BOORTSIDE: 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.
BOORTSIDE
Largest movements
- Receivables within one year -€235,053
down €235,053 (-23.7%), from €990,903 to €755,850
of which Other amounts receivable: -€595,803
- Stocks and contracts -€91,623
down €91,623 (-64.0%), from €143,241 to €51,618
of which Stocks: -€91,623
- Short-term financial debts -€155,640
down €155,640 (-100%), from €155,640 to €0
- Tax, wage and social debts -€137,453
down €137,453 (-79.6%), from €172,600 to €35,146
- Trade debts -€123,820
down €123,820 (-95.9%), from €129,056 to €5,236
- Profit (loss) carried forward +€93,831
up €93,831 (+19.8%), from €474,168 to €567,999
- Write-downs +€1.1m
new in 2025: €1.1m
- Gross operating margin +€593,868
up €593,868 (+89.3%), from €664,968 to €1.3m
- Taxes -€137,093
down €137,093 (-79.6%), from €172,240 to €35,146
- Financial income +€17,835
up €17,835 (+147%), from €12,145 to €29,980
- Other operating charges -€14,155
down €14,155 (-92.9%), from €15,239 to €1,083
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 | €1,135,401 | €812,478 | -€322,923 | -28.4% |
| Current assets | 29/58 | €1,135,401 | €812,478 | -€322,923 | -28.4% |
| Stocks and contracts in progress | 3 | €143,241 | €51,618 | -€91,623 | -64.0% |
| Stocks | 30/36 | €143,241 | €51,618 | -€91,623 | -64.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €990,903 | €755,850 | -€235,053 | -23.7% |
| Trade receivables | 40 | €395,100 | €755,850 | +€360,750 | +91.3% |
| Other amounts receivable | 41 | €595,803 | €0 | -€595,803 | -100% |
| Cash at bank and in hand | 54/58 | €1,257 | €4,719 | +€3,462 | +275% |
| Deferred charges and accrued income | 490/1 | - | €291 | +€291 | |
| Total equity and liabilities | 10/49 | €1,135,401 | €812,478 | -€322,923 | -28.4% |
| Equity | 10/15 | €677,210 | €771,041 | +€93,831 | +13.9% |
| Contributions | 10/11 | €190,039 | €190,039 | = | 0.0% |
| Reserves | 13 | €13,004 | €13,004 | = | 0.0% |
| Distributable reserves | 133 | €13,004 | €13,004 | = | 0.0% |
| Profit (loss) carried forward | 14 | €474,168 | €567,999 | +€93,831 | +19.8% |
| Amounts payable | 17/49 | €458,191 | €41,437 | -€416,754 | -91.0% |
| Amounts payable within one year | 42/48 | €457,296 | €40,382 | -€416,913 | -91.2% |
| Financial debts | 43 | €155,640 | €0 | -€155,640 | -100% |
| Credit institutions | 430/8 | €155,640 | €0 | -€155,640 | -100% |
| Trade debts | 44 | €129,056 | €5,236 | -€123,820 | -95.9% |
| Suppliers | 440/4 | €129,056 | €5,236 | -€123,820 | -95.9% |
| Taxes, remuneration and social security | 45 | €172,600 | €35,146 | -€137,453 | -79.6% |
| Taxes | 450/3 | €172,600 | €35,146 | -€137,453 | -79.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €895 | €1,055 | +€159 | +17.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,148,680 | +€1.1m | |
| Other operating charges | 640/8 | €15,239 | €1,083 | -€14,155 | -92.9% |
| Gross operating margin | 9900 | €664,968 | €1,258,837 | +€593,868 | +89.3% |
| Operating profit (loss) | 9901 | €649,730 | €109,073 | -€540,656 | -83.2% |
| Financial income | 75/76B | €12,145 | €29,980 | +€17,835 | +147% |
| Recurring financial income | 75 | €12,145 | €29,980 | +€17,835 | +147% |
| Financial charges | 65/66B | €15,521 | €10,076 | -€5,445 | -35.1% |
| Recurring financial charges | 65 | €15,521 | €10,076 | -€5,445 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €646,354 | €128,978 | -€517,376 | -80.0% |
| Income taxes | 67/77 | €172,240 | €35,146 | -€137,093 | -79.6% |
| Profit (loss) for the period | 9904 | €474,114 | €93,831 | -€380,283 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €474,114 | €93,831 | -€380,283 | -80.2% |
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 17 October 2026 via checked.be.