BBOOST: 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.
BBOOST
Largest movements
- Stocks and contracts +€193,146
up €193,146 (+134%), from €143,646 to €336,792
- Cash +€89,283
up €89,283 (+34.3%), from €260,112 to €349,395
mainly Advances received (+€150,757) and Trade debts (+€70,420)
- Receivables within one year +€32,715
up €32,715 (+52.6%), from €62,170 to €94,885
of which Trade receivables: +€58,865
- Tangible fixed assets -€19,854
down €19,854 (-15.4%), from €128,635 to €108,781
- Advances received +€150,757
up €150,757 (+487%), from €30,931 to €181,689
- Trade debts +€70,420
up €70,420 (+203%), from €34,694 to €105,114
- Tax, wage and social debts +€38,944
up €38,944 (+172%), from €22,578 to €61,522
of which Taxes: +€49,700
- Reserves +€34,966
up €34,966 (+8.5%), from €412,714 to €447,680
of which Distributable reserves: +€34,966
- Other debts +€13,553
up €13,553 (+26.4%), from €51,319 to €64,872
- Staff costs -€25,695
down €25,695 (-22.1%), from €116,429 to €90,734
- Gross operating margin -€5,733
down €5,733 (-2.9%), from €195,160 to €189,426
- Taxes -€2,310
down €2,310 (-15.2%), from €15,197 to €12,887
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 | €597,110 | €892,696 | +€295,586 | +49.5% |
| Fixed assets | 21/28 | €129,521 | €111,624 | -€17,897 | -13.8% |
| Intangible fixed assets | 21 | €885 | €2,843 | +€1,957 | +221% |
| Tangible fixed assets | 22/27 | €128,635 | €108,781 | -€19,854 | -15.4% |
| Plant, machinery and equipment | 23 | €7,010 | €4,454 | -€2,556 | -36.5% |
| Furniture and vehicles | 24 | €32,829 | €24,728 | -€8,101 | -24.7% |
| Other tangible fixed assets | 26 | €88,797 | €79,600 | -€9,197 | -10.4% |
| Current assets | 29/58 | €467,589 | €781,072 | +€313,482 | +67.0% |
| Stocks and contracts in progress | 3 | €143,646 | €336,792 | +€193,146 | +134% |
| Stocks | 30/36 | €143,646 | €336,792 | +€193,146 | +134% |
| Amounts receivable within one year | 40/41 | €62,170 | €94,885 | +€32,715 | +52.6% |
| Trade receivables | 40 | €33,864 | €92,729 | +€58,865 | +174% |
| Other amounts receivable | 41 | €28,306 | €2,156 | -€26,150 | -92.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €260,112 | €349,395 | +€89,283 | +34.3% |
| Deferred charges and accrued income | 490/1 | €1,661 | €0 | -€1,661 | -100% |
| Total equity and liabilities | 10/49 | €597,110 | €892,696 | +€295,586 | +49.5% |
| Equity | 10/15 | €431,314 | €466,280 | +€34,966 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €412,714 | €447,680 | +€34,966 | +8.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €412,714 | €447,680 | +€34,966 | +8.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €165,796 | €426,416 | +€260,620 | +157% |
| Amounts payable after more than one year | 17 | €13,220 | €0 | -€13,220 | -100% |
| Financial debts | 170/4 | €13,220 | €0 | -€13,220 | -100% |
| Amounts payable within one year | 42/48 | €152,577 | €426,416 | +€273,839 | +179% |
| Current portion of amounts payable after more than one year | 42 | €13,055 | €13,220 | +€165 | +1.3% |
| Trade debts | 44 | €34,694 | €105,114 | +€70,420 | +203% |
| Suppliers | 440/4 | €34,694 | €105,114 | +€70,420 | +203% |
| Advances received on contracts in progress | 46 | €30,931 | €181,689 | +€150,757 | +487% |
| Taxes, remuneration and social security | 45 | €22,578 | €61,522 | +€38,944 | +172% |
| Taxes | 450/3 | €84 | €49,784 | +€49,700 | +59,090% |
| Remuneration and social security | 454/9 | €22,494 | €11,738 | -€10,756 | -47.8% |
| Other amounts payable | 47/48 | €51,319 | €64,872 | +€13,553 | +26.4% |
| Remuneration, social security and pensions | 62 | €116,429 | €90,734 | -€25,695 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,741 | €24,897 | +€156 | +0.6% |
| Other operating charges | 640/8 | €3,603 | €4,076 | +€473 | +13.1% |
| Gross operating margin | 9900 | €195,160 | €189,426 | -€5,733 | -2.9% |
| Operating profit (loss) | 9901 | €50,387 | €69,720 | +€19,333 | +38.4% |
| Financial income | 75/76B | €10,131 | €9,762 | -€369 | -3.6% |
| Recurring financial income | 75 | €10,131 | €9,762 | -€369 | -3.6% |
| Financial charges | 65/66B | €3,148 | €1,629 | -€1,519 | -48.2% |
| Recurring financial charges | 65 | €3,148 | €1,629 | -€1,519 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €57,370 | €77,853 | +€20,482 | +35.7% |
| Income taxes | 67/77 | €15,197 | €12,887 | -€2,310 | -15.2% |
| Profit (loss) for the period | 9904 | €42,173 | €64,966 | +€22,793 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,173 | €64,966 | +€22,793 | +54.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.