Boardplus: 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.
Boardplus
Largest movements
- Cash +€215,619
up €215,619 (+266.2%), from €80,994 to €296,613
mainly Current investments (+€125,000) and Net result for the year (+€108,328)
- Current investments -€125,000
no longer reported in 2025 (was €125,000)
- Tangible fixed assets -€28,432
down €28,432 (-27.9%), from €101,864 to €73,433
of which Furniture and vehicles: -€45,932
- Intangible fixed assets +€22,500
new in 2025: €22,500
- Profit (loss) carried forward +€108,328
up €108,328 (+59.7%), from €181,532 to €289,860
- Debts after one year -€21,297
no longer reported in 2025 (was €21,297)
- Tax, wage and social debts +€7,374
up €7,374 (+16.3%), from €45,242 to €52,616
- Current portion of long-term debt -€5,722
down €5,722 (-21.2%), from €27,019 to €21,297
- Purchases and services -€242,283
no longer reported in 2025 (was €242,283)
- Gross operating margin +€16,339
up €16,339 (+9.9%), from €165,217 to €181,555
- Other operating charges +€13,832
up €13,832 (+1185.0%), from €1,167 to €14,999
- Depreciation +€4,334
up €4,334 (+21.0%), from €20,613 to €24,947
- Taxes +€3,130
up €3,130 (+10.6%), from €29,551 to €32,681
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 | €332,409 | €418,845 | +€86,436 | +26.0% |
| Fixed assets | 21/28 | €101,864 | €95,933 | -€5,932 | -5.8% |
| Intangible fixed assets | 21 | - | €22,500 | +€22,500 | |
| Tangible fixed assets | 22/27 | €101,864 | €73,433 | -€28,432 | -27.9% |
| Furniture and vehicles | 24 | €101,864 | €55,933 | -€45,932 | -45.1% |
| Other tangible fixed assets | 26 | - | €17,500 | +€17,500 | |
| Current assets | 29/58 | €230,545 | €322,912 | +€92,367 | +40.1% |
| Amounts receivable within one year | 40/41 | €24,551 | €25,818 | +€1,268 | +5.2% |
| Trade receivables | 40 | €24,073 | €18,570 | -€5,503 | -22.9% |
| Other amounts receivable | 41 | €478 | €7,248 | +€6,771 | +1416.7% |
| Current investments | 50/53 | €125,000 | - | -€125,000 | |
| Cash at bank and in hand | 54/58 | €80,994 | €296,613 | +€215,619 | +266.2% |
| Deferred charges and accrued income | 490/1 | - | €481 | +€481 | |
| Total equity and liabilities | 10/49 | €332,409 | €418,845 | +€86,436 | +26.0% |
| Equity | 10/15 | €201,532 | €309,860 | +€108,328 | +53.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,532 | €289,860 | +€108,328 | +59.7% |
| Amounts payable | 17/49 | €130,877 | €108,985 | -€21,892 | -16.7% |
| Amounts payable after more than one year | 17 | €21,297 | - | -€21,297 | |
| Other amounts payable | 178/9 | €21,297 | - | -€21,297 | |
| Amounts payable within one year | 42/48 | €109,580 | €108,985 | -€595 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €27,019 | €21,297 | -€5,722 | -21.2% |
| Trade debts | 44 | €37,319 | €35,071 | -€2,247 | -6.0% |
| Suppliers | 440/4 | €37,319 | €35,071 | -€2,247 | -6.0% |
| Taxes, remuneration and social security | 45 | €45,242 | €52,616 | +€7,374 | +16.3% |
| Taxes | 450/3 | €45,242 | €52,616 | +€7,374 | +16.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €242,283 | - | -€242,283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,613 | €24,947 | +€4,334 | +21.0% |
| Other operating charges | 640/8 | €1,167 | €14,999 | +€13,832 | +1185.0% |
| Gross operating margin | 9900 | €165,217 | €181,555 | +€16,339 | +9.9% |
| Operating profit (loss) | 9901 | €143,437 | €141,610 | -€1,827 | -1.3% |
| Financial income | 75/76B | €35 | €2,316 | +€2,280 | +6487.8% |
| Recurring financial income | 75 | €35 | €2,316 | +€2,280 | +6487.8% |
| Financial charges | 65/66B | €4,012 | €2,916 | -€1,095 | -27.3% |
| Recurring financial charges | 65 | €4,012 | €2,916 | -€1,095 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €139,460 | €141,009 | +€1,549 | +1.1% |
| Income taxes | 67/77 | €29,551 | €32,681 | +€3,130 | +10.6% |
| Profit (loss) for the period | 9904 | €109,909 | €108,328 | -€1,581 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €109,909 | €108,328 | -€1,581 | -1.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.