BOOSTU: 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.
BOOSTU
Largest movements
- Receivables within one year +€183,491
up €183,491 (+40.1%), from €457,561 to €641,051
of which Trade receivables: +€184,097
- Deferred charges and accrued income +€17,115
up €17,115 (+896.1%), from €1,910 to €19,025
- Profit (loss) carried forward +€118,510
up €118,510 (+28.6%), from €414,010 to €532,520
- Trade debts +€84,229
up €84,229 (+34.7%), from €242,529 to €326,758
- Tax, wage and social debts -€72,934
down €72,934 (-35.9%), from €203,375 to €130,441
of which Taxes: -€65,080
- Current portion of long-term debt +€60,000
new in 2025: €60,000
- Gross operating margin +€288,587
up €288,587 (+35.3%), from €818,652 to €1.1m
- Staff costs +€216,034
up €216,034 (+32.4%), from €666,327 to €882,361
- Financial income -€149,342
down €149,342 (-93.7%), from €159,435 to €10,093
of which Non-recurring financial income: -€154,000
- Taxes +€20,205
up €20,205 (+55.2%), from €36,636 to €56,841
- Other operating charges -€15,340
down €15,340 (-54.0%), from €28,430 to €13,089
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 | €894,780 | €1,093,888 | +€199,108 | +22.3% |
| Fixed assets | 21/28 | €102,224 | €102,040 | -€183 | -0.2% |
| Intangible fixed assets | 21 | - | €4,481 | +€4,481 | |
| Tangible fixed assets | 22/27 | €101,124 | €96,460 | -€4,664 | -4.6% |
| Plant, machinery and equipment | 23 | €26,795 | €34,252 | +€7,457 | +27.8% |
| Furniture and vehicles | 24 | €74,329 | €62,207 | -€12,121 | -16.3% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €792,557 | €991,848 | +€199,291 | +25.1% |
| Amounts receivable within one year | 40/41 | €457,561 | €641,051 | +€183,491 | +40.1% |
| Trade receivables | 40 | €442,871 | €626,968 | +€184,097 | +41.6% |
| Other amounts receivable | 41 | €14,690 | €14,084 | -€606 | -4.1% |
| Current investments | 50/53 | €175,000 | €175,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €158,086 | €156,771 | -€1,315 | -0.8% |
| Deferred charges and accrued income | 490/1 | €1,910 | €19,025 | +€17,115 | +896.1% |
| Total equity and liabilities | 10/49 | €894,780 | €1,093,888 | +€199,108 | +22.3% |
| Equity | 10/15 | €415,010 | €533,520 | +€118,510 | +28.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €414,010 | €532,520 | +€118,510 | +28.6% |
| Amounts payable | 17/49 | €479,770 | €560,368 | +€80,598 | +16.8% |
| Amounts payable within one year | 42/48 | €446,154 | €517,200 | +€71,045 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | - | €60,000 | +€60,000 | |
| Trade debts | 44 | €242,529 | €326,758 | +€84,229 | +34.7% |
| Suppliers | 440/4 | €242,529 | €326,758 | +€84,229 | +34.7% |
| Taxes, remuneration and social security | 45 | €203,375 | €130,441 | -€72,934 | -35.9% |
| Taxes | 450/3 | €95,366 | €30,287 | -€65,080 | -68.2% |
| Remuneration and social security | 454/9 | €108,009 | €100,155 | -€7,854 | -7.3% |
| Other amounts payable | 47/48 | €250 | - | -€250 | |
| Accrued charges and deferred income | 492/3 | €33,616 | €43,168 | +€9,552 | +28.4% |
| Remuneration, social security and pensions | 62 | €666,327 | €882,361 | +€216,034 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,140 | €43,420 | +€3,280 | +8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €115 | +€115 | |
| Other operating charges | 640/8 | €28,430 | €13,089 | -€15,340 | -54.0% |
| Gross operating margin | 9900 | €818,652 | €1,107,239 | +€288,587 | +35.3% |
| Operating profit (loss) | 9901 | €83,755 | €168,254 | +€84,499 | +100.9% |
| Financial income | 75/76B | €159,435 | €10,093 | -€149,342 | -93.7% |
| Recurring financial income | 75 | €5,435 | €10,093 | +€4,658 | +85.7% |
| Non-recurring financial income | 76B | €154,000 | - | -€154,000 | |
| Financial charges | 65/66B | €5,110 | €2,996 | -€2,114 | -41.4% |
| Recurring financial charges | 65 | €5,110 | €2,996 | -€2,114 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €238,081 | €175,351 | -€62,729 | -26.3% |
| Income taxes | 67/77 | €36,636 | €56,841 | +€20,205 | +55.2% |
| Profit (loss) for the period | 9904 | €201,445 | €118,510 | -€82,934 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €201,445 | €118,510 | -€82,934 | -41.2% |
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 3 October 2026 via checked.be.