5,002 to €30,810
- Tax, wage and social debts +€21,075
up €21,075 (+172.6%), from €12,208 to €33,283
of which Taxes: +€13,951
- Gross operating margin +€103,730
up €103,730 (+180.2%), from €57,573 to €161,304
- Staff costs +€56,145
up €56,145 (+110.1%), from €50,987 to €107,132
- Taxes +€11,660
new in 2025: €11,660
- Other operating charges +€3,659
up €3,659 (+975.2%), from €375 to €4,034
- Financial charges -€2,974
down €2,974 (-93.5%), from €3,181 to €207
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 | €73,598 | €157,302 | +€83,704 | +113.7% |
| Fixed assets | 21/28 | €2,705 | €2,033 | -€672 | -24.9% |
| Tangible fixed assets | 22/27 | €1,505 | €833 | -€672 | -44.7% |
| Furniture and vehicles | 24 | €1,505 | €833 | -€672 | -44.7% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €70,892 | €155,269 | +€84,376 | +119.0% |
| Amounts receivable within one year | 40/41 | €12,312 | €74,236 | +€61,924 | +503.0% |
| Trade receivables | 40 | €4,418 | €66,342 | +€61,924 | +1401.7% |
| Other amounts receivable | 41 | €7,894 | €7,894 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,994 | €81,032 | +€23,038 | +39.7% |
| Deferred charges and accrued income | 490/1 | €586 | - | -€586 | |
| Total equity and liabilities | 10/49 | €73,598 | €157,302 | +€83,704 | +113.7% |
| Equity | 10/15 | -€24,933 | €12,708 | +€37,641 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,433 | €10,208 | +€37,641 | |
| Amounts payable | 17/49 | €98,531 | €144,594 | +€46,063 | +46.7% |
| Amounts payable within one year | 42/48 | €98,531 | €144,594 | +€46,063 | +46.7% |
| Trade debts | 44 | €5,002 | €30,810 | +€25,808 | +516.0% |
| Suppliers | 440/4 | €5,002 | €30,810 | +€25,808 | +516.0% |
| Advances received on contracts in progress | 46 | €1,321 | €713 | -€607 | -46.0% |
| Taxes, remuneration and social security | 45 | €12,208 | €33,283 | +€21,075 | +172.6% |
| Taxes | 450/3 | €2,525 | €16,476 | +€13,951 | +552.6% |
| Remuneration and social security | 454/9 | €9,683 | €16,807 | +€7,124 | +73.6% |
| Other amounts payable | 47/48 | €80,000 | €79,787 | -€213 | -0.3% |
| Remuneration, social security and pensions | 62 | €50,987 | €107,132 | +€56,145 | +110.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €672 | +€259 | +62.8% |
| Other operating charges | 640/8 | €375 | €4,034 | +€3,659 | +975.2% |
| Gross operating margin | 9900 | €57,573 | €161,304 | +€103,730 | +180.2% |
| Operating profit (loss) | 9901 | €5,798 | €49,465 | +€43,667 | +753.1% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €3,181 | €207 | -€2,974 | -93.5% |
| Recurring financial charges | 65 | €3,181 | €207 | -€2,974 | -93.5% |
| Profit (loss) for the period before taxes | 9903 | €2,617 | €49,301 | +€46,684 | +1783.7% |
| Income taxes | 67/77 | - | €11,660 | +€11,660 | |
| Profit (loss) for the period | 9904 | €2,617 | €37,641 | +€35,024 | +1338.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,617 | €37,641 | +€35,024 | +1338.2% |
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 8 October 2026 via checked.be.