Julie Boosten: 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.
Julie Boosten
Largest movements
- Tangible fixed assets +€64,587
up €64,587 (+4,364%), from €1,480 to €66,067
of which Furniture and vehicles: +€55,717
- Cash +€9,667
up €9,667 (+16.5%), from €58,641 to €68,308
mainly Debts after one year (+€42,959) and Net result for the year (+€21,568)
- Deferred charges and accrued income +€9,409
new in 2025: €9,409
- Debts after one year +€42,959
new in 2025: €42,959
- Reserves +€21,568
up €21,568 (+49.6%), from €43,495 to €65,063
- Current portion of long-term debt +€12,732
new in 2025: €12,732
- Trade debts +€4,934
up €4,934 (+300%), from €1,643 to €6,577
- Short-term financial debts +€2,689
up €2,689 (+398%), from €676 to €3,365
- Gross operating margin -€14,259
down €14,259 (-25.1%), from €56,798 to €42,539
- Depreciation +€13,048
up €13,048 (+4,850%), from €269 to €13,317
- Taxes -€5,546
down €5,546 (-50.4%), from €10,998 to €5,452
- Financial charges +€1,845
up €1,845 (+2,345%), from €79 to €1,924
- Staff costs -€1,570
no longer reported in 2025 (was €1,570)
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 | €65,814 | €150,696 | +€84,882 | +129% |
| Fixed assets | 21/28 | €1,480 | €66,067 | +€64,587 | +4,364% |
| Tangible fixed assets | 22/27 | €1,480 | €66,067 | +€64,587 | +4,364% |
| Plant, machinery and equipment | 23 | - | €8,871 | +€8,871 | |
| Furniture and vehicles | 24 | €1,480 | €57,197 | +€55,717 | +3,765% |
| Current assets | 29/58 | €64,334 | €84,629 | +€20,294 | +31.5% |
| Amounts receivable within one year | 40/41 | €5,693 | €6,912 | +€1,219 | +21.4% |
| Trade receivables | 40 | - | €100 | +€100 | |
| Other amounts receivable | 41 | €5,693 | €6,812 | +€1,119 | +19.7% |
| Cash at bank and in hand | 54/58 | €58,641 | €68,308 | +€9,667 | +16.5% |
| Deferred charges and accrued income | 490/1 | - | €9,409 | +€9,409 | |
| Total equity and liabilities | 10/49 | €65,814 | €150,696 | +€84,882 | +129% |
| Equity | 10/15 | €63,495 | €85,063 | +€21,568 | +34.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €43,495 | €65,063 | +€21,568 | +49.6% |
| Distributable reserves | 133 | €43,495 | €65,063 | +€21,568 | +49.6% |
| Amounts payable | 17/49 | €2,319 | €65,633 | +€63,314 | +2,730% |
| Amounts payable after more than one year | 17 | - | €42,959 | +€42,959 | |
| Financial debts | 170/4 | - | €42,959 | +€42,959 | |
| Amounts payable within one year | 42/48 | €2,319 | €22,674 | +€20,355 | +878% |
| Current portion of amounts payable after more than one year | 42 | - | €12,732 | +€12,732 | |
| Financial debts | 43 | €676 | €3,365 | +€2,689 | +398% |
| Credit institutions | 430/8 | €676 | €3,365 | +€2,689 | +398% |
| Trade debts | 44 | €1,643 | €6,577 | +€4,934 | +300% |
| Suppliers | 440/4 | €1,643 | €6,577 | +€4,934 | +300% |
| Remuneration, social security and pensions | 62 | €1,570 | - | -€1,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | €13,317 | +€13,048 | +4,850% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €56,798 | €42,539 | -€14,259 | -25.1% |
| Operating profit (loss) | 9901 | €54,572 | €28,822 | -€25,750 | -47.2% |
| Financial income | 75/76B | €0 | €122 | +€122 | +1,219,900% |
| Recurring financial income | 75 | €0 | €122 | +€122 | +1,219,900% |
| Financial charges | 65/66B | €79 | €1,924 | +€1,845 | +2,345% |
| Recurring financial charges | 65 | €79 | €1,924 | +€1,845 | +2,345% |
| Profit (loss) for the period before taxes | 9903 | €54,493 | €27,020 | -€27,473 | -50.4% |
| Income taxes | 67/77 | €10,998 | €5,452 | -€5,546 | -50.4% |
| Profit (loss) for the period | 9904 | €43,495 | €21,568 | -€21,927 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,495 | €21,568 | -€21,927 | -50.4% |
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 20 October 2026 via checked.be.