BOSTERIJST: 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.
BOSTERIJST
Largest movements
- Receivables within one year +€201,614
up €201,614 (+433.7%), from €46,485 to €248,099
of which Trade receivables: +€211,335
- Tangible fixed assets -€177,882
down €177,882 (-5.4%), from €3.3m to €3.1m
of which Plant, machinery and equipment: -€386,470
- Cash -€47,683
down €47,683 (-89.7%), from €53,139 to €5,456
mainly Net result for the year (-€455,033) and Advances received (-€207,908)
- Profit (loss) carried forward -€455,033
down €455,033 (-36.3%), from -€1.3m to -€1.7m
- Trade debts +€396,839
up €396,839 (+30.1%), from €1.3m to €1.7m
- Advances received -€207,908
down €207,908 (-100.0%), from €207,908 to €0
- Other debts +€206,868
up €206,868 (+7.7%), from €2.7m to €2.9m
- Tax, wage and social debts +€52,157
new in 2025: €52,157
- Gross operating margin +€122,866
up €122,866, from -€111,749 to €11,117
- Depreciation +€87,869
up €87,869 (+31.4%), from €280,197 to €368,066
- Financial charges -€10,548
down €10,548 (-67.0%), from €15,750 to €5,202
- Financial income +€3,528
up €3,528 (+2468.7%), from €143 to €3,671
- Staff costs +€2,880
new in 2025: €2,880
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 | €4,042,495 | €4,035,419 | -€7,076 | -0.2% |
| Fixed assets | 21/28 | €3,285,871 | €3,107,989 | -€177,882 | -5.4% |
| Tangible fixed assets | 22/27 | €3,281,217 | €3,103,335 | -€177,882 | -5.4% |
| Land and buildings | 22 | €2,142,125 | €2,405,913 | +€263,788 | +12.3% |
| Plant, machinery and equipment | 23 | €895,783 | €509,313 | -€386,470 | -43.1% |
| Furniture and vehicles | 24 | €243,309 | €188,109 | -€55,200 | -22.7% |
| Financial fixed assets | 28 | €4,654 | €4,654 | = | 0.0% |
| Current assets | 29/58 | €756,624 | €927,430 | +€170,806 | +22.6% |
| Stocks and contracts in progress | 3 | €657,000 | €673,875 | +€16,875 | +2.6% |
| Stocks | 30/36 | €657,000 | €673,875 | +€16,875 | +2.6% |
| Amounts receivable within one year | 40/41 | €46,485 | €248,099 | +€201,614 | +433.7% |
| Trade receivables | 40 | €36,600 | €247,935 | +€211,335 | +577.4% |
| Other amounts receivable | 41 | €9,885 | €164 | -€9,721 | -98.3% |
| Cash at bank and in hand | 54/58 | €53,139 | €5,456 | -€47,683 | -89.7% |
| Total equity and liabilities | 10/49 | €4,042,495 | €4,035,419 | -€7,076 | -0.2% |
| Equity | 10/15 | -€386,752 | -€841,785 | -€455,033 | -117.7% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Contributions outside capital | 11 | €800,000 | - | -€800,000 | |
| Other | 1109/19 | €800,000 | - | -€800,000 | |
| Reserves | 13 | €66,437 | €66,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €66,437 | €66,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €66,437 | €66,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,253,189 | -€1,708,222 | -€455,033 | -36.3% |
| Amounts payable | 17/49 | €4,429,248 | €4,877,204 | +€447,957 | +10.1% |
| Amounts payable within one year | 42/48 | €4,429,248 | €4,877,204 | +€447,957 | +10.1% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €1,319,952 | €1,716,791 | +€396,839 | +30.1% |
| Suppliers | 440/4 | €1,319,952 | €1,716,791 | +€396,839 | +30.1% |
| Advances received on contracts in progress | 46 | €207,908 | €0 | -€207,908 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €52,157 | +€52,157 | |
| Taxes | 450/3 | - | €52,157 | +€52,157 | |
| Other amounts payable | 47/48 | €2,701,388 | €2,908,256 | +€206,868 | +7.7% |
| Non-recurring operating income | 76A | €128 | €307,685 | +€307,557 | +240655.3% |
| Remuneration, social security and pensions | 62 | - | €2,880 | +€2,880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280,197 | €368,066 | +€87,869 | +31.4% |
| Other operating charges | 640/8 | €12,275 | €12,451 | +€176 | +1.4% |
| Non-recurring operating charges | 66A | - | €81,221 | +€81,221 | |
| Gross operating margin | 9900 | -€111,749 | €11,117 | +€122,866 | |
| Operating profit (loss) | 9901 | -€404,221 | -€453,502 | -€49,281 | -12.2% |
| Financial income | 75/76B | €143 | €3,671 | +€3,528 | +2468.7% |
| Recurring financial income | 75 | €143 | €3,671 | +€3,528 | +2468.7% |
| Financial charges | 65/66B | €15,750 | €5,202 | -€10,548 | -67.0% |
| Recurring financial charges | 65 | €15,750 | €5,202 | -€10,548 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | -€419,828 | -€455,033 | -€35,205 | -8.4% |
| Profit (loss) for the period | 9904 | -€419,828 | -€455,033 | -€35,205 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€419,828 | -€455,033 | -€35,205 | -8.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.