BOOOST: 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.
BOOOST
Largest movements
- Tangible fixed assets -€52,451
down €52,451 (-14.0%), from €374,277 to €321,826
of which Leasing and similar rights: -€31,751
- Debts after one year -€35,586
down €35,586 (-14.5%), from €245,948 to €210,361
- Advances received -€33,266
down €33,266 (-47.4%), from €70,167 to €36,902
- Short-term financial debts +€23,876
new in 2025: €23,876
- Tax, wage and social debts -€12,588
down €12,588 (-44.5%), from €28,261 to €15,673
of which Taxes: -€13,588
- Turnover +€189,148
new in 2025: €189,148
- Purchases and services +€106,519
new in 2025: €106,519
- Depreciation +€22,948
up €22,948 (+72.8%), from €31,503 to €54,451
- Financial charges -€7,511
down €7,511 (-70.3%), from €10,683 to €3,172
- Gross operating margin +€5,452
up €5,452 (+6.8%), from €80,281 to €85,733
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 | €431,235 | €376,625 | -€54,610 | -12.7% |
| Formation expenses | 20 | €400 | - | -€400 | |
| Fixed assets | 21/28 | €374,277 | €321,826 | -€52,451 | -14.0% |
| Tangible fixed assets | 22/27 | €374,277 | €321,826 | -€52,451 | -14.0% |
| Land and buildings | 22 | €1,667 | €833 | -€833 | -50.0% |
| Plant, machinery and equipment | 23 | €800 | €99 | -€701 | -87.7% |
| Furniture and vehicles | 24 | €62,239 | €43,074 | -€19,165 | -30.8% |
| Leasing and similar rights | 25 | €309,571 | €277,820 | -€31,751 | -10.3% |
| Current assets | 29/58 | €56,558 | €54,799 | -€1,759 | -3.1% |
| Stocks and contracts in progress | 3 | €45,000 | €45,000 | = | 0.0% |
| Stocks | 30/36 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,952 | €9,799 | -€1,153 | -10.5% |
| Trade receivables | 40 | €9,671 | €4,486 | -€5,185 | -53.6% |
| Other amounts receivable | 41 | €1,280 | €5,313 | +€4,032 | +314.9% |
| Cash at bank and in hand | 54/58 | €416 | - | -€416 | |
| Deferred charges and accrued income | 490/1 | €191 | - | -€191 | |
| Total equity and liabilities | 10/49 | €431,235 | €376,625 | -€54,610 | -12.7% |
| Equity | 10/15 | €45,748 | €46,681 | +€933 | +2.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,748 | €44,681 | +€933 | +2.1% |
| Amounts payable | 17/49 | €385,487 | €329,945 | -€55,543 | -14.4% |
| Amounts payable after more than one year | 17 | €245,948 | €210,361 | -€35,586 | -14.5% |
| Financial debts | 170/4 | €245,948 | €210,361 | -€35,586 | -14.5% |
| Amounts payable within one year | 42/48 | €139,540 | €119,584 | -€19,956 | -14.3% |
| Financial debts | 43 | - | €23,876 | +€23,876 | |
| Credit institutions | 430/8 | - | €23,876 | +€23,876 | |
| Trade debts | 44 | €8,134 | €11,408 | +€3,274 | +40.3% |
| Suppliers | 440/4 | €8,134 | €11,408 | +€3,274 | +40.3% |
| Advances received on contracts in progress | 46 | €70,167 | €36,902 | -€33,266 | -47.4% |
| Taxes, remuneration and social security | 45 | €28,261 | €15,673 | -€12,588 | -44.5% |
| Taxes | 450/3 | €19,915 | €6,327 | -€13,588 | -68.2% |
| Remuneration and social security | 454/9 | €8,345 | €9,345 | +€1,000 | +12.0% |
| Other amounts payable | 47/48 | €32,978 | €31,725 | -€1,253 | -3.8% |
| Turnover | 70 | - | €189,148 | +€189,148 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €106,519 | +€106,519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,503 | €54,451 | +€22,948 | +72.8% |
| Other operating charges | 640/8 | €309 | €5,584 | +€5,275 | +1708.5% |
| Gross operating margin | 9900 | €80,281 | €85,733 | +€5,452 | +6.8% |
| Operating profit (loss) | 9901 | €48,469 | €25,698 | -€22,771 | -47.0% |
| Financial income | 75/76B | €10,065 | €8,153 | -€1,912 | -19.0% |
| Recurring financial income | 75 | €10,065 | €8,153 | -€1,912 | -19.0% |
| Non-recurring financial income | 76B | €10,065 | €8,153 | -€1,912 | -19.0% |
| Financial charges | 65/66B | €10,683 | €3,172 | -€7,511 | -70.3% |
| Recurring financial charges | 65 | €10,683 | €3,172 | -€7,511 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €47,851 | €30,679 | -€17,172 | -35.9% |
| Income taxes | 67/77 | €6,181 | €4,746 | -€1,434 | -23.2% |
| Profit (loss) for the period | 9904 | €41,670 | €25,933 | -€15,738 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,670 | €25,933 | -€15,738 | -37.8% |
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 6 October 2026 via checked.be.