Boiler media: 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.
Boiler media
Largest movements
- Cash +€58,494
up €58,494 (+227%), from €25,764 to €84,258
mainly Net result for the year (+€41,108) and Receivables within one year (+€22,948)
- Receivables within one year -€22,948
down €22,948 (-95.8%), from €23,948 to €1,000
- Tangible fixed assets -€13,077
down €13,077 (-23.1%), from €56,579 to €43,503
of which Furniture and vehicles: -€13,077
- Deferred charges and accrued income +€12,428
up €12,428 (+346%), from €3,590 to €16,018
- Reserves +€24,704
up €24,704 (+31.7%), from €77,910 to €102,614
of which Distributable reserves: +€24,704
- Trade debts +€12,486
up €12,486 (+817%), from €1,529 to €14,015
- Other debts -€3,156
down €3,156 (-14.3%), from €22,081 to €18,925
- Gross operating margin +€49,117
up €49,117 (+232%), from €21,198 to €70,315
- Taxes +€9,783
up €9,783 (+297%), from €3,290 to €13,073
- Depreciation +€808
up €808 (+5.5%), from €14,667 to €15,475
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 | €109,882 | €144,779 | +€34,898 | +31.8% |
| Fixed assets | 21/28 | €56,579 | €43,503 | -€13,077 | -23.1% |
| Tangible fixed assets | 22/27 | €56,579 | €43,503 | -€13,077 | -23.1% |
| Furniture and vehicles | 24 | €51,347 | €38,270 | -€13,077 | -25.5% |
| Other tangible fixed assets | 26 | €5,233 | €5,233 | = | 0.0% |
| Current assets | 29/58 | €53,302 | €101,277 | +€47,974 | +90.0% |
| Amounts receivable within one year | 40/41 | €23,948 | €1,000 | -€22,948 | -95.8% |
| Trade receivables | 40 | €23,948 | €1,000 | -€22,948 | -95.8% |
| Cash at bank and in hand | 54/58 | €25,764 | €84,258 | +€58,494 | +227% |
| Deferred charges and accrued income | 490/1 | €3,590 | €16,018 | +€12,428 | +346% |
| Total equity and liabilities | 10/49 | €109,882 | €144,779 | +€34,898 | +31.8% |
| Equity | 10/15 | €77,911 | €102,615 | +€24,704 | +31.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €77,910 | €102,614 | +€24,704 | +31.7% |
| Tax-exempt reserves | 132 | €290 | €290 | = | 0.0% |
| Distributable reserves | 133 | €77,620 | €102,324 | +€24,704 | +31.8% |
| Amounts payable | 17/49 | €31,970 | €42,164 | +€10,194 | +31.9% |
| Amounts payable within one year | 42/48 | €31,970 | €42,164 | +€10,194 | +31.9% |
| Trade debts | 44 | €1,529 | €14,015 | +€12,486 | +817% |
| Suppliers | 440/4 | €1,529 | €14,015 | +€12,486 | +817% |
| Taxes, remuneration and social security | 45 | €8,360 | €9,224 | +€864 | +10.3% |
| Taxes | 450/3 | €8,360 | €9,224 | +€864 | +10.3% |
| Other amounts payable | 47/48 | €22,081 | €18,925 | -€3,156 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,667 | €15,475 | +€808 | +5.5% |
| Other operating charges | 640/8 | €1,069 | €1,097 | +€28 | +2.6% |
| Gross operating margin | 9900 | €21,198 | €70,315 | +€49,117 | +232% |
| Operating profit (loss) | 9901 | €5,462 | €53,743 | +€48,281 | +884% |
| Financial income | 75/76B | €72 | €513 | +€441 | +614% |
| Recurring financial income | 75 | €72 | €513 | +€441 | +614% |
| Financial charges | 65/66B | €83 | €74 | -€8 | -10.0% |
| Recurring financial charges | 65 | €83 | €74 | -€8 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €5,451 | €54,181 | +€48,730 | +894% |
| Income taxes | 67/77 | €3,290 | €13,073 | +€9,783 | +297% |
| Profit (loss) for the period | 9904 | €2,161 | €41,108 | +€38,947 | +1,802% |
| Profit (loss) for the period to be appropriated | 9905 | €2,161 | €41,108 | +€38,947 | +1,802% |
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 31 October 2026 via checked.be.