BIZ BOOST: 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.
BIZ BOOST
Largest movements
- Cash +€66,637
up €66,637 (+181%), from €36,875 to €103,513
mainly Net result for the year (+€65,865) and Depreciation (+€35,846)
- Tangible fixed assets -€33,489
down €33,489 (-48.7%), from €68,789 to €35,300
- Receivables within one year +€8,323
up €8,323 (+15.1%), from €55,059 to €63,382
of which Other amounts receivable: +€13,769
- Reserves +€65,865
up €65,865 (+25.1%), from €262,457 to €328,322
- Accrued charges and deferred income -€24,508
down €24,508 (-29.0%), from €84,508 to €60,000
- Trade debts +€4,354
up €4,354, from €0 to €4,354
- Gross operating margin +€2,105
up €2,105 (+1.7%), from €125,680 to €127,785
- Taxes +€1,309
up €1,309 (+5.3%), from €24,736 to €26,045
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 | €361,473 | €404,699 | +€43,226 | +12.0% |
| Fixed assets | 21/28 | €68,789 | €35,300 | -€33,489 | -48.7% |
| Tangible fixed assets | 22/27 | €68,789 | €35,300 | -€33,489 | -48.7% |
| Furniture and vehicles | 24 | €68,789 | €35,300 | -€33,489 | -48.7% |
| Current assets | 29/58 | €292,684 | €369,399 | +€76,714 | +26.2% |
| Amounts receivable after more than one year | 29 | €200,750 | €200,750 | = | 0.0% |
| Other amounts receivable | 291 | €200,750 | €200,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,059 | €63,382 | +€8,323 | +15.1% |
| Trade receivables | 40 | €16,034 | €10,588 | -€5,447 | -34.0% |
| Other amounts receivable | 41 | €39,025 | €52,794 | +€13,769 | +35.3% |
| Cash at bank and in hand | 54/58 | €36,875 | €103,513 | +€66,637 | +181% |
| Deferred charges and accrued income | 490/1 | - | €1,754 | +€1,754 | |
| Total equity and liabilities | 10/49 | €361,473 | €404,699 | +€43,226 | +12.0% |
| Equity | 10/15 | €266,457 | €332,322 | +€65,865 | +24.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €262,457 | €328,322 | +€65,865 | +25.1% |
| Distributable reserves | 133 | €262,457 | €328,322 | +€65,865 | +25.1% |
| Amounts payable | 17/49 | €95,017 | €72,377 | -€22,640 | -23.8% |
| Amounts payable within one year | 42/48 | €10,509 | €12,377 | +€1,868 | +17.8% |
| Trade debts | 44 | €0 | €4,354 | +€4,354 | |
| Suppliers | 440/4 | €0 | €4,354 | +€4,354 | |
| Taxes, remuneration and social security | 45 | €10,509 | €8,024 | -€2,485 | -23.7% |
| Taxes | 450/3 | €10,509 | €8,024 | -€2,485 | -23.7% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €84,508 | €60,000 | -€24,508 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,784 | €35,846 | +€63 | +0.2% |
| Other operating charges | 640/8 | €162 | €98 | -€65 | -39.8% |
| Gross operating margin | 9900 | €125,680 | €127,785 | +€2,105 | +1.7% |
| Operating profit (loss) | 9901 | €89,734 | €91,841 | +€2,107 | +2.3% |
| Financial income | 75/76B | €210 | €135 | -€74 | -35.5% |
| Recurring financial income | 75 | €210 | €135 | -€74 | -35.5% |
| Financial charges | 65/66B | €71 | €66 | -€5 | -7.1% |
| Recurring financial charges | 65 | €71 | €66 | -€5 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €89,873 | €91,910 | +€2,038 | +2.3% |
| Income taxes | 67/77 | €24,736 | €26,045 | +€1,309 | +5.3% |
| Profit (loss) for the period | 9904 | €65,137 | €65,865 | +€728 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,137 | €65,865 | +€728 | +1.1% |
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 19 October 2026 via checked.be.