BOOSTER: 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.
BOOSTER
Largest movements
- Receivables within one year -€19,522
down €19,522 (-65.2%), from €29,953 to €10,431
of which Trade receivables: -€16,057
- Tangible fixed assets -€13,079
down €13,079 (-25.7%), from €50,829 to €37,751
of which Furniture and vehicles: -€12,212
- Cash +€3,484
up €3,484 (+10.0%), from €34,974 to €38,458
mainly Net result for the year (+€21,794) and Receivables within one year (+€19,522)
- Deferred charges and accrued income -€2,037
down €2,037 (-36.8%), from €5,529 to €3,492
- Profit (loss) carried forward +€21,794
up €21,794 (+65.5%), from €33,272 to €55,066
- Other debts -€20,945
down €20,945 (-81.5%), from €25,703 to €4,758
- Advances received -€16,940
no longer reported in 2025 (was €16,940)
- Debts after one year -€6,375
down €6,375 (-35.6%), from €17,916 to €11,541
- Trade debts -€6,353
down €6,353 (-86.8%), from €7,322 to €969
- Gross operating margin +€19,853
up €19,853 (+76.5%), from €25,958 to €45,812
- Staff costs +€2,697
new in 2025: €2,697
- Taxes +€2,531
up €2,531 (+74.8%), from €3,383 to €5,915
- Financial income -€1,865
down €1,865 (-94.2%), from €1,981 to €116
of which Non-recurring financial income: -€1,912
- Depreciation +€1,085
up €1,085 (+8.2%), from €13,254 to €14,339
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 | €121,285 | €90,132 | -€31,153 | -25.7% |
| Fixed assets | 21/28 | €50,829 | €37,751 | -€13,079 | -25.7% |
| Tangible fixed assets | 22/27 | €50,829 | €37,751 | -€13,079 | -25.7% |
| Plant, machinery and equipment | 23 | €2,270 | €1,404 | -€866 | -38.2% |
| Furniture and vehicles | 24 | €48,559 | €36,347 | -€12,212 | -25.1% |
| Current assets | 29/58 | €70,456 | €52,381 | -€18,075 | -25.7% |
| Amounts receivable within one year | 40/41 | €29,953 | €10,431 | -€19,522 | -65.2% |
| Trade receivables | 40 | €26,487 | €10,431 | -€16,057 | -60.6% |
| Other amounts receivable | 41 | €3,466 | - | -€3,466 | |
| Cash at bank and in hand | 54/58 | €34,974 | €38,458 | +€3,484 | +10.0% |
| Deferred charges and accrued income | 490/1 | €5,529 | €3,492 | -€2,037 | -36.8% |
| Total equity and liabilities | 10/49 | €121,285 | €90,132 | -€31,153 | -25.7% |
| Equity | 10/15 | €34,272 | €56,066 | +€21,794 | +63.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,272 | €55,066 | +€21,794 | +65.5% |
| Amounts payable | 17/49 | €87,013 | €34,065 | -€52,948 | -60.9% |
| Amounts payable after more than one year | 17 | €17,916 | €11,541 | -€6,375 | -35.6% |
| Financial debts | 170/4 | €17,916 | €11,541 | -€6,375 | -35.6% |
| Amounts payable within one year | 42/48 | €69,097 | €22,525 | -€46,573 | -67.4% |
| Current portion of amounts payable after more than one year | 42 | €6,220 | €6,375 | +€155 | +2.5% |
| Trade debts | 44 | €7,322 | €969 | -€6,353 | -86.8% |
| Suppliers | 440/4 | €7,322 | €969 | -€6,353 | -86.8% |
| Advances received on contracts in progress | 46 | €16,940 | - | -€16,940 | |
| Taxes, remuneration and social security | 45 | €12,912 | €10,423 | -€2,490 | -19.3% |
| Taxes | 450/3 | €12,912 | €10,423 | -€2,490 | -19.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €25,703 | €4,758 | -€20,945 | -81.5% |
| Remuneration, social security and pensions | 62 | - | €2,697 | +€2,697 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,254 | €14,339 | +€1,085 | +8.2% |
| Other operating charges | 640/8 | €577 | €418 | -€158 | -27.4% |
| Gross operating margin | 9900 | €25,958 | €45,812 | +€19,853 | +76.5% |
| Operating profit (loss) | 9901 | €12,128 | €28,357 | +€16,230 | +134% |
| Financial income | 75/76B | €1,981 | €116 | -€1,865 | -94.2% |
| Recurring financial income | 75 | €69 | €116 | +€47 | +68.8% |
| Non-recurring financial income | 76B | €1,912 | - | -€1,912 | |
| Financial charges | 65/66B | €1,006 | €764 | -€242 | -24.1% |
| Recurring financial charges | 65 | €1,006 | €764 | -€242 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €13,102 | €27,709 | +€14,607 | +111% |
| Income taxes | 67/77 | €3,383 | €5,915 | +€2,531 | +74.8% |
| Profit (loss) for the period | 9904 | €9,719 | €21,794 | +€12,076 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €9,719 | €21,794 | +€12,076 | +124% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.