Boostik: what changed
Two fiscal 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.
Boostik
Largest movements
- Deferred charges and accrued income -€19,318
down €19,318 (-49.4%), from €39,076 to €19,758
- Receivables within one year +€12,237
up €12,237 (+536.1%), from €2,282 to €14,519
of which Trade receivables: +€11,541
- Tangible fixed assets -€12,163
down €12,163 (-14.8%), from €82,273 to €70,110
of which Other tangible fixed assets: -€11,218
- Cash -€10,676
down €10,676 (-31.2%), from €34,251 to €23,575
mainly Net result for the year (-€47,375) and Receivables within one year (-€12,237)
- Intangible fixed assets -€2,000
down €2,000 (-26.4%), from €7,563 to €5,563
- Profit (loss) carried forward -€47,375
down €47,375 (-110.1%), from -€43,026 to -€90,400
- Trade debts +€16,213
up €16,213 (+24.1%), from €67,222 to €83,435
- Accrued charges and deferred income +€11,235
up €11,235 (+24.3%), from €46,209 to €57,444
- Debts after one year -€10,952
down €10,952 (-29.0%), from €37,718 to €26,766
- Investment grants -€2,742
down €2,742 (-17.4%), from €15,768 to €13,025
- Gross operating margin -€25,103
down €25,103 (-45.1%), from €55,718 to €30,615
- Staff costs -€16,539
down €16,539 (-21.4%), from €77,155 to €60,616
- Depreciation -€2,242
down €2,242 (-13.7%), from €16,405 to €14,163
- Financial charges -€1,620
down €1,620 (-21.4%), from €7,573 to €5,953
- Other operating charges -€1,049
down €1,049 (-100.0%), from €1,049 to €0
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 | €180,445 | €148,525 | -€31,920 | -17.7% |
| Fixed assets | 21/28 | €104,836 | €90,673 | -€14,163 | -13.5% |
| Intangible fixed assets | 21 | €7,563 | €5,563 | -€2,000 | -26.4% |
| Tangible fixed assets | 22/27 | €82,273 | €70,110 | -€12,163 | -14.8% |
| Furniture and vehicles | 24 | €1,728 | €782 | -€946 | -54.7% |
| Other tangible fixed assets | 26 | €80,545 | €69,328 | -€11,218 | -13.9% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €75,609 | €57,853 | -€17,757 | -23.5% |
| Amounts receivable within one year | 40/41 | €2,282 | €14,519 | +€12,237 | +536.1% |
| Trade receivables | 40 | €2,282 | €13,824 | +€11,541 | +505.7% |
| Other amounts receivable | 41 | - | €695 | +€695 | |
| Cash at bank and in hand | 54/58 | €34,251 | €23,575 | -€10,676 | -31.2% |
| Deferred charges and accrued income | 490/1 | €39,076 | €19,758 | -€19,318 | -49.4% |
| Total equity and liabilities | 10/49 | €180,445 | €148,525 | -€31,920 | -17.7% |
| Equity | 10/15 | €7,742 | -€42,375 | -€50,117 | |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,026 | -€90,400 | -€47,375 | -110.1% |
| Investment grants | 15 | €15,768 | €13,025 | -€2,742 | -17.4% |
| Amounts payable | 17/49 | €172,703 | €190,900 | +€18,197 | +10.5% |
| Amounts payable after more than one year | 17 | €37,718 | €26,766 | -€10,952 | -29.0% |
| Financial debts | 170/4 | €37,718 | €26,766 | -€10,952 | -29.0% |
| Amounts payable within one year | 42/48 | €88,776 | €106,690 | +€17,914 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €11,409 | €11,602 | +€193 | +1.7% |
| Trade debts | 44 | €67,222 | €83,435 | +€16,213 | +24.1% |
| Suppliers | 440/4 | €67,222 | €83,435 | +€16,213 | +24.1% |
| Taxes, remuneration and social security | 45 | €5,488 | €6,996 | +€1,508 | +27.5% |
| Taxes | 450/3 | €2,351 | €1,100 | -€1,252 | -53.2% |
| Remuneration and social security | 454/9 | €3,137 | €5,896 | +€2,759 | +88.0% |
| Other amounts payable | 47/48 | €4,657 | €4,657 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €46,209 | €57,444 | +€11,235 | +24.3% |
| Remuneration, social security and pensions | 62 | €77,155 | €60,616 | -€16,539 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,405 | €14,163 | -€2,242 | -13.7% |
| Other operating charges | 640/8 | €1,049 | €0 | -€1,049 | -100.0% |
| Gross operating margin | 9900 | €55,718 | €30,615 | -€25,103 | -45.1% |
| Operating profit (loss) | 9901 | -€38,891 | -€44,165 | -€5,273 | -13.6% |
| Financial income | 75/76B | €3,439 | €2,743 | -€696 | -20.2% |
| Recurring financial income | 75 | €3,439 | €2,743 | -€696 | -20.2% |
| Financial charges | 65/66B | €7,573 | €5,953 | -€1,620 | -21.4% |
| Recurring financial charges | 65 | €7,573 | €5,953 | -€1,620 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€43,026 | -€47,375 | -€4,349 | -10.1% |
| Profit (loss) for the period | 9904 | -€43,026 | -€47,375 | -€4,349 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,026 | -€47,375 | -€4,349 | -10.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.