Boste: 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.
Boste
Largest movements
- Cash +€26,030
up €26,030 (+33.3%), from €78,205 to €104,235
mainly Other debts (+€280,911) and Net result for the year (+€91,726)
- Receivables within one year -€11,568
down €11,568 (-37.5%), from €30,872 to €19,304
- Current investments +€11,105
up €11,105 (+5.7%), from €194,015 to €205,120
- Tangible fixed assets -€10,867
down €10,867 (-22.9%), from €47,403 to €36,536
- Financial fixed assets +€10,000
new in 2025: €10,000
- Other debts +€280,911
up €280,911 (+1744.8%), from €16,100 to €297,011
- Reserves -€228,333
down €228,333 (-76.1%), from €300,081 to €71,748
- Tax, wage and social debts -€28,796
down €28,796 (-87.8%), from €32,786 to €3,990
of which Taxes: -€26,796
- Depreciation +€6,714
up €6,714 (+161.7%), from €4,153 to €10,867
- Gross operating margin -€5,734
down €5,734 (-4.4%), from €130,824 to €125,089
- Taxes -€4,450
down €4,450 (-15.2%), from €29,357 to €24,907
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 | €353,625 | €378,650 | +€25,025 | +7.1% |
| Fixed assets | 21/28 | €47,403 | €46,536 | -€867 | -1.8% |
| Tangible fixed assets | 22/27 | €47,403 | €36,536 | -€10,867 | -22.9% |
| Furniture and vehicles | 24 | €47,403 | €36,536 | -€10,867 | -22.9% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €306,222 | €332,114 | +€25,892 | +8.5% |
| Amounts receivable within one year | 40/41 | €30,872 | €19,304 | -€11,568 | -37.5% |
| Trade receivables | 40 | €30,872 | €19,304 | -€11,568 | -37.5% |
| Current investments | 50/53 | €194,015 | €205,120 | +€11,105 | +5.7% |
| Cash at bank and in hand | 54/58 | €78,205 | €104,235 | +€26,030 | +33.3% |
| Deferred charges and accrued income | 490/1 | €3,130 | €3,453 | +€324 | +10.3% |
| Total equity and liabilities | 10/49 | €353,625 | €378,650 | +€25,025 | +7.1% |
| Equity | 10/15 | €303,081 | €74,748 | -€228,333 | -75.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300,081 | €71,748 | -€228,333 | -76.1% |
| Distributable reserves | 133 | €300,081 | €71,748 | -€228,333 | -76.1% |
| Amounts payable | 17/49 | €50,544 | €303,902 | +€253,358 | +501.3% |
| Amounts payable within one year | 42/48 | €49,156 | €302,482 | +€253,326 | +515.3% |
| Trade debts | 44 | €271 | €1,482 | +€1,211 | +447.5% |
| Suppliers | 440/4 | €271 | €1,482 | +€1,211 | +447.5% |
| Taxes, remuneration and social security | 45 | €32,786 | €3,990 | -€28,796 | -87.8% |
| Taxes | 450/3 | €30,786 | €3,990 | -€26,796 | -87.0% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €16,100 | €297,011 | +€280,911 | +1744.8% |
| Accrued charges and deferred income | 492/3 | €1,388 | €1,420 | +€32 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,153 | €10,867 | +€6,714 | +161.7% |
| Other operating charges | 640/8 | €513 | €652 | +€139 | +27.1% |
| Gross operating margin | 9900 | €130,824 | €125,089 | -€5,734 | -4.4% |
| Operating profit (loss) | 9901 | €126,158 | €113,570 | -€12,587 | -10.0% |
| Financial income | 75/76B | €5,251 | €5,096 | -€155 | -3.0% |
| Recurring financial income | 75 | €5,251 | €5,096 | -€155 | -3.0% |
| Financial charges | 65/66B | €1,579 | €2,034 | +€455 | +28.8% |
| Recurring financial charges | 65 | €1,579 | €2,034 | +€455 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €129,830 | €116,633 | -€13,198 | -10.2% |
| Income taxes | 67/77 | €29,357 | €24,907 | -€4,450 | -15.2% |
| Profit (loss) for the period | 9904 | €100,473 | €91,726 | -€8,747 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €100,473 | €91,726 | -€8,747 | -8.7% |
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 11 October 2026 via checked.be.