BOOST SPORT PERFORMANCE: 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 SPORT PERFORMANCE
Largest movements
- Cash +€36,808
up €36,808 (+123.8%), from €29,736 to €66,544
mainly Depreciation (+€46,297) and Net result for the year (+€26,542)
- Tangible fixed assets -€32,667
down €32,667 (-9.0%), from €363,138 to €330,470
of which Plant, machinery and equipment: -€27,094
- Receivables within one year +€8,436
up €8,436 (+45.3%), from €18,608 to €27,044
of which Trade receivables: +€8,427
- Deferred charges and accrued income -€4,612
down €4,612 (-12.8%), from €36,151 to €31,539
- Reserves +€26,540
up €26,540 (+780.6%), from €3,400 to €29,940
- Debts after one year -€25,190
down €25,190 (-7.6%), from €332,642 to €307,452
- Gross operating margin +€63,658
up €63,658 (+163.5%), from €38,925 to €102,583
- Depreciation +€21,529
up €21,529 (+86.9%), from €24,769 to €46,297
- Financial charges +€9,380
up €9,380 (+107.7%), from €8,707 to €18,087
- Taxes +€5,231
up €5,231 (+1538.4%), from €340 to €5,571
- Staff costs +€3,805
up €3,805 (+340.4%), from €1,118 to €4,923
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 | €453,129 | €458,794 | +€5,665 | +1.3% |
| Formation expenses | 20 | €2,519 | €1,345 | -€1,173 | -46.6% |
| Fixed assets | 21/28 | €366,115 | €332,322 | -€33,793 | -9.2% |
| Intangible fixed assets | 21 | €2,978 | €1,852 | -€1,126 | -37.8% |
| Tangible fixed assets | 22/27 | €363,138 | €330,470 | -€32,667 | -9.0% |
| Land and buildings | 22 | €42,883 | €40,694 | -€2,190 | -5.1% |
| Plant, machinery and equipment | 23 | €297,544 | €270,450 | -€27,094 | -9.1% |
| Furniture and vehicles | 24 | €22,710 | €19,326 | -€3,383 | -14.9% |
| Current assets | 29/58 | €84,495 | €125,127 | +€40,632 | +48.1% |
| Amounts receivable within one year | 40/41 | €18,608 | €27,044 | +€8,436 | +45.3% |
| Trade receivables | 40 | €18,591 | €27,017 | +€8,427 | +45.3% |
| Other amounts receivable | 41 | €18 | €27 | +€9 | +51.3% |
| Cash at bank and in hand | 54/58 | €29,736 | €66,544 | +€36,808 | +123.8% |
| Deferred charges and accrued income | 490/1 | €36,151 | €31,539 | -€4,612 | -12.8% |
| Total equity and liabilities | 10/49 | €453,129 | €458,794 | +€5,665 | +1.3% |
| Equity | 10/15 | €33,411 | €59,953 | +€26,542 | +79.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,400 | €29,940 | +€26,540 | +780.6% |
| Distributable reserves | 133 | €3,400 | €29,940 | +€26,540 | +780.6% |
| Profit (loss) carried forward | 14 | €11 | €13 | +€2 | +20.9% |
| Amounts payable | 17/49 | €419,718 | €398,841 | -€20,877 | -5.0% |
| Amounts payable after more than one year | 17 | €332,642 | €307,452 | -€25,190 | -7.6% |
| Financial debts | 170/4 | €332,642 | €307,452 | -€25,190 | -7.6% |
| Amounts payable within one year | 42/48 | €85,172 | €86,392 | +€1,221 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €18,773 | €22,987 | +€4,214 | +22.4% |
| Trade debts | 44 | €21,064 | €17,788 | -€3,276 | -15.6% |
| Suppliers | 440/4 | €21,064 | €17,788 | -€3,276 | -15.6% |
| Taxes, remuneration and social security | 45 | €5,379 | €7,981 | +€2,602 | +48.4% |
| Taxes | 450/3 | €4,117 | €6,994 | +€2,876 | +69.9% |
| Remuneration and social security | 454/9 | €1,261 | €987 | -€274 | -21.8% |
| Other amounts payable | 47/48 | €39,956 | €37,636 | -€2,319 | -5.8% |
| Accrued charges and deferred income | 492/3 | €1,905 | €4,997 | +€3,092 | +162.3% |
| Remuneration, social security and pensions | 62 | €1,118 | €4,923 | +€3,805 | +340.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,769 | €46,297 | +€21,529 | +86.9% |
| Other operating charges | 640/8 | €621 | €1,186 | +€565 | +91.1% |
| Gross operating margin | 9900 | €38,925 | €102,583 | +€63,658 | +163.5% |
| Operating profit (loss) | 9901 | €12,418 | €50,176 | +€37,759 | +304.1% |
| Financial income | 75/76B | €41 | €23 | -€17 | -42.3% |
| Recurring financial income | 75 | €41 | €23 | -€17 | -42.3% |
| Financial charges | 65/66B | €8,707 | €18,087 | +€9,380 | +107.7% |
| Recurring financial charges | 65 | €8,707 | €18,087 | +€9,380 | +107.7% |
| Profit (loss) for the period before taxes | 9903 | €3,751 | €32,113 | +€28,362 | +756.1% |
| Income taxes | 67/77 | €340 | €5,571 | +€5,231 | +1538.4% |
| Profit (loss) for the period | 9904 | €3,411 | €26,542 | +€23,131 | +678.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,411 | €26,542 | +€23,131 | +678.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.