BOOST & DEVELOP PARTNERS: what changed
BOOST & DEVELOP PARTNERS
Largest movements
- Cash -€9,919
down €9,919 (-8.7%), from €113,890 to €103,971
mainly Contributions, distributions and other (-€95,000) and Tax, wage and social debts (-€9,735)
- Receivables within one year -€4,278
down €4,278 (-18.6%), from €22,942 to €18,664
of which Trade receivables: -€7,485
- Reserves -€103,165
down €103,165 (-83.5%), from €123,575 to €20,410
- Other debts +€98,025
up €98,025 (+10,318%), from €950 to €98,975
- Tax, wage and social debts -€9,735
down €9,735 (-78.0%), from €12,482 to €2,747
- Gross operating margin -€23,447
down €23,447, from €18,224 to -€5,223
- Write-downs -€7,200
no longer reported in 2025 (was €7,200)
- Depreciation -€3,412
down €3,412 (-67.3%), from €5,071 to €1,659
- Taxes -€2,171
down €2,171 (-89.9%), from €2,416 to €245
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,761 | €123,755 | -€15,006 | -10.8% |
| Fixed assets | 21/28 | €1,574 | €750 | -€824 | -52.4% |
| Tangible fixed assets | 22/27 | €1,574 | €750 | -€824 | -52.4% |
| Furniture and vehicles | 24 | €1,282 | €739 | -€543 | -42.4% |
| Other tangible fixed assets | 26 | €292 | €11 | -€281 | -96.2% |
| Current assets | 29/58 | €137,187 | €123,005 | -€14,182 | -10.3% |
| Amounts receivable within one year | 40/41 | €22,942 | €18,664 | -€4,278 | -18.6% |
| Trade receivables | 40 | €21,566 | €14,081 | -€7,485 | -34.7% |
| Other amounts receivable | 41 | €1,376 | €4,583 | +€3,207 | +233% |
| Cash at bank and in hand | 54/58 | €113,890 | €103,971 | -€9,919 | -8.7% |
| Deferred charges and accrued income | 490/1 | €355 | €370 | +€15 | +4.2% |
| Total equity and liabilities | 10/49 | €138,761 | €123,755 | -€15,006 | -10.8% |
| Equity | 10/15 | €124,825 | €21,660 | -€103,165 | -82.6% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Reserves | 13 | €123,575 | €20,410 | -€103,165 | -83.5% |
| Distributable reserves | 133 | €123,575 | €20,410 | -€103,165 | -83.5% |
| Amounts payable | 17/49 | €13,936 | €102,095 | +€88,159 | +633% |
| Amounts payable within one year | 42/48 | €13,936 | €102,095 | +€88,159 | +633% |
| Trade debts | 44 | €504 | €373 | -€131 | -26.0% |
| Suppliers | 440/4 | €504 | €373 | -€131 | -26.0% |
| Taxes, remuneration and social security | 45 | €12,482 | €2,747 | -€9,735 | -78.0% |
| Taxes | 450/3 | €12,482 | €2,747 | -€9,735 | -78.0% |
| Other amounts payable | 47/48 | €950 | €98,975 | +€98,025 | +10,318% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,071 | €1,659 | -€3,412 | -67.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,200 | - | -€7,200 | |
| Other operating charges | 640/8 | €888 | €921 | +€33 | +3.7% |
| Gross operating margin | 9900 | €18,224 | -€5,223 | -€23,447 | |
| Operating profit (loss) | 9901 | €5,065 | -€7,803 | -€12,868 | |
| Financial charges | 65/66B | €149 | €117 | -€32 | -21.5% |
| Recurring financial charges | 65 | €149 | €117 | -€32 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €4,916 | -€7,920 | -€12,836 | |
| Income taxes | 67/77 | €2,416 | €245 | -€2,171 | -89.9% |
| Profit (loss) for the period | 9904 | €2,500 | -€8,165 | -€10,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,500 | -€8,165 | -€10,665 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.