Boost You 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 You Up
Largest movements
- Cash +€10,746
up €10,746 (+35.4%), from €30,395 to €41,141
mainly Trade debts (+€21,602) and Net result for the year (+€17,092)
- Receivables within one year +€10,409
up €10,409 (+134%), from €7,744 to €18,154
of which Trade receivables: +€11,285
- Tangible fixed assets -€4,992
down €4,992 (-32.9%), from €15,192 to €10,201
of which Furniture and vehicles: -€4,430
- Deferred charges and accrued income +€3,566
up €3,566 (+267%), from €1,336 to €4,903
- Trade debts +€21,602
up €21,602 (+643%), from €3,358 to €24,960
- Accrued charges and deferred income -€19,079
down €19,079 (-90.1%), from €21,173 to €2,094
- Profit (loss) carried forward +€16,262
up €16,262 (+121%), from €13,451 to €29,714
- Current portion of long-term debt +€5,762
new in 2025: €5,762
- Debts after one year -€2,661
down €2,661 (-17.0%), from €15,621 to €12,961
- Financial charges -€1,635
down €1,635 (-45.8%), from €3,566 to €1,931
- Staff costs -€1,016
no longer reported in 2025 (was €1,016)
- Taxes +€803
up €803 (+461%), from €174 to €978
- Depreciation +€558
up €558 (+10.4%), from €5,353 to €5,911
- Gross operating margin -€291
down €291 (-1.1%), from €27,133 to €26,842
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 | €104,893 | €124,623 | +€19,730 | +18.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €65,417 | €60,425 | -€4,992 | -7.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €15,192 | €10,201 | -€4,992 | -32.9% |
| Plant, machinery and equipment | 23 | €7,165 | €6,752 | -€413 | -5.8% |
| Furniture and vehicles | 24 | €7,000 | €2,570 | -€4,430 | -63.3% |
| Other tangible fixed assets | 26 | €1,027 | €878 | -€149 | -14.5% |
| Financial fixed assets | 28 | €50,225 | €50,225 | = | 0.0% |
| Current assets | 29/58 | €39,476 | €64,198 | +€24,722 | +62.6% |
| Amounts receivable within one year | 40/41 | €7,744 | €18,154 | +€10,409 | +134% |
| Trade receivables | 40 | €1,846 | €13,131 | +€11,285 | +611% |
| Other amounts receivable | 41 | €5,898 | €5,023 | -€876 | -14.8% |
| Cash at bank and in hand | 54/58 | €30,395 | €41,141 | +€10,746 | +35.4% |
| Deferred charges and accrued income | 490/1 | €1,336 | €4,903 | +€3,566 | +267% |
| Total equity and liabilities | 10/49 | €104,893 | €124,623 | +€19,730 | +18.8% |
| Equity | 10/15 | €57,059 | €73,322 | +€16,262 | +28.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €31,108 | €31,108 | = | 0.0% |
| Distributable reserves | 133 | €31,108 | €31,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,451 | €29,714 | +€16,262 | +121% |
| Amounts payable | 17/49 | €47,833 | €51,301 | +€3,468 | +7.2% |
| Amounts payable after more than one year | 17 | €15,621 | €12,961 | -€2,661 | -17.0% |
| Financial debts | 170/4 | €15,621 | €12,961 | -€2,661 | -17.0% |
| Amounts payable within one year | 42/48 | €11,039 | €36,247 | +€25,208 | +228% |
| Current portion of amounts payable after more than one year | 42 | - | €5,762 | +€5,762 | |
| Trade debts | 44 | €3,358 | €24,960 | +€21,602 | +643% |
| Suppliers | 440/4 | €3,358 | €24,960 | +€21,602 | +643% |
| Advances received on contracts in progress | 46 | €2,000 | - | -€2,000 | |
| Taxes, remuneration and social security | 45 | €47 | €287 | +€240 | +507% |
| Taxes | 450/3 | €47 | €287 | +€240 | +507% |
| Other amounts payable | 47/48 | €5,633 | €5,237 | -€397 | -7.0% |
| Accrued charges and deferred income | 492/3 | €21,173 | €2,094 | -€19,079 | -90.1% |
| Remuneration, social security and pensions | 62 | €1,016 | - | -€1,016 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,353 | €5,911 | +€558 | +10.4% |
| Other operating charges | 640/8 | €505 | €612 | +€107 | +21.2% |
| Non-recurring operating charges | 66A | €2,559 | €685 | -€1,873 | -73.2% |
| Gross operating margin | 9900 | €27,133 | €26,842 | -€291 | -1.1% |
| Operating profit (loss) | 9901 | €17,700 | €19,634 | +€1,934 | +10.9% |
| Financial income | 75/76B | €291 | €367 | +€75 | +25.9% |
| Recurring financial income | 75 | €291 | €367 | +€75 | +25.9% |
| Financial charges | 65/66B | €3,566 | €1,931 | -€1,635 | -45.8% |
| Recurring financial charges | 65 | €3,566 | €1,931 | -€1,635 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €14,426 | €18,070 | +€3,644 | +25.3% |
| Income taxes | 67/77 | €174 | €978 | +€803 | +461% |
| Profit (loss) for the period | 9904 | €14,251 | €17,092 | +€2,841 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,251 | €17,092 | +€2,841 | +19.9% |
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.