BoostFactor: 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.
BoostFactor
Largest movements
- Receivables within one year -€20,974
down €20,974 (-56.3%), from €37,242 to €16,269
of which Trade receivables: -€20,770
- Cash +€18,817
up €18,817 (+875.4%), from €2,150 to €20,967
mainly Receivables within one year (+€20,974) and Net result for the year (+€12,815)
- Trade debts -€17,512
down €17,512 (-45.1%), from €38,834 to €21,322
- Reserves +€11,655
new in 2025: €11,655
- Tax, wage and social debts +€4,814
new in 2025: €4,814
- Other debts -€2,087
down €2,087 (-99.4%), from €2,099 to €13
- Profit (loss) carried forward +€1,160
no longer reported in 2025 (was -€1,160)
- Gross operating margin +€18,160
up €18,160, from -€324 to €17,836
- Taxes +€4,526
new in 2025: €4,526
- Other operating charges -€360
down €360 (-48.2%), from €748 to €387
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 | €39,894 | €37,948 | -€1,946 | -4.9% |
| Current assets | 29/58 | €39,894 | €37,948 | -€1,946 | -4.9% |
| Amounts receivable within one year | 40/41 | €37,242 | €16,269 | -€20,974 | -56.3% |
| Trade receivables | 40 | €37,007 | €16,237 | -€20,770 | -56.1% |
| Other amounts receivable | 41 | €235 | €32 | -€203 | -86.5% |
| Cash at bank and in hand | 54/58 | €2,150 | €20,967 | +€18,817 | +875.4% |
| Deferred charges and accrued income | 490/1 | €502 | €712 | +€210 | +41.9% |
| Total equity and liabilities | 10/49 | €39,894 | €37,948 | -€1,946 | -4.9% |
| Equity | 10/15 | -€1,040 | €11,775 | +€12,815 | |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | - | €11,655 | +€11,655 | |
| Distributable reserves | 133 | - | €11,655 | +€11,655 | |
| Profit (loss) carried forward | 14 | -€1,160 | - | +€1,160 | |
| Amounts payable | 17/49 | €40,934 | €26,172 | -€14,761 | -36.1% |
| Amounts payable within one year | 42/48 | €40,934 | €26,172 | -€14,761 | -36.1% |
| Financial debts | 43 | - | €23 | +€23 | |
| Credit institutions | 430/8 | - | €23 | +€23 | |
| Trade debts | 44 | €38,834 | €21,322 | -€17,512 | -45.1% |
| Suppliers | 440/4 | €38,834 | €21,322 | -€17,512 | -45.1% |
| Taxes, remuneration and social security | 45 | - | €4,814 | +€4,814 | |
| Taxes | 450/3 | - | €4,814 | +€4,814 | |
| Other amounts payable | 47/48 | €2,099 | €13 | -€2,087 | -99.4% |
| Other operating charges | 640/8 | €748 | €387 | -€360 | -48.2% |
| Gross operating margin | 9900 | -€324 | €17,836 | +€18,160 | |
| Operating profit (loss) | 9901 | -€1,072 | €17,449 | +€18,520 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +47400.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +47400.0% |
| Financial charges | 65/66B | €88 | €112 | +€24 | +27.8% |
| Recurring financial charges | 65 | €88 | €112 | +€24 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,160 | €17,341 | +€18,501 | |
| Income taxes | 67/77 | - | €4,526 | +€4,526 | |
| Profit (loss) for the period | 9904 | -€1,160 | €12,815 | +€13,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,160 | €12,815 | +€13,975 |
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 12 October 2026 via checked.be.