BOOSTCODE: 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.
BOOSTCODE
Largest movements
- Receivables within one year -€65,338
down €65,338 (-58.2%), from €112,287 to €46,948
of which Trade receivables: -€65,147
- Cash +€6,634
up €6,634 (+234.9%), from €2,824 to €9,457
mainly Receivables within one year (+€65,338) and Net result for the year (+€42,168)
- Tangible fixed assets -€2,408
down €2,408 (-23.8%), from €10,130 to €7,722
of which Furniture and vehicles: -€3,135
- Trade debts -€48,516
down €48,516 (-88.9%), from €54,596 to €6,080
- Advances received -€32,951
no longer reported in 2025 (was €32,951)
- Reserves +€25,000
up €25,000 (+1344.7%), from €1,859 to €26,859
of which Distributable reserves: +€25,000
- Profit (loss) carried forward +€17,168
up €17,168 (+637.4%), from €2,694 to €19,862
- Short-term financial debts -€8,651
no longer reported in 2025 (was €8,651)
- Staff costs -€13,315
no longer reported in 2025 (was €13,315)
- Financial charges -€8,378
down €8,378 (-60.0%), from €13,965 to €5,587
of which Non-recurring financial charges: -€9,606
- Gross operating margin +€7,727
up €7,727 (+14.9%), from €51,873 to €59,601
- Taxes +€7,692
up €7,692 (+3549.5%), from €217 to €7,909
- Depreciation -€1,484
down €1,484 (-25.5%), from €5,828 to €4,344
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 | €129,446 | €68,761 | -€60,685 | -46.9% |
| Fixed assets | 21/28 | €13,955 | €11,547 | -€2,408 | -17.3% |
| Tangible fixed assets | 22/27 | €10,130 | €7,722 | -€2,408 | -23.8% |
| Plant, machinery and equipment | 23 | €4,017 | €4,743 | +€726 | +18.1% |
| Furniture and vehicles | 24 | €6,113 | €2,979 | -€3,135 | -51.3% |
| Financial fixed assets | 28 | €3,825 | €3,825 | = | 0.0% |
| Current assets | 29/58 | €115,491 | €57,214 | -€58,277 | -50.5% |
| Amounts receivable within one year | 40/41 | €112,287 | €46,948 | -€65,338 | -58.2% |
| Trade receivables | 40 | €75,284 | €10,137 | -€65,147 | -86.5% |
| Other amounts receivable | 41 | €37,002 | €36,811 | -€191 | -0.5% |
| Cash at bank and in hand | 54/58 | €2,824 | €9,457 | +€6,634 | +234.9% |
| Deferred charges and accrued income | 490/1 | €380 | €808 | +€428 | +112.6% |
| Total equity and liabilities | 10/49 | €129,446 | €68,761 | -€60,685 | -46.9% |
| Equity | 10/15 | €10,753 | €52,921 | +€42,168 | +392.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €26,859 | +€25,000 | +1344.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €2,694 | €19,862 | +€17,168 | +637.4% |
| Amounts payable | 17/49 | €118,693 | €15,840 | -€102,853 | -86.7% |
| Amounts payable after more than one year | 17 | €7,530 | - | -€7,530 | |
| Financial debts | 170/4 | €7,530 | - | -€7,530 | |
| Amounts payable within one year | 42/48 | €111,036 | €15,290 | -€95,746 | -86.2% |
| Current portion of amounts payable after more than one year | 42 | €14,021 | €7,530 | -€6,491 | -46.3% |
| Financial debts | 43 | €8,651 | - | -€8,651 | |
| Credit institutions | 430/8 | €8,651 | - | -€8,651 | |
| Trade debts | 44 | €54,596 | €6,080 | -€48,516 | -88.9% |
| Suppliers | 440/4 | €54,596 | €6,080 | -€48,516 | -88.9% |
| Advances received on contracts in progress | 46 | €32,951 | - | -€32,951 | |
| Taxes, remuneration and social security | 45 | €816 | €1,680 | +€864 | +105.8% |
| Taxes | 450/3 | - | €1,680 | +€1,680 | |
| Remuneration and social security | 454/9 | €816 | - | -€816 | |
| Accrued charges and deferred income | 492/3 | €127 | €550 | +€423 | +333.0% |
| Non-recurring operating income | 76A | - | €9,708 | +€9,708 | |
| Remuneration, social security and pensions | 62 | €13,315 | - | -€13,315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,828 | €4,344 | -€1,484 | -25.5% |
| Other operating charges | 640/8 | €1,368 | €987 | -€381 | -27.8% |
| Gross operating margin | 9900 | €51,873 | €59,601 | +€7,727 | +14.9% |
| Operating profit (loss) | 9901 | €31,362 | €54,269 | +€22,907 | +73.0% |
| Financial income | 75/76B | €1,919 | €1,395 | -€524 | -27.3% |
| Recurring financial income | 75 | €1,919 | €1,395 | -€524 | -27.3% |
| Financial charges | 65/66B | €13,965 | €5,587 | -€8,378 | -60.0% |
| Recurring financial charges | 65 | €4,358 | €5,587 | +€1,228 | +28.2% |
| Non-recurring financial charges | 66B | €9,606 | - | -€9,606 | |
| Profit (loss) for the period before taxes | 9903 | €19,316 | €50,078 | +€30,761 | +159.2% |
| Income taxes | 67/77 | €217 | €7,909 | +€7,692 | +3549.5% |
| Profit (loss) for the period | 9904 | €19,100 | €42,168 | +€23,069 | +120.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,100 | €42,168 | +€23,069 | +120.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.