Boost!Hr & More: 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!Hr & More
Largest movements
- Cash +€26,055
up €26,055 (+121%), from €21,498 to €47,553
mainly Net result for the year (+€31,627) and Current investments (+€11,600)
- Current investments -€11,600
down €11,600 (-49.4%), from €23,500 to €11,900
- Receivables within one year +€2,890
up €2,890 (+7.4%), from €39,122 to €42,013
of which Other amounts receivable: +€5,451
- Tangible fixed assets -€1,653
down €1,653 (-15.1%), from €10,945 to €9,292
of which Furniture and vehicles: -€1,289
- Reserves +€25,877
up €25,877 (+37.8%), from €68,498 to €94,375
- Other debts -€6,475
down €6,475 (-61.7%), from €10,500 to €4,025
- Trade debts -€2,538
down €2,538 (-50.3%), from €5,046 to €2,509
- Tax, wage and social debts -€2,473
down €2,473 (-26.1%), from €9,469 to €6,996
- Accrued charges and deferred income +€2,208
new in 2025: €2,208
- Gross operating margin -€13,101
down €13,101 (-20.9%), from €62,595 to €49,494
- Taxes -€2,120
down €2,120 (-14.5%), from €14,652 to €12,533
- Financial income +€893
up €893 (+343,362%), from €0 to €893
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 | €95,513 | €112,112 | +€16,600 | +17.4% |
| Fixed assets | 21/28 | €10,945 | €9,292 | -€1,653 | -15.1% |
| Tangible fixed assets | 22/27 | €10,945 | €9,292 | -€1,653 | -15.1% |
| Plant, machinery and equipment | 23 | €1,475 | €1,110 | -€364 | -24.7% |
| Furniture and vehicles | 24 | €9,471 | €8,182 | -€1,289 | -13.6% |
| Current assets | 29/58 | €84,567 | €102,820 | +€18,253 | +21.6% |
| Amounts receivable within one year | 40/41 | €39,122 | €42,013 | +€2,890 | +7.4% |
| Trade receivables | 40 | €19,156 | €16,595 | -€2,561 | -13.4% |
| Other amounts receivable | 41 | €19,967 | €25,417 | +€5,451 | +27.3% |
| Current investments | 50/53 | €23,500 | €11,900 | -€11,600 | -49.4% |
| Cash at bank and in hand | 54/58 | €21,498 | €47,553 | +€26,055 | +121% |
| Deferred charges and accrued income | 490/1 | €447 | €1,354 | +€908 | +203% |
| Total equity and liabilities | 10/49 | €95,513 | €112,112 | +€16,600 | +17.4% |
| Equity | 10/15 | €70,498 | €96,375 | +€25,877 | +36.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €68,498 | €94,375 | +€25,877 | +37.8% |
| Distributable reserves | 133 | €68,498 | €94,375 | +€25,877 | +37.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,015 | €15,738 | -€9,277 | -37.1% |
| Amounts payable within one year | 42/48 | €25,015 | €13,530 | -€11,485 | -45.9% |
| Trade debts | 44 | €5,046 | €2,509 | -€2,538 | -50.3% |
| Suppliers | 440/4 | €5,046 | €2,509 | -€2,538 | -50.3% |
| Taxes, remuneration and social security | 45 | €9,469 | €6,996 | -€2,473 | -26.1% |
| Taxes | 450/3 | €9,469 | €6,996 | -€2,473 | -26.1% |
| Other amounts payable | 47/48 | €10,500 | €4,025 | -€6,475 | -61.7% |
| Accrued charges and deferred income | 492/3 | - | €2,208 | +€2,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,407 | €3,705 | +€298 | +8.7% |
| Other operating charges | 640/8 | €589 | €245 | -€344 | -58.4% |
| Gross operating margin | 9900 | €62,595 | €49,494 | -€13,101 | -20.9% |
| Operating profit (loss) | 9901 | €58,599 | €45,544 | -€13,055 | -22.3% |
| Financial income | 75/76B | €0 | €893 | +€893 | +343,362% |
| Recurring financial income | 75 | €0 | €893 | +€893 | +343,362% |
| Financial charges | 65/66B | €2,758 | €2,278 | -€481 | -17.4% |
| Recurring financial charges | 65 | €2,758 | €2,278 | -€481 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €55,841 | €44,160 | -€11,681 | -20.9% |
| Income taxes | 67/77 | €14,652 | €12,533 | -€2,120 | -14.5% |
| Profit (loss) for the period | 9904 | €41,189 | €31,627 | -€9,562 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,189 | €31,627 | -€9,562 | -23.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.