Boost Scientific: what changed
Two fiscal 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 Scientific
Largest movements
- Cash +€3,578
up €3,578 (+8.5%), from €42,318 to €45,897
mainly Net result for the year (+€7,346) and Depreciation (+€668)
- Receivables within one year +€2,806
up €2,806 (+46.4%), from €6,043 to €8,849
of which Trade receivables: +€2,733
- Tangible fixed assets -€668
down €668 (-33.9%), from €1,974 to €1,306
- Reserves +€7,346
up €7,346 (+28.0%), from €26,245 to €33,591
- Tax, wage and social debts -€2,152
down €2,152 (-23.4%), from €9,202 to €7,050
- Gross operating margin -€8,884
down €8,884 (-43.1%), from €20,600 to €11,716
- Taxes -€3,195
down €3,195 (-62.4%), from €5,122 to €1,928
- Depreciation +€637
up €637 (+2053.1%), from €31 to €668
- Other operating charges +€403
up €403 (+78.3%), from €514 to €917
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.
Cash bridge derived
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 | €50,335 | €56,051 | +€5,716 | +11.4% |
| Fixed assets | 21/28 | €1,974 | €1,306 | -€668 | -33.9% |
| Tangible fixed assets | 22/27 | €1,974 | €1,306 | -€668 | -33.9% |
| Furniture and vehicles | 24 | €1,974 | €1,306 | -€668 | -33.9% |
| Current assets | 29/58 | €48,361 | €54,745 | +€6,384 | +13.2% |
| Amounts receivable within one year | 40/41 | €6,043 | €8,849 | +€2,806 | +46.4% |
| Trade receivables | 40 | €5,067 | €7,800 | +€2,733 | +53.9% |
| Other amounts receivable | 41 | €975 | €1,049 | +€73 | +7.5% |
| Cash at bank and in hand | 54/58 | €42,318 | €45,897 | +€3,578 | +8.5% |
| Total equity and liabilities | 10/49 | €50,335 | €56,051 | +€5,716 | +11.4% |
| Equity | 10/15 | €29,245 | €36,591 | +€7,346 | +25.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,245 | €33,591 | +€7,346 | +28.0% |
| Distributable reserves | 133 | €26,245 | €33,591 | +€7,346 | +28.0% |
| Amounts payable | 17/49 | €21,090 | €19,460 | -€1,631 | -7.7% |
| Amounts payable within one year | 42/48 | €20,439 | €18,704 | -€1,736 | -8.5% |
| Trade debts | 44 | €580 | €955 | +€375 | +64.6% |
| Suppliers | 440/4 | €580 | €955 | +€375 | +64.6% |
| Taxes, remuneration and social security | 45 | €9,202 | €7,050 | -€2,152 | -23.4% |
| Taxes | 450/3 | €9,202 | €7,050 | -€2,152 | -23.4% |
| Other amounts payable | 47/48 | €10,657 | €10,699 | +€42 | +0.4% |
| Accrued charges and deferred income | 492/3 | €651 | €756 | +€105 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31 | €668 | +€637 | +2053.1% |
| Other operating charges | 640/8 | €514 | €917 | +€403 | +78.3% |
| Gross operating margin | 9900 | €20,600 | €11,716 | -€8,884 | -43.1% |
| Operating profit (loss) | 9901 | €20,055 | €10,131 | -€9,924 | -49.5% |
| Financial income | 75/76B | €118 | €0 | -€118 | -100.0% |
| Recurring financial income | 75 | €118 | €0 | -€118 | -100.0% |
| Financial charges | 65/66B | €712 | €857 | +€145 | +20.4% |
| Recurring financial charges | 65 | €712 | €857 | +€145 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €19,461 | €9,274 | -€10,187 | -52.3% |
| Income taxes | 67/77 | €5,122 | €1,928 | -€3,195 | -62.4% |
| Profit (loss) for the period | 9904 | €14,339 | €7,346 | -€6,992 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,339 | €7,346 | -€6,992 | -48.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.