2Boost: 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.
2Boost
Largest movements
- Tangible fixed assets +€94,490
up €94,490 (+142%), from €66,454 to €160,943
of which Plant, machinery and equipment: +€104,802
- Stocks and contracts +€10,524
up €10,524 (+40.6%), from €25,925 to €36,450
- Cash +€9,108
up €9,108 (+15.5%), from €58,870 to €67,978
mainly Debts after one year (+€75,769) and Depreciation (+€47,056)
- Receivables within one year +€7,653
up €7,653 (+13.0%), from €58,691 to €66,344
of which Trade receivables: +€4,972
- Debts after one year +€75,769
up €75,769 (+258%), from €29,394 to €105,163
- Reserves +€16,773
up €16,773 (+47.1%), from €35,594 to €52,367
- Current portion of long-term debt +€14,627
up €14,627 (+53.7%), from €27,219 to €41,846
- Trade debts +€11,890
up €11,890 (+31.9%), from €37,221 to €49,111
- Tax, wage and social debts +€7,624
up €7,624 (+41.6%), from €18,309 to €25,933
of which Taxes: +€10,220
- Gross operating margin +€28,553
up €28,553 (+21.1%), from €135,636 to €164,189
- Staff costs +€26,133
up €26,133 (+40.4%), from €64,673 to €90,806
- Depreciation +€11,830
up €11,830 (+33.6%), from €35,226 to €47,056
- Financial income -€3,139
down €3,139 (-64.8%), from €4,844 to €1,706
- Financial charges +€1,775
up €1,775 (+85.0%), from €2,089 to €3,864
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 | €219,518 | €339,377 | +€119,860 | +54.6% |
| Fixed assets | 21/28 | €71,836 | €164,420 | +€92,583 | +129% |
| Intangible fixed assets | 21 | €3,383 | €1,477 | -€1,906 | -56.4% |
| Tangible fixed assets | 22/27 | €66,454 | €160,943 | +€94,490 | +142% |
| Plant, machinery and equipment | 23 | €34,371 | €139,173 | +€104,802 | +305% |
| Leasing and similar rights | 25 | €23,240 | €14,243 | -€8,996 | -38.7% |
| Other tangible fixed assets | 26 | €8,843 | €7,527 | -€1,316 | -14.9% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €147,681 | €174,957 | +€27,276 | +18.5% |
| Stocks and contracts in progress | 3 | €25,925 | €36,450 | +€10,524 | +40.6% |
| Stocks | 30/36 | €25,925 | €36,450 | +€10,524 | +40.6% |
| Amounts receivable within one year | 40/41 | €58,691 | €66,344 | +€7,653 | +13.0% |
| Trade receivables | 40 | €54,838 | €59,810 | +€4,972 | +9.1% |
| Other amounts receivable | 41 | €3,853 | €6,534 | +€2,681 | +69.6% |
| Cash at bank and in hand | 54/58 | €58,870 | €67,978 | +€9,108 | +15.5% |
| Deferred charges and accrued income | 490/1 | €4,194 | €4,186 | -€8 | -0.2% |
| Total equity and liabilities | 10/49 | €219,518 | €339,377 | +€119,860 | +54.6% |
| Equity | 10/15 | €97,949 | €113,030 | +€15,082 | +15.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €35,594 | €52,367 | +€16,773 | +47.1% |
| Distributable reserves | 133 | €35,594 | €52,367 | +€16,773 | +47.1% |
| Profit (loss) carried forward | 14 | €38,364 | €38,371 | +€8 | 0.0% |
| Investment grants | 15 | €3,990 | €2,292 | -€1,699 | -42.6% |
| Amounts payable | 17/49 | €121,569 | €226,347 | +€104,778 | +86.2% |
| Amounts payable after more than one year | 17 | €29,394 | €105,163 | +€75,769 | +258% |
| Financial debts | 170/4 | €29,394 | €105,163 | +€75,769 | +258% |
| Amounts payable within one year | 42/48 | €92,175 | €121,183 | +€29,009 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €27,219 | €41,846 | +€14,627 | +53.7% |
| Trade debts | 44 | €37,221 | €49,111 | +€11,890 | +31.9% |
| Suppliers | 440/4 | €37,221 | €49,111 | +€11,890 | +31.9% |
| Taxes, remuneration and social security | 45 | €18,309 | €25,933 | +€7,624 | +41.6% |
| Taxes | 450/3 | €7,400 | €17,620 | +€10,220 | +138% |
| Remuneration and social security | 454/9 | €10,908 | €8,313 | -€2,596 | -23.8% |
| Other amounts payable | 47/48 | €9,426 | €4,294 | -€5,132 | -54.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €64,673 | €90,806 | +€26,133 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,226 | €47,056 | +€11,830 | +33.6% |
| Other operating charges | 640/8 | €1,721 | €2,842 | +€1,121 | +65.1% |
| Non-recurring operating charges | 66A | €25,000 | €0 | -€25,000 | -100% |
| Gross operating margin | 9900 | €135,636 | €164,189 | +€28,553 | +21.1% |
| Operating profit (loss) | 9901 | €9,016 | €23,485 | +€14,470 | +160% |
| Financial income | 75/76B | €4,844 | €1,706 | -€3,139 | -64.8% |
| Recurring financial income | 75 | €4,844 | €1,706 | -€3,139 | -64.8% |
| Financial charges | 65/66B | €2,089 | €3,864 | +€1,775 | +85.0% |
| Recurring financial charges | 65 | €2,089 | €3,864 | +€1,775 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | €11,771 | €21,327 | +€9,555 | +81.2% |
| Income taxes | 67/77 | €1,147 | €2,347 | +€1,200 | +105% |
| Profit (loss) for the period | 9904 | €10,624 | €18,980 | +€8,356 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,624 | €18,980 | +€8,356 | +78.6% |
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 19 October 2026 via checked.be.