BOOOSTING: 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.
BOOOSTING
Largest movements
- Cash -€10,687
down €10,687 (-78.3%), from €13,642 to €2,955
mainly Net result for the year (-€5,362) and Other debts (-€2,645)
- Tangible fixed assets +€2,119
new in 2025: €2,119
- Deferred charges and accrued income +€913
up €913 (+79.2%), from €1,152 to €2,065
- Receivables within one year -€886
down €886 (-31.4%), from €2,822 to €1,936
- Profit (loss) carried forward -€5,362
down €5,362 (-37.2%), from -€14,427 to -€19,790
- Other debts -€2,645
down €2,645 (-9.9%), from €26,618 to €23,973
- Tax, wage and social debts -€994
down €994 (-89.3%), from €1,113 to €119
- Trade debts +€581
up €581 (+50.0%), from €1,162 to €1,743
- Gross operating margin +€14,871
up €14,871 (+83.1%), from -€17,892 to -€3,021
- Depreciation +€475
new in 2025: €475
- Staff costs -€415
down €415 (-25.0%), from €1,658 to €1,244
- Other operating charges -€190
down €190 (-27.3%), from €694 to €504
- Taxes -€185
no longer reported in 2025 (was €185)
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 | €17,616 | €9,075 | -€8,541 | -48.5% |
| Fixed assets | 21/28 | - | €2,119 | +€2,119 | |
| Tangible fixed assets | 22/27 | - | €2,119 | +€2,119 | |
| Furniture and vehicles | 24 | - | €2,119 | +€2,119 | |
| Current assets | 29/58 | €17,616 | €6,956 | -€10,660 | -60.5% |
| Amounts receivable within one year | 40/41 | €2,822 | €1,936 | -€886 | -31.4% |
| Trade receivables | 40 | €2,822 | €1,936 | -€886 | -31.4% |
| Cash at bank and in hand | 54/58 | €13,642 | €2,955 | -€10,687 | -78.3% |
| Deferred charges and accrued income | 490/1 | €1,152 | €2,065 | +€913 | +79.2% |
| Total equity and liabilities | 10/49 | €17,616 | €9,075 | -€8,541 | -48.5% |
| Equity | 10/15 | -€11,927 | -€17,290 | -€5,362 | -45.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | -€14,427 | -€19,790 | -€5,362 | -37.2% |
| Amounts payable | 17/49 | €29,544 | €26,365 | -€3,179 | -10.8% |
| Amounts payable within one year | 42/48 | €28,893 | €25,835 | -€3,058 | -10.6% |
| Trade debts | 44 | €1,162 | €1,743 | +€581 | +50.0% |
| Suppliers | 440/4 | €1,162 | €1,743 | +€581 | +50.0% |
| Taxes, remuneration and social security | 45 | €1,113 | €119 | -€994 | -89.3% |
| Taxes | 450/3 | €1,113 | €119 | -€994 | -89.3% |
| Other amounts payable | 47/48 | €26,618 | €23,973 | -€2,645 | -9.9% |
| Accrued charges and deferred income | 492/3 | €651 | €530 | -€121 | -18.6% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,244 | -€415 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €475 | +€475 | |
| Other operating charges | 640/8 | €694 | €504 | -€190 | -27.3% |
| Gross operating margin | 9900 | -€17,892 | -€3,021 | +€14,871 | +83.1% |
| Operating profit (loss) | 9901 | -€20,244 | -€5,244 | +€15,000 | +74.1% |
| Financial charges | 65/66B | €54 | €119 | +€65 | +121% |
| Recurring financial charges | 65 | €54 | €119 | +€65 | +121% |
| Profit (loss) for the period before taxes | 9903 | -€20,298 | -€5,362 | +€14,935 | +73.6% |
| Income taxes | 67/77 | €185 | - | -€185 | |
| Profit (loss) for the period | 9904 | -€20,483 | -€5,362 | +€15,121 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,483 | -€5,362 | +€15,121 | +73.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.