BeBoost: 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.
BeBoost
Largest movements
- Cash -€23,121
down €23,121 (-15.9%), from €145,134 to €122,013
mainly Contributions, distributions and other (-€63,787) and Tax, wage and social debts (-€18,326)
- Receivables within one year -€21,841
down €21,841 (-36.6%), from €59,680 to €37,840
of which Trade receivables: -€25,519
- Tangible fixed assets +€7,209
up €7,209 (+140.4%), from €5,135 to €12,343
of which Furniture and vehicles: +€5,544
- Tax, wage and social debts -€18,326
down €18,326 (-43.8%), from €41,814 to €23,488
of which Taxes: -€18,471
- Other debts -€12,253
down €12,253 (-15.7%), from €78,086 to €65,833
- Trade debts -€5,647
down €5,647 (-92.8%), from €6,088 to €440
- Gross operating margin -€24,925
down €24,925 (-22.5%), from €110,908 to €85,982
- Taxes -€10,518
down €10,518 (-35.6%), from €29,541 to €19,023
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 | €211,635 | €175,409 | -€36,226 | -17.1% |
| Fixed assets | 21/28 | €5,135 | €12,343 | +€7,209 | +140.4% |
| Tangible fixed assets | 22/27 | €5,135 | €12,343 | +€7,209 | +140.4% |
| Furniture and vehicles | 24 | €487 | €6,031 | +€5,544 | +1138.4% |
| Other tangible fixed assets | 26 | €4,648 | €6,312 | +€1,665 | +35.8% |
| Current assets | 29/58 | €206,500 | €163,066 | -€43,435 | -21.0% |
| Amounts receivable within one year | 40/41 | €59,680 | €37,840 | -€21,841 | -36.6% |
| Trade receivables | 40 | €59,524 | €34,006 | -€25,519 | -42.9% |
| Other amounts receivable | 41 | €156 | €3,834 | +€3,678 | +2361.8% |
| Cash at bank and in hand | 54/58 | €145,134 | €122,013 | -€23,121 | -15.9% |
| Deferred charges and accrued income | 490/1 | €1,686 | €3,213 | +€1,527 | +90.6% |
| Total equity and liabilities | 10/49 | €211,635 | €175,409 | -€36,226 | -17.1% |
| Equity | 10/15 | €85,647 | €85,647 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €82,647 | €82,647 | = | 0.0% |
| Distributable reserves | 133 | €82,647 | €82,647 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €125,988 | €89,762 | -€36,226 | -28.8% |
| Amounts payable within one year | 42/48 | €125,988 | €89,762 | -€36,226 | -28.8% |
| Trade debts | 44 | €6,088 | €440 | -€5,647 | -92.8% |
| Suppliers | 440/4 | €6,088 | €440 | -€5,647 | -92.8% |
| Taxes, remuneration and social security | 45 | €41,814 | €23,488 | -€18,326 | -43.8% |
| Taxes | 450/3 | €37,712 | €19,240 | -€18,471 | -49.0% |
| Remuneration and social security | 454/9 | €4,102 | €4,248 | +€146 | +3.5% |
| Other amounts payable | 47/48 | €78,086 | €65,833 | -€12,253 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,948 | €2,455 | +€507 | +26.0% |
| Other operating charges | 640/8 | €941 | €500 | -€441 | -46.8% |
| Gross operating margin | 9900 | €110,908 | €85,982 | -€24,925 | -22.5% |
| Operating profit (loss) | 9901 | €108,019 | €83,027 | -€24,992 | -23.1% |
| Financial income | 75/76B | €4 | €0 | -€4 | -90.1% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -90.1% |
| Financial charges | 65/66B | €395 | €217 | -€178 | -45.0% |
| Recurring financial charges | 65 | €395 | €217 | -€178 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €107,628 | €82,810 | -€24,818 | -23.1% |
| Income taxes | 67/77 | €29,541 | €19,023 | -€10,518 | -35.6% |
| Profit (loss) for the period | 9904 | €78,086 | €63,787 | -€14,300 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78,086 | €63,787 | -€14,300 | -18.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.