Boost Your Dream: 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 Your Dream
Largest movements
- Cash -€9.0m
down €9.0m (-82.8%), from €10.9m to €1.9m
mainly Current investments (-€7.1m) and Investment in fixed assets (net) (-€6.6m)
- Current investments +€7.1m
up €7.1m (+9.1%), from €77.7m to €84.7m
- Financial fixed assets +€6.6m
up €6.6m (+3.9%), from €170.5m to €177.1m
- Reserves +€4.1m
up €4.1m (+1.8%), from €231.3m to €235.4m
- Financial charges -€4.9m
down €4.9m (-75.0%), from €6.5m to €1.6m
- Gross operating margin -€2.3m
down €2.3m, from €1.8m to -€507,463
- Financial income -€1.2m
down €1.2m (-11.8%), from €10.3m to €9.1m
of which Financial income: -€3.1m
- Taxes +€595,363
up €595,363 (+267%), from €222,696 to €818,059
- Other operating charges -€533,683
down €533,683 (-99.1%), from €538,482 to €4,799
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,999,243 | €274,570,602 | +€3.6m | +1.3% |
| Fixed assets | 21/28 | €171,541,289 | €178,043,100 | +€6.5m | +3.8% |
| Tangible fixed assets | 22/27 | €1,052,453 | €979,485 | -€72,967 | -6.9% |
| Land and buildings | 22 | €1,045,649 | €972,531 | -€73,118 | -7.0% |
| Furniture and vehicles | 24 | €6,804 | €6,955 | +€151 | +2.2% |
| Financial fixed assets | 28 | €170,488,836 | €177,063,615 | +€6.6m | +3.9% |
| Current assets | 29/58 | €99,457,955 | €96,527,501 | -€2.9m | -2.9% |
| Amounts receivable within one year | 40/41 | €9,626,763 | €8,861,452 | -€765,311 | -7.9% |
| Trade receivables | 40 | €113,657 | €94,703 | -€18,954 | -16.7% |
| Other amounts receivable | 41 | €9,513,105 | €8,766,748 | -€746,357 | -7.8% |
| Current investments | 50/53 | €77,654,988 | €84,706,202 | +€7.1m | +9.1% |
| Cash at bank and in hand | 54/58 | €10,886,110 | €1,872,068 | -€9.0m | -82.8% |
| Deferred charges and accrued income | 490/1 | €1,290,094 | €1,087,780 | -€202,314 | -15.7% |
| Total equity and liabilities | 10/49 | €270,999,243 | €274,570,602 | +€3.6m | +1.3% |
| Equity | 10/15 | €268,798,093 | €272,909,780 | +€4.1m | +1.5% |
| Contributions | 10/11 | €37,542,135 | €37,542,135 | = | 0.0% |
| Reserves | 13 | €231,255,958 | €235,367,645 | +€4.1m | +1.8% |
| Distributable reserves | 133 | €231,255,958 | €235,367,645 | +€4.1m | +1.8% |
| Amounts payable | 17/49 | €2,201,150 | €1,660,821 | -€540,329 | -24.5% |
| Amounts payable after more than one year | 17 | €1,645,885 | €910,794 | -€735,091 | -44.7% |
| Financial debts | 170/4 | €1,645,885 | €910,794 | -€735,091 | -44.7% |
| Amounts payable within one year | 42/48 | €458,271 | €733,920 | +€275,649 | +60.1% |
| Trade debts | 44 | €419,390 | €432,279 | +€12,889 | +3.1% |
| Suppliers | 440/4 | €419,390 | €432,279 | +€12,889 | +3.1% |
| Taxes, remuneration and social security | 45 | €5,390 | €271,910 | +€266,520 | +4,944% |
| Taxes | 450/3 | €1,302 | €271,910 | +€270,608 | +20,786% |
| Remuneration and social security | 454/9 | €4,088 | - | -€4,088 | |
| Other amounts payable | 47/48 | €33,491 | €29,731 | -€3,760 | -11.2% |
| Accrued charges and deferred income | 492/3 | €96,994 | €16,107 | -€80,887 | -83.4% |
| Non-recurring operating income | 76A | €2,233,023 | - | -€2.2m | |
| Remuneration, social security and pensions | 62 | €28,280 | €75,631 | +€47,351 | +167% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,798 | €76,614 | +€816 | +1.1% |
| Other operating charges | 640/8 | €538,482 | €4,799 | -€533,683 | -99.1% |
| Non-recurring operating charges | 66A | - | €1,871,207 | +€1.9m | |
| Gross operating margin | 9900 | €1,804,503 | -€507,463 | -€2.3m | |
| Operating profit (loss) | 9901 | €1,161,944 | -€2,535,713 | -€3.7m | |
| Financial income | 75/76B | €10,289,785 | €9,080,068 | -€1.2m | -11.8% |
| Recurring financial income | 75 | €10,289,785 | €7,207,182 | -€3.1m | -30.0% |
| Non-recurring financial income | 76B | - | €1,872,887 | +€1.9m | |
| Financial charges | 65/66B | €6,469,523 | €1,614,608 | -€4.9m | -75.0% |
| Recurring financial charges | 65 | €6,469,523 | €1,614,608 | -€4.9m | -75.0% |
| Profit (loss) for the period before taxes | 9903 | €4,982,205 | €4,929,747 | -€52,459 | -1.1% |
| Income taxes | 67/77 | €222,696 | €818,059 | +€595,363 | +267% |
| Profit (loss) for the period | 9904 | €4,759,509 | €4,111,688 | -€647,821 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,759,509 | €4,111,688 | -€647,821 | -13.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.