BOOST MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€49,583
up €49,583 (+81.3%), from €60,968 to €110,551
mainly Net result for the year (+€56,176) and Tax, wage and social debts (+€14,393)
- Receivables within one year +€21,608
up €21,608 (+117%), from €18,489 to €40,096
- Deferred charges and accrued income -€1,541
down €1,541 (-97.4%), from €1,582 to €41
- Reserves +€59,722
up €59,722 (+136%), from €43,789 to €103,511
- Tax, wage and social debts +€14,393
up €14,393 (+52.6%), from €27,347 to €41,740
of which Taxes: +€14,393
- Debts after one year -€4,390
down €4,390 (-64.0%), from €6,855 to €2,465
- Gross operating margin +€9,183
up €9,183 (+14.1%), from €65,334 to €74,518
- Taxes -€2,387
down €2,387 (-12.6%), from €18,998 to €16,611
- Other operating charges +€1,224
up €1,224 (+316%), from €387 to €1,611
- Depreciation -€1,105
down €1,105 (-86.0%), from €1,284 to €179
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 | €82,250 | €152,626 | +€70,376 | +85.6% |
| Fixed assets | 21/28 | €1,211 | €1,937 | +€726 | +59.9% |
| Tangible fixed assets | 22/27 | €1,211 | €1,937 | +€726 | +59.9% |
| Furniture and vehicles | 24 | €1,211 | €1,937 | +€726 | +59.9% |
| Current assets | 29/58 | €81,039 | €150,689 | +€69,650 | +85.9% |
| Amounts receivable within one year | 40/41 | €18,489 | €40,096 | +€21,608 | +117% |
| Trade receivables | 40 | €18,489 | €40,096 | +€21,608 | +117% |
| Cash at bank and in hand | 54/58 | €60,968 | €110,551 | +€49,583 | +81.3% |
| Deferred charges and accrued income | 490/1 | €1,582 | €41 | -€1,541 | -97.4% |
| Total equity and liabilities | 10/49 | €82,250 | €152,626 | +€70,376 | +85.6% |
| Equity | 10/15 | €45,789 | €105,511 | +€59,722 | +130% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €43,789 | €103,511 | +€59,722 | +136% |
| Distributable reserves | 133 | €43,789 | €103,511 | +€59,722 | +136% |
| Amounts payable | 17/49 | €36,462 | €47,116 | +€10,654 | +29.2% |
| Amounts payable after more than one year | 17 | €6,855 | €2,465 | -€4,390 | -64.0% |
| Other amounts payable | 178/9 | €6,855 | €2,465 | -€4,390 | -64.0% |
| Amounts payable within one year | 42/48 | €28,953 | €44,612 | +€15,659 | +54.1% |
| Trade debts | 44 | €747 | €2,039 | +€1,292 | +173% |
| Suppliers | 440/4 | €747 | €2,039 | +€1,292 | +173% |
| Taxes, remuneration and social security | 45 | €27,347 | €41,740 | +€14,393 | +52.6% |
| Taxes | 450/3 | €27,341 | €41,734 | +€14,393 | +52.6% |
| Remuneration and social security | 454/9 | €7 | €7 | = | 0.0% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | €653 | €39 | -€615 | -94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,284 | €179 | -€1,105 | -86.0% |
| Other operating charges | 640/8 | €387 | €1,611 | +€1,224 | +316% |
| Gross operating margin | 9900 | €65,334 | €74,518 | +€9,183 | +14.1% |
| Operating profit (loss) | 9901 | €63,663 | €72,727 | +€9,065 | +14.2% |
| Financial income | 75/76B | €0 | €85 | +€85 | +849,200% |
| Recurring financial income | 75 | €0 | €85 | +€85 | +849,200% |
| Financial charges | 65/66B | €17 | €25 | +€8 | +45.9% |
| Recurring financial charges | 65 | €17 | €25 | +€8 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | €63,646 | €72,787 | +€9,142 | +14.4% |
| Income taxes | 67/77 | €18,998 | €16,611 | -€2,387 | -12.6% |
| Profit (loss) for the period | 9904 | €44,648 | €56,176 | +€11,529 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,648 | €56,176 | +€11,529 | +25.8% |
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 16 October 2026 via checked.be.