BUSINESS BOOST: 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.
BUSINESS BOOST
Largest movements
- Cash +€21,629
up €21,629 (+596%), from €3,626 to €25,255
mainly Net result for the year (+€21,109) and Tax, wage and social debts (+€7,666)
- Reserves +€21,109
new in 2025: €21,109
- Tax, wage and social debts +€7,666
up €7,666 (+238%), from €3,226 to €10,892
- Other debts -€7,036
down €7,036 (-50.2%), from €14,024 to €6,988
- Gross operating margin +€33,081
up €33,081 (+537%), from €6,160 to €39,241
- Taxes +€13,785
up €13,785 (+3,063%), from €450 to €14,235
- Financial charges +€1,543
up €1,543 (+698%), from €221 to €1,764
- Other operating charges +€814
up €814 (+108%), from €753 to €1,567
- Depreciation +€494
up €494 (+588%), from €84 to €578
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 | €83,133 | €105,001 | +€21,868 | +26.3% |
| Fixed assets | 21/28 | €66,651 | €66,073 | -€578 | -0.9% |
| Tangible fixed assets | 22/27 | €1,651 | €1,073 | -€578 | -35.0% |
| Furniture and vehicles | 24 | €1,651 | €1,073 | -€578 | -35.0% |
| Financial fixed assets | 28 | €65,000 | €65,000 | = | 0.0% |
| Current assets | 29/58 | €16,482 | €38,928 | +€22,446 | +136% |
| Amounts receivable within one year | 40/41 | €12,395 | €12,507 | +€112 | +0.9% |
| Trade receivables | 40 | €12,352 | €12,507 | +€155 | +1.3% |
| Other amounts receivable | 41 | €43 | - | -€43 | |
| Cash at bank and in hand | 54/58 | €3,626 | €25,255 | +€21,629 | +596% |
| Deferred charges and accrued income | 490/1 | €461 | €1,167 | +€706 | +153% |
| Total equity and liabilities | 10/49 | €83,133 | €105,001 | +€21,868 | +26.3% |
| Equity | 10/15 | €64,770 | €85,879 | +€21,109 | +32.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €21,109 | +€21,109 | |
| Distributable reserves | 133 | - | €21,109 | +€21,109 | |
| Profit (loss) carried forward | 14 | €34,770 | €34,770 | -€0 | 0.0% |
| Amounts payable | 17/49 | €18,363 | €19,122 | +€759 | +4.1% |
| Amounts payable within one year | 42/48 | €17,798 | €19,122 | +€1,324 | +7.4% |
| Trade debts | 44 | €548 | €1,242 | +€694 | +127% |
| Suppliers | 440/4 | €548 | €1,242 | +€694 | +127% |
| Taxes, remuneration and social security | 45 | €3,226 | €10,892 | +€7,666 | +238% |
| Taxes | 450/3 | €3,226 | €10,892 | +€7,666 | +238% |
| Other amounts payable | 47/48 | €14,024 | €6,988 | -€7,036 | -50.2% |
| Accrued charges and deferred income | 492/3 | €565 | - | -€565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84 | €578 | +€494 | +588% |
| Other operating charges | 640/8 | €753 | €1,567 | +€814 | +108% |
| Gross operating margin | 9900 | €6,160 | €39,241 | +€33,081 | +537% |
| Operating profit (loss) | 9901 | €5,323 | €37,095 | +€31,772 | +597% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €221 | €1,764 | +€1,543 | +698% |
| Recurring financial charges | 65 | €221 | €1,764 | +€1,543 | +698% |
| Profit (loss) for the period before taxes | 9903 | €5,102 | €35,343 | +€30,241 | +593% |
| Income taxes | 67/77 | €450 | €14,235 | +€13,785 | +3,063% |
| Profit (loss) for the period | 9904 | €4,652 | €21,109 | +€16,457 | +354% |
| Profit (loss) for the period to be appropriated | 9905 | €4,652 | €21,109 | +€16,457 | +354% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.