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
- Tangible fixed assets -€116,500
down €116,500 (-5.1%), from €2.3m to €2.2m
of which Land and buildings: -€87,253
- Cash +€36,221
up €36,221 (+224.3%), from €16,147 to €52,368
mainly Depreciation (+€118,007) and Net result for the year (+€27,014)
- Debts after one year -€89,230
down €89,230 (-4.5%), from €2.0m to €1.9m
- Reserves +€27,014
up €27,014 (+12.3%), from €219,075 to €246,089
of which Distributable reserves: +€14,384
- Taxes +€5,637
up €5,637 (+81.0%), from €6,961 to €12,598
- Gross operating margin +€4,808
up €4,808 (+2.8%), from €173,146 to €177,954
- Financial income +€3,201
up €3,201, from €0 to €3,201
- Depreciation +€2,170
up €2,170 (+1.9%), from €115,837 to €118,007
- Financial charges +€2,119
up €2,119 (+15.8%), from €13,448 to €15,567
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 | €2,378,861 | €2,289,006 | -€89,855 | -3.8% |
| Fixed assets | 21/28 | €2,300,769 | €2,184,270 | -€116,500 | -5.1% |
| Tangible fixed assets | 22/27 | €2,300,769 | €2,184,270 | -€116,500 | -5.1% |
| Land and buildings | 22 | €2,185,913 | €2,098,660 | -€87,253 | -4.0% |
| Plant, machinery and equipment | 23 | €14,041 | €11,891 | -€2,151 | -15.3% |
| Furniture and vehicles | 24 | €100,815 | €73,719 | -€27,096 | -26.9% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €78,091 | €104,736 | +€26,645 | +34.1% |
| Amounts receivable within one year | 40/41 | €33,385 | €36,588 | +€3,203 | +9.6% |
| Trade receivables | 40 | €28,075 | €31,258 | +€3,183 | +11.3% |
| Other amounts receivable | 41 | €5,310 | €5,330 | +€20 | +0.4% |
| Cash at bank and in hand | 54/58 | €16,147 | €52,368 | +€36,221 | +224.3% |
| Deferred charges and accrued income | 490/1 | €28,559 | €15,780 | -€12,779 | -44.7% |
| Total equity and liabilities | 10/49 | €2,378,861 | €2,289,006 | -€89,855 | -3.8% |
| Equity | 10/15 | €221,575 | €248,589 | +€27,014 | +12.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €219,075 | €246,089 | +€27,014 | +12.3% |
| Tax-exempt reserves | 132 | €71,105 | €83,735 | +€12,630 | +17.8% |
| Distributable reserves | 133 | €147,970 | €162,354 | +€14,384 | +9.7% |
| Amounts payable | 17/49 | €2,157,285 | €2,040,417 | -€116,869 | -5.4% |
| Amounts payable after more than one year | 17 | €1,961,182 | €1,871,952 | -€89,230 | -4.5% |
| Financial debts | 170/4 | €1,961,182 | €1,871,952 | -€89,230 | -4.5% |
| Amounts payable within one year | 42/48 | €196,103 | €167,769 | -€28,335 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €150,292 | €136,164 | -€14,128 | -9.4% |
| Trade debts | 44 | €8,821 | €6,692 | -€2,129 | -24.1% |
| Suppliers | 440/4 | €8,821 | €6,692 | -€2,129 | -24.1% |
| Taxes, remuneration and social security | 45 | €36,990 | €24,913 | -€12,077 | -32.6% |
| Taxes | 450/3 | €36,990 | €24,913 | -€12,077 | -32.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €696 | +€696 | |
| Non-recurring operating income | 76A | €1,270 | €0 | -€1,270 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,837 | €118,007 | +€2,170 | +1.9% |
| Other operating charges | 640/8 | €8,119 | €7,969 | -€150 | -1.9% |
| Non-recurring operating charges | 66A | €13,594 | €0 | -€13,594 | -100.0% |
| Gross operating margin | 9900 | €173,146 | €177,954 | +€4,808 | +2.8% |
| Operating profit (loss) | 9901 | €35,596 | €51,978 | +€16,382 | +46.0% |
| Financial income | 75/76B | €0 | €3,201 | +€3,201 | |
| Recurring financial income | 75 | €0 | €3,201 | +€3,201 | |
| Financial charges | 65/66B | €13,448 | €15,567 | +€2,119 | +15.8% |
| Recurring financial charges | 65 | €13,448 | €15,567 | +€2,119 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €22,148 | €39,612 | +€17,464 | +78.9% |
| Income taxes | 67/77 | €6,961 | €12,598 | +€5,637 | +81.0% |
| Profit (loss) for the period | 9904 | €15,187 | €27,014 | +€11,827 | +77.9% |
| Transfer to tax-exempt reserves | 689 | €7,955 | €12,630 | +€4,675 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,232 | €14,384 | +€7,152 | +98.9% |
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 6 October 2026 via checked.be.