BoosterConsult: 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.
BoosterConsult
Largest movements
- Current investments +€422,691
up €422,691 (+48.9%), from €864,207 to €1.3m
- Deferred charges and accrued income +€34,176
up €34,176 (+1127.0%), from €3,032 to €37,208
- Cash +€20,986
up €20,986 (+36.5%), from €57,509 to €78,495
mainly Net result for the year (+€550,409) and Tax, wage and social debts (+€62,622)
- Reserves +€425,409
up €425,409 (+46.6%), from €913,221 to €1.3m
- Tax, wage and social debts +€62,622
up €62,622 (+956.6%), from €6,546 to €69,169
of which Taxes: +€62,622
- Other debts -€20,679
down €20,679 (-54.2%), from €38,130 to €17,450
- Gross operating margin +€546,911
up €546,911 (+225.0%), from €243,070 to €789,982
- Taxes +€184,899
up €184,899 (+279.9%), from €66,051 to €250,949
- Financial income +€12,649
up €12,649 (+83.7%), from €15,108 to €27,757
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 | €983,142 | €1,454,787 | +€471,645 | +48.0% |
| Fixed assets | 21/28 | €33,552 | €22,843 | -€10,709 | -31.9% |
| Tangible fixed assets | 22/27 | €33,502 | €22,793 | -€10,709 | -32.0% |
| Plant, machinery and equipment | 23 | €13,833 | €1,477 | -€12,356 | -89.3% |
| Furniture and vehicles | 24 | €19,668 | €9,774 | -€9,894 | -50.3% |
| Other tangible fixed assets | 26 | - | €11,542 | +€11,542 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €949,590 | €1,431,944 | +€482,354 | +50.8% |
| Amounts receivable within one year | 40/41 | €24,842 | €29,343 | +€4,501 | +18.1% |
| Trade receivables | 40 | €23,780 | €28,548 | +€4,768 | +20.1% |
| Other amounts receivable | 41 | €1,061 | €795 | -€267 | -25.1% |
| Current investments | 50/53 | €864,207 | €1,286,898 | +€422,691 | +48.9% |
| Cash at bank and in hand | 54/58 | €57,509 | €78,495 | +€20,986 | +36.5% |
| Deferred charges and accrued income | 490/1 | €3,032 | €37,208 | +€34,176 | +1127.0% |
| Total equity and liabilities | 10/49 | €983,142 | €1,454,787 | +€471,645 | +48.0% |
| Equity | 10/15 | €931,821 | €1,357,230 | +€425,409 | +45.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €913,221 | €1,338,630 | +€425,409 | +46.6% |
| Distributable reserves | 133 | €913,221 | €1,338,630 | +€425,409 | +46.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,321 | €97,556 | +€46,236 | +90.1% |
| Amounts payable within one year | 42/48 | €50,323 | €95,517 | +€45,195 | +89.8% |
| Trade debts | 44 | €5,646 | €8,898 | +€3,252 | +57.6% |
| Suppliers | 440/4 | €5,646 | €8,898 | +€3,252 | +57.6% |
| Taxes, remuneration and social security | 45 | €6,546 | €69,169 | +€62,622 | +956.6% |
| Taxes | 450/3 | €6,546 | €69,169 | +€62,622 | +956.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €38,130 | €17,450 | -€20,679 | -54.2% |
| Accrued charges and deferred income | 492/3 | €998 | €2,039 | +€1,041 | +104.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,755 | €10,709 | -€47 | -0.4% |
| Other operating charges | 640/8 | €716 | €747 | +€31 | +4.3% |
| Gross operating margin | 9900 | €243,070 | €789,982 | +€546,911 | +225.0% |
| Operating profit (loss) | 9901 | €231,599 | €778,526 | +€546,927 | +236.2% |
| Financial income | 75/76B | €15,108 | €27,757 | +€12,649 | +83.7% |
| Recurring financial income | 75 | €15,108 | €27,757 | +€12,649 | +83.7% |
| Financial charges | 65/66B | €4,623 | €4,924 | +€302 | +6.5% |
| Recurring financial charges | 65 | €4,623 | €4,924 | +€302 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €242,084 | €801,359 | +€559,275 | +231.0% |
| Income taxes | 67/77 | €66,051 | €250,949 | +€184,899 | +279.9% |
| Profit (loss) for the period | 9904 | €176,033 | €550,409 | +€374,376 | +212.7% |
| Profit (loss) for the period to be appropriated | 9905 | €176,033 | €550,409 | +€374,376 | +212.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.