Boost by Borlee: 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 by Borlee
Largest movements
- Tangible fixed assets +€60,797
new in 2025: €60,797
- Receivables within one year +€18,778
up €18,778 (+80.1%), from €23,455 to €42,233
of which Other amounts receivable: +€14,646
- Intangible fixed assets +€8,710
new in 2025: €8,710
- Cash -€3,408
down €3,408 (-18.7%), from €18,208 to €14,800
mainly Investment in fixed assets (net) (-€84,151) and Receivables within one year (-€18,778)
- Trade debts +€65,963
up €65,963 (+345.7%), from €19,083 to €85,046
- Contributions +€10,000
up €10,000 (+40.0%), from €25,000 to €35,000
- Profit (loss) carried forward +€7,473
up €7,473, from -€2,420 to €5,053
- Tax, wage and social debts +€1,726
new in 2025: €1,726
- Gross operating margin +€26,874
up €26,874, from -€2,420 to €24,454
- Depreciation +€14,594
new in 2025: €14,594
- Taxes +€1,726
new in 2025: €1,726
- Other operating charges +€592
new in 2025: €592
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 | €41,663 | €126,825 | +€85,162 | +204.4% |
| Fixed assets | 21/28 | - | €69,557 | +€69,557 | |
| Intangible fixed assets | 21 | - | €8,710 | +€8,710 | |
| Tangible fixed assets | 22/27 | - | €60,797 | +€60,797 | |
| Furniture and vehicles | 24 | - | €60,797 | +€60,797 | |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €41,663 | €57,268 | +€15,605 | +37.5% |
| Amounts receivable within one year | 40/41 | €23,455 | €42,233 | +€18,778 | +80.1% |
| Trade receivables | 40 | €21,905 | €26,037 | +€4,132 | +18.9% |
| Other amounts receivable | 41 | €1,550 | €16,196 | +€14,646 | +944.9% |
| Cash at bank and in hand | 54/58 | €18,208 | €14,800 | -€3,408 | -18.7% |
| Deferred charges and accrued income | 490/1 | - | €235 | +€235 | |
| Total equity and liabilities | 10/49 | €41,663 | €126,825 | +€85,162 | +204.4% |
| Equity | 10/15 | €22,580 | €40,053 | +€17,473 | +77.4% |
| Contributions | 10/11 | €25,000 | €35,000 | +€10,000 | +40.0% |
| Profit (loss) carried forward | 14 | -€2,420 | €5,053 | +€7,473 | |
| Amounts payable | 17/49 | €19,083 | €86,772 | +€67,689 | +354.7% |
| Amounts payable within one year | 42/48 | €19,083 | €86,772 | +€67,689 | +354.7% |
| Trade debts | 44 | €19,083 | €85,046 | +€65,963 | +345.7% |
| Suppliers | 440/4 | €19,083 | €85,046 | +€65,963 | +345.7% |
| Taxes, remuneration and social security | 45 | - | €1,726 | +€1,726 | |
| Taxes | 450/3 | - | €1,726 | +€1,726 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,594 | +€14,594 | |
| Other operating charges | 640/8 | - | €592 | +€592 | |
| Gross operating margin | 9900 | -€2,420 | €24,454 | +€26,874 | |
| Operating profit (loss) | 9901 | -€2,420 | €9,268 | +€11,688 | |
| Financial income | 75/76B | - | €99 | +€99 | |
| Recurring financial income | 75 | - | €99 | +€99 | |
| Financial charges | 65/66B | - | €168 | +€168 | |
| Recurring financial charges | 65 | - | €168 | +€168 | |
| Profit (loss) for the period before taxes | 9903 | -€2,420 | €9,199 | +€11,619 | |
| Income taxes | 67/77 | - | €1,726 | +€1,726 | |
| Profit (loss) for the period | 9904 | -€2,420 | €7,473 | +€9,893 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,420 | €7,473 | +€9,893 |
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 5 October 2026 via checked.be.