Dirty Boots: 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.
Dirty Boots
Largest movements
- Cash +€89,579
up €89,579 (+2,688%), from €3,333 to €92,912
mainly Other debts (+€59,977) and Net result for the year (+€51,798)
- Receivables within one year -€23,752
down €23,752 (-31.6%), from €75,251 to €51,499
of which Other amounts receivable: -€12,944
- Tangible fixed assets -€10,471
down €10,471 (-51.0%), from €20,539 to €10,068
of which Furniture and vehicles: -€9,341
- Other debts +€59,977
up €59,977 (+216%), from €27,817 to €87,794
- Current portion of long-term debt -€6,178
no longer reported in 2025 (was €6,178)
- Gross operating margin +€36,947
up €36,947 (+89.3%), from €41,360 to €78,307
- Taxes +€8,345
up €8,345 (+166%), from €5,026 to €13,371
- Financial charges +€790
up €790 (+41.3%), from €1,914 to €2,704
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 | €106,402 | €162,729 | +€56,327 | +52.9% |
| Fixed assets | 21/28 | €27,539 | €17,068 | -€10,471 | -38.0% |
| Tangible fixed assets | 22/27 | €20,539 | €10,068 | -€10,471 | -51.0% |
| Plant, machinery and equipment | 23 | €4,664 | €3,534 | -€1,130 | -24.2% |
| Furniture and vehicles | 24 | €15,875 | €6,534 | -€9,341 | -58.8% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €78,863 | €145,661 | +€66,798 | +84.7% |
| Amounts receivable within one year | 40/41 | €75,251 | €51,499 | -€23,752 | -31.6% |
| Trade receivables | 40 | €62,307 | €51,499 | -€10,808 | -17.3% |
| Other amounts receivable | 41 | €12,944 | - | -€12,944 | |
| Cash at bank and in hand | 54/58 | €3,333 | €92,912 | +€89,579 | +2,688% |
| Deferred charges and accrued income | 490/1 | €279 | €1,250 | +€971 | +348% |
| Total equity and liabilities | 10/49 | €106,402 | €162,729 | +€56,327 | +52.9% |
| Equity | 10/15 | €61,028 | €61,028 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,028 | €58,028 | = | 0.0% |
| Distributable reserves | 133 | €58,028 | €58,028 | = | 0.0% |
| Amounts payable | 17/49 | €45,374 | €101,701 | +€56,327 | +124% |
| Amounts payable within one year | 42/48 | €43,725 | €99,238 | +€55,513 | +127% |
| Current portion of amounts payable after more than one year | 42 | €6,178 | - | -€6,178 | |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Trade debts | 44 | €1,757 | €2,555 | +€797 | +45.4% |
| Suppliers | 440/4 | €1,757 | €2,555 | +€797 | +45.4% |
| Taxes, remuneration and social security | 45 | €7,973 | €8,889 | +€916 | +11.5% |
| Taxes | 450/3 | €7,973 | €8,889 | +€916 | +11.5% |
| Other amounts payable | 47/48 | €27,817 | €87,794 | +€59,977 | +216% |
| Accrued charges and deferred income | 492/3 | €1,649 | €2,463 | +€814 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,261 | €10,471 | +€209 | +2.0% |
| Other operating charges | 640/8 | €250 | €258 | +€8 | +3.2% |
| Gross operating margin | 9900 | €41,360 | €78,307 | +€36,947 | +89.3% |
| Operating profit (loss) | 9901 | €30,849 | €67,578 | +€36,729 | +119% |
| Financial income | 75/76B | €0 | €294 | +€294 | +2,939,900% |
| Recurring financial income | 75 | €0 | €294 | +€294 | +2,939,900% |
| Financial charges | 65/66B | €1,914 | €2,704 | +€790 | +41.3% |
| Recurring financial charges | 65 | €1,914 | €2,704 | +€790 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €28,935 | €65,168 | +€36,233 | +125% |
| Income taxes | 67/77 | €5,026 | €13,371 | +€8,345 | +166% |
| Profit (loss) for the period | 9904 | €23,909 | €51,798 | +€27,889 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €23,909 | €51,798 | +€27,889 | +117% |
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 14 October 2026 via checked.be.