Boostern Belgium: 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.
Boostern Belgium
Largest movements
- Cash -€32,064
down €32,064 (-64.7%), from €49,559 to €17,495
mainly Receivables within one year (-€31,673) and Tax, wage and social debts (-€7,007)
- Receivables within one year +€31,673
up €31,673 (+1,227%), from €2,581 to €34,254
of which Other amounts receivable: +€32,810
- Tangible fixed assets +€1,227
up €1,227 (+60.6%), from €2,026 to €3,252
- Deferred charges and accrued income -€672
down €672 (-28.0%), from €2,403 to €1,731
- Tax, wage and social debts -€7,007
down €7,007 (-65.2%), from €10,754 to €3,748
- Profit (loss) carried forward +€4,100
up €4,100 (+9.9%), from €41,527 to €45,628
- Accrued charges and deferred income +€3,030
new in 2025: €3,030
- Gross operating margin -€14,308
down €14,308 (-63.7%), from €22,451 to €8,143
- Taxes -€2,885
down €2,885 (-66.3%), from €4,353 to €1,468
- Depreciation +€869
up €869 (+79.8%), from €1,089 to €1,958
- Financial income -€766
down €766 (-86.6%), from €885 to €118
- Financial charges -€341
down €341 (-34.8%), from €981 to €640
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 | €56,628 | €56,792 | +€164 | +0.3% |
| Fixed assets | 21/28 | €2,086 | €3,312 | +€1,227 | +58.8% |
| Tangible fixed assets | 22/27 | €2,026 | €3,252 | +€1,227 | +60.6% |
| Furniture and vehicles | 24 | €2,026 | €3,252 | +€1,227 | +60.6% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €54,543 | €53,479 | -€1,063 | -1.9% |
| Amounts receivable within one year | 40/41 | €2,581 | €34,254 | +€31,673 | +1,227% |
| Trade receivables | 40 | €2,581 | €1,443 | -€1,138 | -44.1% |
| Other amounts receivable | 41 | - | €32,810 | +€32,810 | |
| Cash at bank and in hand | 54/58 | €49,559 | €17,495 | -€32,064 | -64.7% |
| Deferred charges and accrued income | 490/1 | €2,403 | €1,731 | -€672 | -28.0% |
| Total equity and liabilities | 10/49 | €56,628 | €56,792 | +€164 | +0.3% |
| Equity | 10/15 | €42,527 | €46,628 | +€4,100 | +9.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,527 | €45,628 | +€4,100 | +9.9% |
| Amounts payable | 17/49 | €14,101 | €10,164 | -€3,937 | -27.9% |
| Amounts payable within one year | 42/48 | €14,101 | €7,135 | -€6,966 | -49.4% |
| Trade debts | 44 | €3,173 | €3,387 | +€214 | +6.8% |
| Suppliers | 440/4 | €3,173 | €3,387 | +€214 | +6.8% |
| Taxes, remuneration and social security | 45 | €10,754 | €3,748 | -€7,007 | -65.2% |
| Taxes | 450/3 | €10,754 | €3,748 | -€7,007 | -65.2% |
| Other amounts payable | 47/48 | €174 | €0 | -€174 | -100% |
| Accrued charges and deferred income | 492/3 | - | €3,030 | +€3,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,089 | €1,958 | +€869 | +79.8% |
| Non-recurring operating charges | 66A | - | €94 | +€94 | |
| Gross operating margin | 9900 | €22,451 | €8,143 | -€14,308 | -63.7% |
| Operating profit (loss) | 9901 | €21,362 | €6,090 | -€15,271 | -71.5% |
| Financial income | 75/76B | €885 | €118 | -€766 | -86.6% |
| Recurring financial income | 75 | €885 | €118 | -€766 | -86.6% |
| Financial charges | 65/66B | €981 | €640 | -€341 | -34.8% |
| Recurring financial charges | 65 | €981 | €640 | -€341 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €21,265 | €5,569 | -€15,696 | -73.8% |
| Income taxes | 67/77 | €4,353 | €1,468 | -€2,885 | -66.3% |
| Profit (loss) for the period | 9904 | €16,912 | €4,100 | -€12,811 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,912 | €4,100 | -€12,811 | -75.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.