BOOTZ: 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.
BOOTZ
Largest movements
- Cash -€6,166
down €6,166 (-37.6%), from €16,398 to €10,232
mainly Net result for the year (-€9,271) and Tax, wage and social debts (-€3,506)
- Deferred charges and accrued income -€2,182
down €2,182 (-54.4%), from €4,011 to €1,829
- Intangible fixed assets -€1,300
down €1,300 (-59.0%), from €2,202 to €902
- Reserves -€9,271
down €9,271 (-61.5%), from €15,069 to €5,798
- Tax, wage and social debts -€3,506
down €3,506 (-94.8%), from €3,699 to €193
- Trade debts +€2,865
up €2,865 (+61.3%), from €4,670 to €7,534
- Gross operating margin -€30,771
down €30,771, from €23,571 to -€7,199
- Taxes -€3,699
down €3,699 (-100.0%), from €3,699 to €0
- Depreciation -€3,140
down €3,140 (-70.7%), from €4,440 to €1,300
- Other operating charges +€307
up €307 (+97.3%), from €315 to €622
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 | €33,501 | €23,558 | -€9,943 | -29.7% |
| Fixed assets | 21/28 | €2,202 | €902 | -€1,300 | -59.0% |
| Intangible fixed assets | 21 | €2,202 | €902 | -€1,300 | -59.0% |
| Current assets | 29/58 | €31,299 | €22,656 | -€8,643 | -27.6% |
| Amounts receivable within one year | 40/41 | €10,891 | €10,596 | -€295 | -2.7% |
| Trade receivables | 40 | €9,510 | €8,596 | -€914 | -9.6% |
| Other amounts receivable | 41 | €1,381 | €2,000 | +€619 | +44.8% |
| Cash at bank and in hand | 54/58 | €16,398 | €10,232 | -€6,166 | -37.6% |
| Deferred charges and accrued income | 490/1 | €4,011 | €1,829 | -€2,182 | -54.4% |
| Total equity and liabilities | 10/49 | €33,501 | €23,558 | -€9,943 | -29.7% |
| Equity | 10/15 | €20,069 | €10,798 | -€9,271 | -46.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,069 | €5,798 | -€9,271 | -61.5% |
| Distributable reserves | 133 | €15,069 | €5,798 | -€9,271 | -61.5% |
| Amounts payable | 17/49 | €13,432 | €12,760 | -€672 | -5.0% |
| Amounts payable within one year | 42/48 | €13,432 | €12,760 | -€672 | -5.0% |
| Financial debts | 43 | €63 | €32 | -€31 | -48.5% |
| Credit institutions | 430/8 | €63 | €32 | -€31 | -48.5% |
| Trade debts | 44 | €4,670 | €7,534 | +€2,865 | +61.3% |
| Suppliers | 440/4 | €4,670 | €7,534 | +€2,865 | +61.3% |
| Taxes, remuneration and social security | 45 | €3,699 | €193 | -€3,506 | -94.8% |
| Taxes | 450/3 | €3,699 | €193 | -€3,506 | -94.8% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,440 | €1,300 | -€3,140 | -70.7% |
| Other operating charges | 640/8 | €315 | €622 | +€307 | +97.3% |
| Gross operating margin | 9900 | €23,571 | -€7,199 | -€30,771 | |
| Operating profit (loss) | 9901 | €18,817 | -€9,121 | -€27,938 | |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €48 | €176 | +€127 | +265.2% |
| Recurring financial charges | 65 | €48 | €176 | +€127 | +265.2% |
| Profit (loss) for the period before taxes | 9903 | €18,768 | -€9,271 | -€28,039 | |
| Income taxes | 67/77 | €3,699 | €0 | -€3,699 | -100.0% |
| Profit (loss) for the period | 9904 | €15,069 | -€9,271 | -€24,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,069 | -€9,271 | -€24,340 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.