BOOT CENTER: 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.
BOOT CENTER
Largest movements
- Tangible fixed assets -€1.4m
down €1.4m (-100.0%), from €1.4m to €0
- Receivables within one year +€385,000
new in 2025: €385,000
- Deferred charges and accrued income -€26,413
down €26,413 (-100.0%), from €26,413 to €0
- Profit (loss) carried forward -€569,526
down €569,526 (-34.4%), from -€1.7m to -€2.2m
- Other debts -€480,000
down €480,000 (-100.0%), from €480,000 to €0
- Gross operating margin +€38,167
up €38,167 (+51.7%), from -€73,861 to -€35,694
- Other operating charges -€796
down €796 (-100.0%), from €796 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 | €1,438,517 | €388,892 | -€1.0m | -73.0% |
| Fixed assets | 21/28 | €1,408,886 | €0 | -€1.4m | -100.0% |
| Tangible fixed assets | 22/27 | €1,408,886 | €0 | -€1.4m | -100.0% |
| Furniture and vehicles | 24 | €1,408,886 | €0 | -€1.4m | -100.0% |
| Current assets | 29/58 | €29,631 | €388,892 | +€359,261 | +1212.4% |
| Amounts receivable within one year | 40/41 | - | €385,000 | +€385,000 | |
| Other amounts receivable | 41 | - | €385,000 | +€385,000 | |
| Cash at bank and in hand | 54/58 | €3,218 | €3,892 | +€674 | +20.9% |
| Deferred charges and accrued income | 490/1 | €26,413 | €0 | -€26,413 | -100.0% |
| Total equity and liabilities | 10/49 | €1,438,517 | €388,892 | -€1.0m | -73.0% |
| Equity | 10/15 | €958,418 | €388,892 | -€569,526 | -59.4% |
| Contributions | 10/11 | €2,512,000 | €2,512,000 | = | 0.0% |
| Capital | 10 | €2,512,000 | €2,512,000 | = | 0.0% |
| Issued capital | 100 | €2,512,000 | €2,512,000 | = | 0.0% |
| Reserves | 13 | €101,301 | €101,301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €56,403 | €56,403 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50,203 | €50,203 | = | 0.0% |
| Distributable reserves | 133 | €44,898 | €44,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,654,883 | -€2,224,409 | -€569,526 | -34.4% |
| Amounts payable | 17/49 | €480,099 | €0 | -€480,099 | -100.0% |
| Amounts payable within one year | 42/48 | €480,099 | €0 | -€480,099 | -100.0% |
| Financial debts | 43 | €99 | €0 | -€99 | -100.0% |
| Credit institutions | 430/8 | €99 | €0 | -€99 | -100.0% |
| Other amounts payable | 47/48 | €480,000 | €0 | -€480,000 | -100.0% |
| Other operating charges | 640/8 | €796 | €0 | -€796 | -100.0% |
| Non-recurring operating charges | 66A | - | €533,886 | +€533,886 | |
| Gross operating margin | 9900 | -€73,861 | -€35,694 | +€38,167 | +51.7% |
| Operating profit (loss) | 9901 | -€74,657 | -€569,580 | -€494,924 | -662.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €486 | -€54 | -€540 | |
| Recurring financial charges | 65 | €486 | -€54 | -€540 | |
| Profit (loss) for the period before taxes | 9903 | -€75,143 | -€569,526 | -€494,383 | -657.9% |
| Profit (loss) for the period | 9904 | -€75,143 | -€569,526 | -€494,383 | -657.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,143 | -€569,526 | -€494,383 | -657.9% |
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 12 October 2026 via checked.be.