BOOSTEZ: 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.
BOOSTEZ
Largest movements
- Receivables within one year -€36,992
down €36,992 (-88.9%), from €41,633 to €4,641
of which Trade receivables: -€31,146
- Cash +€5,413
up €5,413 (+205%), from €2,643 to €8,056
mainly Receivables within one year (+€36,992) and Debts after one year (+€8,500)
- Tangible fixed assets -€3,301
down €3,301 (-54.1%), from €6,105 to €2,805
of which Furniture and vehicles: -€2,584
- Intangible fixed assets -€2,776
down €2,776 (-48.5%), from €5,724 to €2,949
- Stocks and contracts -€2,654
down €2,654 (-9.2%), from €28,795 to €26,141
- Profit (loss) carried forward -€33,731
down €33,731 (-141%), from -€23,891 to -€57,622
- Trade debts -€14,263
down €14,263 (-97.9%), from €14,573 to €310
- Debts after one year +€8,500
up €8,500 (+11.3%), from €75,000 to €83,500
- Other debts +€6,755
new in 2025: €6,755
- Tax, wage and social debts -€6,174
down €6,174 (-64.6%), from €9,564 to €3,390
of which Remuneration and social security: -€5,243
- Gross operating margin -€53,408
down €53,408, from €44,080 to -€9,328
- Staff costs -€21,074
down €21,074 (-54.9%), from €38,403 to €17,329
- Depreciation +€1,072
up €1,072 (+21.4%), from €5,004 to €6,076
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 | €85,702 | €46,334 | -€39,369 | -45.9% |
| Fixed assets | 21/28 | €12,089 | €6,012 | -€6,076 | -50.3% |
| Intangible fixed assets | 21 | €5,724 | €2,949 | -€2,776 | -48.5% |
| Tangible fixed assets | 22/27 | €6,105 | €2,805 | -€3,301 | -54.1% |
| Furniture and vehicles | 24 | €5,033 | €2,449 | -€2,584 | -51.3% |
| Other tangible fixed assets | 26 | €1,073 | €356 | -€717 | -66.8% |
| Financial fixed assets | 28 | €259 | €259 | = | 0.0% |
| Current assets | 29/58 | €73,614 | €40,321 | -€33,292 | -45.2% |
| Stocks and contracts in progress | 3 | €28,795 | €26,141 | -€2,654 | -9.2% |
| Stocks | 30/36 | €28,795 | €26,141 | -€2,654 | -9.2% |
| Amounts receivable within one year | 40/41 | €41,633 | €4,641 | -€36,992 | -88.9% |
| Trade receivables | 40 | €35,782 | €4,637 | -€31,146 | -87.0% |
| Other amounts receivable | 41 | €5,850 | €5 | -€5,846 | -99.9% |
| Cash at bank and in hand | 54/58 | €2,643 | €8,056 | +€5,413 | +205% |
| Deferred charges and accrued income | 490/1 | €543 | €1,483 | +€940 | +173% |
| Total equity and liabilities | 10/49 | €85,702 | €46,334 | -€39,369 | -45.9% |
| Equity | 10/15 | -€13,891 | -€47,622 | -€33,731 | -243% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,891 | -€57,622 | -€33,731 | -141% |
| Amounts payable | 17/49 | €99,594 | €93,956 | -€5,637 | -5.7% |
| Amounts payable after more than one year | 17 | €75,000 | €83,500 | +€8,500 | +11.3% |
| Other amounts payable | 178/9 | €75,000 | €83,500 | +€8,500 | +11.3% |
| Amounts payable within one year | 42/48 | €24,594 | €10,456 | -€14,137 | -57.5% |
| Financial debts | 43 | €456 | - | -€456 | |
| Credit institutions | 430/8 | €456 | - | -€456 | |
| Trade debts | 44 | €14,573 | €310 | -€14,263 | -97.9% |
| Suppliers | 440/4 | €14,573 | €310 | -€14,263 | -97.9% |
| Taxes, remuneration and social security | 45 | €9,564 | €3,390 | -€6,174 | -64.6% |
| Taxes | 450/3 | €4,321 | €3,390 | -€930 | -21.5% |
| Remuneration and social security | 454/9 | €5,243 | - | -€5,243 | |
| Other amounts payable | 47/48 | - | €6,755 | +€6,755 | |
| Remuneration, social security and pensions | 62 | €38,403 | €17,329 | -€21,074 | -54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,004 | €6,076 | +€1,072 | +21.4% |
| Other operating charges | 640/8 | €631 | €679 | +€48 | +7.6% |
| Non-recurring operating charges | 66A | €1,447 | €36 | -€1,411 | -97.5% |
| Gross operating margin | 9900 | €44,080 | -€9,328 | -€53,408 | |
| Operating profit (loss) | 9901 | -€1,406 | -€33,449 | -€32,042 | -2,279% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €196 | €151 | -€46 | -23.3% |
| Recurring financial charges | 65 | €196 | €151 | -€46 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,602 | -€33,599 | -€31,997 | -1,997% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€1,730 | -€33,731 | -€32,001 | -1,849% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,730 | -€33,731 | -€32,001 | -1,849% |
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 15 October 2026 via checked.be.