BOOST4: 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.
BOOST4
Largest movements
- Tangible fixed assets +€24,082
up €24,082 (+98.3%), from €24,510 to €48,592
of which Furniture and vehicles: +€30,401
- Receivables within one year +€2,916
up €2,916 (+135.7%), from €2,149 to €5,064
of which Trade receivables: +€5,064
- Cash +€1,584
up €1,584 (+48.0%), from €3,301 to €4,885
mainly Net result for the year (+€31,182) and Depreciation (+€6,896)
- Deferred charges and accrued income +€1,438
up €1,438 (+35.6%), from €4,041 to €5,479
- Profit (loss) carried forward +€31,182
up €31,182 (+16.3%), from -€191,090 to -€159,908
- Debts after one year -€9,478
down €9,478 (-26.3%), from €36,088 to €26,610
- Other debts +€5,953
up €5,953 (+59.8%), from €9,950 to €15,903
- Tax, wage and social debts +€1,652
up €1,652 (+42.6%), from €3,873 to €5,525
- Gross operating margin +€62,926
up €62,926, from -€19,621 to €43,305
- Other operating charges +€764
up €764 (+40.3%), from €1,896 to €2,660
- Depreciation +€577
up €577 (+9.1%), from €6,319 to €6,896
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 | €34,001 | €64,021 | +€30,020 | +88.3% |
| Fixed assets | 21/28 | €24,510 | €48,592 | +€24,082 | +98.3% |
| Tangible fixed assets | 22/27 | €24,510 | €48,592 | +€24,082 | +98.3% |
| Land and buildings | 22 | €24,255 | €18,191 | -€6,064 | -25.0% |
| Plant, machinery and equipment | 23 | €255 | €0 | -€255 | -100.0% |
| Furniture and vehicles | 24 | - | €30,401 | +€30,401 | |
| Current assets | 29/58 | €9,491 | €15,429 | +€5,938 | +62.6% |
| Amounts receivable within one year | 40/41 | €2,149 | €5,064 | +€2,916 | +135.7% |
| Trade receivables | 40 | - | €5,064 | +€5,064 | |
| Other amounts receivable | 41 | €2,149 | €0 | -€2,149 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,301 | €4,885 | +€1,584 | +48.0% |
| Deferred charges and accrued income | 490/1 | €4,041 | €5,479 | +€1,438 | +35.6% |
| Total equity and liabilities | 10/49 | €34,001 | €64,021 | +€30,020 | +88.3% |
| Equity | 10/15 | -€26,632 | €4,550 | +€31,182 | |
| Contributions | 10/11 | €162,400 | €162,400 | = | 0.0% |
| Reserves | 13 | €2,058 | €2,058 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,058 | €2,058 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,058 | €2,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,090 | -€159,908 | +€31,182 | +16.3% |
| Amounts payable | 17/49 | €60,633 | €59,471 | -€1,162 | -1.9% |
| Amounts payable after more than one year | 17 | €36,088 | €26,610 | -€9,478 | -26.3% |
| Financial debts | 170/4 | €36,088 | €26,610 | -€9,478 | -26.3% |
| Amounts payable within one year | 42/48 | €24,545 | €32,861 | +€8,316 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €9,739 | €9,847 | +€108 | +1.1% |
| Trade debts | 44 | €983 | €1,587 | +€603 | +61.3% |
| Suppliers | 440/4 | €983 | €1,587 | +€603 | +61.3% |
| Taxes, remuneration and social security | 45 | €3,873 | €5,525 | +€1,652 | +42.6% |
| Taxes | 450/3 | €3,873 | €5,525 | +€1,652 | +42.6% |
| Other amounts payable | 47/48 | €9,950 | €15,903 | +€5,953 | +59.8% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,319 | €6,896 | +€577 | +9.1% |
| Other operating charges | 640/8 | €1,896 | €2,660 | +€764 | +40.3% |
| Gross operating margin | 9900 | -€19,621 | €43,305 | +€62,926 | |
| Operating profit (loss) | 9901 | -€27,836 | €33,749 | +€61,585 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -95.2% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -95.2% |
| Financial charges | 65/66B | €2,531 | €2,214 | -€317 | -12.5% |
| Recurring financial charges | 65 | €2,531 | €2,214 | -€317 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€30,365 | €31,535 | +€61,900 | |
| Income taxes | 67/77 | €323 | €353 | +€30 | +9.3% |
| Profit (loss) for the period | 9904 | -€30,689 | €31,182 | +€61,870 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,689 | €31,182 | +€61,870 |
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 7 October 2026 via checked.be.