Boost: 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.
Boost
Largest movements
- Cash -€30,372
down €30,372 (-23.4%), from €129,558 to €99,186
mainly Contributions, distributions and other (-€353,354) and Net result for the year (-€36,512)
- Stocks and contracts -€25,264
down €25,264 (-34.4%), from €73,452 to €48,188
- Tangible fixed assets -€18,187
down €18,187 (-7.6%), from €238,350 to €220,163
of which Plant, machinery and equipment: -€24,775
- Receivables within one year +€15,730
up €15,730 (+168.7%), from €9,324 to €25,054
of which Trade receivables: +€7,918
- Deferred charges and accrued income +€5,988
up €5,988 (+383.7%), from €1,561 to €7,548
- Reserves -€353,354
no longer reported in 2025 (was €353,354)
- Other debts +€300,931
up €300,931 (+4484.3%), from €6,711 to €307,642
- Provisions +€43,846
new in 2025: €43,846
- Profit (loss) carried forward -€36,512
new in 2025: -€36,512
- Debts after one year -€13,379
down €13,379 (-84.1%), from €15,910 to €2,532
- Gross operating margin -€69,678
down €69,678 (-33.9%), from €205,555 to €135,877
- Provisions +€43,846
new in 2025: €43,846
- Taxes -€14,651
down €14,651 (-76.3%), from €19,207 to €4,555
- Depreciation +€9,743
up €9,743 (+25.7%), from €37,944 to €47,687
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 | €452,243 | €400,139 | -€52,104 | -11.5% |
| Fixed assets | 21/28 | €238,350 | €220,163 | -€18,187 | -7.6% |
| Tangible fixed assets | 22/27 | €238,350 | €220,163 | -€18,187 | -7.6% |
| Plant, machinery and equipment | 23 | €163,402 | €138,627 | -€24,775 | -15.2% |
| Furniture and vehicles | 24 | €2,722 | €2,116 | -€606 | -22.3% |
| Other tangible fixed assets | 26 | €72,226 | €79,421 | +€7,195 | +10.0% |
| Current assets | 29/58 | €213,894 | €179,976 | -€33,918 | -15.9% |
| Stocks and contracts in progress | 3 | €73,452 | €48,188 | -€25,264 | -34.4% |
| Stocks | 30/36 | €73,452 | €48,188 | -€25,264 | -34.4% |
| Amounts receivable within one year | 40/41 | €9,324 | €25,054 | +€15,730 | +168.7% |
| Trade receivables | 40 | - | €7,918 | +€7,918 | |
| Other amounts receivable | 41 | €9,324 | €17,136 | +€7,812 | +83.8% |
| Cash at bank and in hand | 54/58 | €129,558 | €99,186 | -€30,372 | -23.4% |
| Deferred charges and accrued income | 490/1 | €1,561 | €7,548 | +€5,988 | +383.7% |
| Total equity and liabilities | 10/49 | €452,243 | €400,139 | -€52,104 | -11.5% |
| Equity | 10/15 | €355,854 | -€34,012 | -€389,865 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €353,354 | - | -€353,354 | |
| Distributable reserves | 133 | €353,354 | - | -€353,354 | |
| Profit (loss) carried forward | 14 | - | -€36,512 | -€36,512 | |
| Provisions and deferred taxes | 16 | - | €43,846 | +€43,846 | |
| Provisions for liabilities and charges | 160/5 | - | €43,846 | +€43,846 | |
| Environmental obligations | 163 | - | €43,846 | +€43,846 | |
| Amounts payable | 17/49 | €96,390 | €390,305 | +€293,916 | +304.9% |
| Amounts payable after more than one year | 17 | €15,910 | €2,532 | -€13,379 | -84.1% |
| Financial debts | 170/4 | €15,910 | €2,532 | -€13,379 | -84.1% |
| Amounts payable within one year | 42/48 | €75,602 | €386,095 | +€310,493 | +410.7% |
| Current portion of amounts payable after more than one year | 42 | €13,065 | €13,379 | +€313 | +2.4% |
| Trade debts | 44 | €16,903 | €27,633 | +€10,730 | +63.5% |
| Suppliers | 440/4 | €16,903 | €27,633 | +€10,730 | +63.5% |
| Taxes, remuneration and social security | 45 | €38,923 | €37,441 | -€1,482 | -3.8% |
| Taxes | 450/3 | €24,009 | €25,481 | +€1,472 | +6.1% |
| Remuneration and social security | 454/9 | €14,915 | €11,961 | -€2,954 | -19.8% |
| Other amounts payable | 47/48 | €6,711 | €307,642 | +€300,931 | +4484.3% |
| Accrued charges and deferred income | 492/3 | €4,877 | €1,679 | -€3,199 | -65.6% |
| Remuneration, social security and pensions | 62 | €70,250 | €71,530 | +€1,280 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,944 | €47,687 | +€9,743 | +25.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €43,846 | +€43,846 | |
| Other operating charges | 640/8 | €479 | €318 | -€161 | -33.6% |
| Non-recurring operating charges | 66A | - | €8 | +€8 | |
| Gross operating margin | 9900 | €205,555 | €135,877 | -€69,678 | -33.9% |
| Operating profit (loss) | 9901 | €96,883 | -€27,510 | -€124,393 | |
| Financial income | 75/76B | €638 | €25 | -€614 | -96.1% |
| Recurring financial income | 75 | €638 | €25 | -€614 | -96.1% |
| Financial charges | 65/66B | €4,636 | €4,471 | -€165 | -3.6% |
| Recurring financial charges | 65 | €4,636 | €4,471 | -€165 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €92,886 | -€31,957 | -€124,842 | |
| Income taxes | 67/77 | €19,207 | €4,555 | -€14,651 | -76.3% |
| Profit (loss) for the period | 9904 | €73,679 | -€36,512 | -€110,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,679 | -€36,512 | -€110,191 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.