BOOSTCHARGE: 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.
BOOSTCHARGE
Largest movements
- Tangible fixed assets +€2.2m
up €2.2m (+39.9%), from €5.6m to €7.8m
of which Plant, machinery and equipment: +€1.7m
- Cash +€515,253
up €515,253 (+324.9%), from €158,584 to €673,838
mainly Debts after one year (+€3.1m) and Depreciation (+€878,983)
- Deferred charges and accrued income +€193,581
up €193,581 (+219.0%), from €88,382 to €281,963
- Debts after one year +€3.1m
up €3.1m (+120.5%), from €2.6m to €5.7m
- Other debts -€634,000
down €634,000 (-31.5%), from €2.0m to €1.4m
- Profit (loss) carried forward -€342,859
down €342,859 (-64.3%), from -€533,506 to -€876,366
- Investment grants +€274,798
up €274,798 (+32.9%), from €835,349 to €1.1m
- Current portion of long-term debt +€229,102
up €229,102 (+83.8%), from €273,252 to €502,354
- Gross operating margin +€511,175
up €511,175 (+273.4%), from €186,986 to €698,161
- Depreciation +€436,440
up €436,440 (+98.6%), from €442,543 to €878,983
- Financial charges +€177,417
up €177,417 (+153.9%), from €115,264 to €292,682
- Financial income +€41,659
up €41,659 (+44.5%), from €93,654 to €135,313
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 | €6,261,939 | €9,180,009 | +€2.9m | +46.6% |
| Formation expenses | 20 | €306 | €98 | -€208 | -68.0% |
| Fixed assets | 21/28 | €5,705,817 | €7,907,678 | +€2.2m | +38.6% |
| Intangible fixed assets | 21 | €95,361 | €62,433 | -€32,928 | -34.5% |
| Tangible fixed assets | 22/27 | €5,603,457 | €7,838,245 | +€2.2m | +39.9% |
| Plant, machinery and equipment | 23 | €4,484,969 | €6,184,653 | +€1.7m | +37.9% |
| Furniture and vehicles | 24 | €10,901 | €9,439 | -€1,462 | -13.4% |
| Leasing and similar rights | 25 | €877,655 | €1,111,086 | +€233,431 | +26.6% |
| Assets under construction and advance payments | 27 | €229,931 | €533,068 | +€303,136 | +131.8% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €555,815 | €1,272,233 | +€716,418 | +128.9% |
| Amounts receivable within one year | 40/41 | €308,849 | €316,433 | +€7,584 | +2.5% |
| Trade receivables | 40 | €308,849 | €220,818 | -€88,032 | -28.5% |
| Other amounts receivable | 41 | €0 | €95,615 | +€95,615 | |
| Cash at bank and in hand | 54/58 | €158,584 | €673,838 | +€515,253 | +324.9% |
| Deferred charges and accrued income | 490/1 | €88,382 | €281,963 | +€193,581 | +219.0% |
| Total equity and liabilities | 10/49 | €6,261,939 | €9,180,009 | +€2.9m | +46.6% |
| Equity | 10/15 | €1,051,843 | €983,782 | -€68,061 | -6.5% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€533,506 | -€876,366 | -€342,859 | -64.3% |
| Investment grants | 15 | €835,349 | €1,110,148 | +€274,798 | +32.9% |
| Amounts payable | 17/49 | €5,210,096 | €8,196,227 | +€3.0m | +57.3% |
| Amounts payable after more than one year | 17 | €2,566,970 | €5,660,400 | +€3.1m | +120.5% |
| Financial debts | 170/4 | €2,566,970 | €5,660,400 | +€3.1m | +120.5% |
| Amounts payable within one year | 42/48 | €2,497,274 | €2,227,162 | -€270,112 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €273,252 | €502,354 | +€229,102 | +83.8% |
| Financial debts | 43 | €2,428 | €0 | -€2,428 | -100.0% |
| Credit institutions | 430/8 | €2,428 | €0 | -€2,428 | -100.0% |
| Trade debts | 44 | €183,198 | €320,287 | +€137,090 | +74.8% |
| Suppliers | 440/4 | €183,198 | €320,287 | +€137,090 | +74.8% |
| Taxes, remuneration and social security | 45 | €26,397 | €26,521 | +€124 | +0.5% |
| Taxes | 450/3 | €26,397 | €26,521 | +€124 | +0.5% |
| Other amounts payable | 47/48 | €2,012,000 | €1,378,000 | -€634,000 | -31.5% |
| Accrued charges and deferred income | 492/3 | €145,852 | €308,665 | +€162,813 | +111.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442,543 | €878,983 | +€436,440 | +98.6% |
| Other operating charges | 640/8 | €3,472 | €1,418 | -€2,054 | -59.2% |
| Non-recurring operating charges | 66A | - | €3,250 | +€3,250 | |
| Gross operating margin | 9900 | €186,986 | €698,161 | +€511,175 | +273.4% |
| Operating profit (loss) | 9901 | -€259,030 | -€185,490 | +€73,539 | +28.4% |
| Financial income | 75/76B | €93,654 | €135,313 | +€41,659 | +44.5% |
| Recurring financial income | 75 | €93,654 | €135,313 | +€41,659 | +44.5% |
| Financial charges | 65/66B | €115,264 | €292,682 | +€177,417 | +153.9% |
| Recurring financial charges | 65 | €115,264 | €292,682 | +€177,417 | +153.9% |
| Profit (loss) for the period before taxes | 9903 | -€280,640 | -€342,859 | -€62,219 | -22.2% |
| Profit (loss) for the period | 9904 | -€280,640 | -€342,859 | -€62,219 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€280,640 | -€342,859 | -€62,219 | -22.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.