Boost-it-up: 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-it-up
Largest movements
- Cash +€26,053
up €26,053 (+58.6%), from €44,452 to €70,505
mainly Net result for the year (+€27,451) and Receivables within one year (+€21,973)
- Receivables within one year -€21,973
down €21,973 (-37.1%), from €59,261 to €37,288
of which Trade receivables: -€14,307
- Tangible fixed assets -€5,504
down €5,504 (-29.0%), from €18,959 to €13,455
of which Plant, machinery and equipment: -€5,504
- Reserves +€27,451
up €27,451 (+89.3%), from €30,749 to €58,200
- Trade debts -€24,064
down €24,064 (-59.0%), from €40,764 to €16,700
- Debts after one year -€4,758
down €4,758 (-37.8%), from €12,603 to €7,845
- Other debts +€1,487
up €1,487 (+72.0%), from €2,065 to €3,551
- Gross operating margin +€34,005
up €34,005 (+549%), from €6,193 to €40,199
- Taxes +€6,155
up €6,155, from €0 to €6,155
- Depreciation -€2,733
down €2,733 (-33.2%), from €8,237 to €5,504
- Financial charges -€1,071
down €1,071 (-56.0%), from €1,911 to €840
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 | €139,481 | €139,385 | -€95 | -0.1% |
| Fixed assets | 21/28 | €20,559 | €15,055 | -€5,504 | -26.8% |
| Tangible fixed assets | 22/27 | €18,959 | €13,455 | -€5,504 | -29.0% |
| Plant, machinery and equipment | 23 | €18,959 | €13,455 | -€5,504 | -29.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €118,922 | €124,330 | +€5,409 | +4.5% |
| Stocks and contracts in progress | 3 | €12,978 | €14,311 | +€1,333 | +10.3% |
| Stocks | 30/36 | €12,978 | €14,311 | +€1,333 | +10.3% |
| Amounts receivable within one year | 40/41 | €59,261 | €37,288 | -€21,973 | -37.1% |
| Trade receivables | 40 | €46,292 | €31,986 | -€14,307 | -30.9% |
| Other amounts receivable | 41 | €12,969 | €5,302 | -€7,666 | -59.1% |
| Cash at bank and in hand | 54/58 | €44,452 | €70,505 | +€26,053 | +58.6% |
| Deferred charges and accrued income | 490/1 | €2,231 | €2,227 | -€4 | -0.2% |
| Total equity and liabilities | 10/49 | €139,481 | €139,385 | -€95 | -0.1% |
| Equity | 10/15 | €70,749 | €98,200 | +€27,451 | +38.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €30,749 | €58,200 | +€27,451 | +89.3% |
| Distributable reserves | 133 | €30,749 | €58,200 | +€27,451 | +89.3% |
| Amounts payable | 17/49 | €68,732 | €41,185 | -€27,547 | -40.1% |
| Amounts payable after more than one year | 17 | €12,603 | €7,845 | -€4,758 | -37.8% |
| Financial debts | 170/4 | €12,603 | €7,845 | -€4,758 | -37.8% |
| Amounts payable within one year | 42/48 | €56,129 | €33,340 | -€22,789 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €5,652 | €4,758 | -€894 | -15.8% |
| Financial debts | 43 | €330 | €174 | -€156 | -47.2% |
| Credit institutions | 430/8 | €330 | €174 | -€156 | -47.2% |
| Trade debts | 44 | €40,764 | €16,700 | -€24,064 | -59.0% |
| Suppliers | 440/4 | €40,764 | €16,700 | -€24,064 | -59.0% |
| Taxes, remuneration and social security | 45 | €7,318 | €8,157 | +€839 | +11.5% |
| Taxes | 450/3 | €4,618 | €8,157 | +€3,539 | +76.6% |
| Remuneration and social security | 454/9 | €2,700 | €0 | -€2,700 | -100% |
| Other amounts payable | 47/48 | €2,065 | €3,551 | +€1,487 | +72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,237 | €5,504 | -€2,733 | -33.2% |
| Other operating charges | 640/8 | €674 | €692 | +€18 | +2.7% |
| Gross operating margin | 9900 | €6,193 | €40,199 | +€34,005 | +549% |
| Operating profit (loss) | 9901 | -€2,718 | €34,002 | +€36,721 | |
| Financial income | 75/76B | €120 | €444 | +€324 | +269% |
| Recurring financial income | 75 | €120 | €444 | +€324 | +269% |
| Financial charges | 65/66B | €1,911 | €840 | -€1,071 | -56.0% |
| Recurring financial charges | 65 | €1,911 | €840 | -€1,071 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,509 | €33,606 | +€38,116 | |
| Income taxes | 67/77 | €0 | €6,155 | +€6,155 | |
| Profit (loss) for the period | 9904 | -€4,509 | €27,451 | +€31,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,509 | €27,451 | +€31,961 |
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 15 October 2026 via checked.be.