BOOTBASE: 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.
BOOTBASE
Largest movements
- Receivables within one year -€23,813
down €23,813 (-57.1%), from €41,721 to €17,908
of which Trade receivables: -€23,225
- Tangible fixed assets -€4,986
down €4,986 (-10.0%), from €49,775 to €44,789
of which Furniture and vehicles: -€6,362
- Cash +€1,778
up €1,778 (+77.0%), from €2,308 to €4,087
mainly Net result for the year (+€39,392) and Receivables within one year (+€23,813)
- Other debts -€17,195
down €17,195 (-29.9%), from €57,542 to €40,346
- Debts after one year -€8,330
down €8,330 (-49.1%), from €16,958 to €8,628
- Tax, wage and social debts -€2,278
down €2,278 (-18.1%), from €12,589 to €10,311
of which Taxes: -€2,331
- Depreciation +€12,231
up €12,231 (+360%), from €3,401 to €15,632
- Gross operating margin -€9,762
down €9,762 (-12.7%), from €77,150 to €67,387
- Taxes -€4,980
down €4,980 (-32.5%), from €15,330 to €10,350
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 | €95,834 | €68,623 | -€27,211 | -28.4% |
| Fixed assets | 21/28 | €49,775 | €44,789 | -€4,986 | -10.0% |
| Tangible fixed assets | 22/27 | €49,775 | €44,789 | -€4,986 | -10.0% |
| Plant, machinery and equipment | 23 | €1,995 | €3,371 | +€1,376 | +69.0% |
| Furniture and vehicles | 24 | €47,780 | €41,418 | -€6,362 | -13.3% |
| Current assets | 29/58 | €46,059 | €23,834 | -€22,225 | -48.3% |
| Amounts receivable within one year | 40/41 | €41,721 | €17,908 | -€23,813 | -57.1% |
| Trade receivables | 40 | €39,488 | €16,262 | -€23,225 | -58.8% |
| Other amounts receivable | 41 | €2,233 | €1,645 | -€588 | -26.3% |
| Cash at bank and in hand | 54/58 | €2,308 | €4,087 | +€1,778 | +77.0% |
| Deferred charges and accrued income | 490/1 | €2,030 | €1,840 | -€190 | -9.4% |
| Total equity and liabilities | 10/49 | €95,834 | €68,623 | -€27,211 | -28.4% |
| Equity | 10/15 | €186 | €186 | = | 0.0% |
| Contributions | 10/11 | €186 | €186 | = | 0.0% |
| Amounts payable | 17/49 | €95,648 | €68,437 | -€27,211 | -28.4% |
| Amounts payable after more than one year | 17 | €16,958 | €8,628 | -€8,330 | -49.1% |
| Financial debts | 170/4 | €16,958 | €8,628 | -€8,330 | -49.1% |
| Amounts payable within one year | 42/48 | €78,625 | €59,742 | -€18,883 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €8,042 | €8,330 | +€288 | +3.6% |
| Financial debts | 43 | - | €167 | +€167 | |
| Credit institutions | 430/8 | - | €167 | +€167 | |
| Trade debts | 44 | €452 | €588 | +€135 | +29.9% |
| Suppliers | 440/4 | €452 | €588 | +€135 | +29.9% |
| Taxes, remuneration and social security | 45 | €12,589 | €10,311 | -€2,278 | -18.1% |
| Taxes | 450/3 | €10,489 | €8,158 | -€2,331 | -22.2% |
| Remuneration and social security | 454/9 | €2,100 | €2,153 | +€53 | +2.5% |
| Other amounts payable | 47/48 | €57,542 | €40,346 | -€17,195 | -29.9% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,401 | €15,632 | +€12,231 | +360% |
| Other operating charges | 640/8 | €629 | €464 | -€166 | -26.3% |
| Non-recurring operating charges | 66A | - | €592 | +€592 | |
| Gross operating margin | 9900 | €77,150 | €67,387 | -€9,762 | -12.7% |
| Operating profit (loss) | 9901 | €73,119 | €50,700 | -€22,419 | -30.7% |
| Financial income | 75/76B | €90 | €5 | -€85 | -94.5% |
| Recurring financial income | 75 | €90 | €5 | -€85 | -94.5% |
| Financial charges | 65/66B | €337 | €962 | +€625 | +185% |
| Recurring financial charges | 65 | €337 | €962 | +€625 | +185% |
| Profit (loss) for the period before taxes | 9903 | €72,872 | €49,742 | -€23,129 | -31.7% |
| Income taxes | 67/77 | €15,330 | €10,350 | -€4,980 | -32.5% |
| Profit (loss) for the period | 9904 | €57,542 | €39,392 | -€18,149 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,542 | €39,392 | -€18,149 | -31.5% |
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 14 October 2026 via checked.be.