Boost Engineering Pre-Seed Fund: 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.
Boost Engineering Pre-Seed Fund
Largest movements
- Cash -€79,700
down €79,700 (-30.4%), from €262,224 to €182,524
mainly Investment in fixed assets (net) (-€70,000) and Net result for the year (-€12,392)
- Financial fixed assets +€70,000
up €70,000 (+28.0%), from €249,953 to €319,953
- Profit (loss) carried forward -€12,392
down €12,392 (-5.3%), from -€235,238 to -€247,630
- Financial charges -€200,925
down €200,925 (-98.4%), from €204,155 to €3,230
of which Non-recurring financial charges: -€200,985
- Gross operating margin -€9,497
down €9,497 (-133%), from -€7,167 to -€16,664
- Financial income +€6,652
up €6,652 (+532%), from €1,250 to €7,902
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 | €515,294 | €502,902 | -€12,392 | -2.4% |
| Fixed assets | 21/28 | €249,953 | €319,953 | +€70,000 | +28.0% |
| Financial fixed assets | 28 | €249,953 | €319,953 | +€70,000 | +28.0% |
| Current assets | 29/58 | €265,341 | €182,948 | -€82,393 | -31.1% |
| Amounts receivable within one year | 40/41 | €617 | €424 | -€193 | -31.2% |
| Trade receivables | 40 | €617 | €424 | -€193 | -31.2% |
| Cash at bank and in hand | 54/58 | €262,224 | €182,524 | -€79,700 | -30.4% |
| Deferred charges and accrued income | 490/1 | €2,500 | €0 | -€2,500 | -100% |
| Total equity and liabilities | 10/49 | €515,294 | €502,902 | -€12,392 | -2.4% |
| Equity | 10/15 | €515,294 | €502,902 | -€12,392 | -2.4% |
| Contributions | 10/11 | €750,500 | €750,500 | = | 0.0% |
| Capital | 10 | €750,500 | €750,500 | = | 0.0% |
| Issued capital | 100 | €1,501,000 | €1,501,000 | = | 0.0% |
| Uncalled capital | 101 | €750,500 | €750,500 | = | 0.0% |
| Reserves | 13 | €32 | €32 | -€0 | -0.3% |
| Non-distributable reserves | 130/1 | €32 | €32 | -€0 | -0.3% |
| Legal reserve | 130 | €32 | €32 | -€0 | -0.3% |
| Profit (loss) carried forward | 14 | -€235,238 | -€247,630 | -€12,392 | -5.3% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | -€7,167 | -€16,664 | -€9,497 | -133% |
| Operating profit (loss) | 9901 | -€7,554 | -€17,064 | -€9,510 | -126% |
| Financial income | 75/76B | €1,250 | €7,902 | +€6,652 | +532% |
| Recurring financial income | 75 | €1,250 | €7,902 | +€6,652 | +532% |
| Financial charges | 65/66B | €204,155 | €3,230 | -€200,925 | -98.4% |
| Recurring financial charges | 65 | €266 | €326 | +€60 | +22.5% |
| Non-recurring financial charges | 66B | €203,889 | €2,904 | -€200,985 | -98.6% |
| Profit (loss) for the period before taxes | 9903 | -€210,459 | -€12,392 | +€198,067 | +94.1% |
| Profit (loss) for the period | 9904 | -€210,459 | -€12,392 | +€198,067 | +94.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€210,459 | -€12,392 | +€198,067 | +94.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.