N & C 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.
N & C BOOST
Largest movements
- Cash +€186,681
up €186,681 (+134.5%), from €138,765 to €325,446
mainly Receivables within one year (+€146,304) and Net result for the year (+€82,214)
- Receivables within one year -€146,304
down €146,304 (-3.9%), from €3.7m to €3.6m
of which Trade receivables: -€147,510
- Profit (loss) carried forward +€82,215
up €82,215 (+2.2%), from €3.7m to €3.8m
- Financial income -€32,600
down €32,600 (-23.0%), from €141,622 to €109,022
- Gross operating margin -€13,134
down €13,134 (-81.8%), from €16,056 to €2,922
- Taxes -€10,011
down €10,011 (-26.0%), from €38,542 to €28,531
- Other operating charges +€231
up €231 (+23.9%), from €968 to €1,199
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 | €4,062,113 | €4,102,490 | +€40,377 | +1.0% |
| Fixed assets | 21/28 | €197,435 | €197,435 | = | 0.0% |
| Financial fixed assets | 28 | €197,435 | €197,435 | = | 0.0% |
| Current assets | 29/58 | €3,864,678 | €3,905,055 | +€40,377 | +1.0% |
| Amounts receivable within one year | 40/41 | €3,725,913 | €3,579,609 | -€146,304 | -3.9% |
| Trade receivables | 40 | €151,523 | €4,013 | -€147,510 | -97.4% |
| Other amounts receivable | 41 | €3,574,390 | €3,575,596 | +€1,206 | 0.0% |
| Cash at bank and in hand | 54/58 | €138,765 | €325,446 | +€186,681 | +134.5% |
| Total equity and liabilities | 10/49 | €4,062,113 | €4,102,490 | +€40,377 | +1.0% |
| Equity | 10/15 | €4,020,275 | €4,102,490 | +€82,215 | +2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €275,908 | €275,908 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €269,708 | €269,708 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,682,367 | €3,764,582 | +€82,215 | +2.2% |
| Amounts payable | 17/49 | €41,838 | - | -€41,838 | |
| Amounts payable within one year | 42/48 | €41,838 | - | -€41,838 | |
| Trade debts | 44 | €2,660 | - | -€2,660 | |
| Suppliers | 440/4 | €2,660 | - | -€2,660 | |
| Taxes, remuneration and social security | 45 | €39,178 | - | -€39,178 | |
| Taxes | 450/3 | €39,178 | - | -€39,178 | |
| Other operating charges | 640/8 | €968 | €1,199 | +€231 | +23.9% |
| Gross operating margin | 9900 | €16,056 | €2,922 | -€13,134 | -81.8% |
| Operating profit (loss) | 9901 | €15,088 | €1,723 | -€13,365 | -88.6% |
| Financial income | 75/76B | €141,622 | €109,022 | -€32,600 | -23.0% |
| Recurring financial income | 75 | €141,622 | €109,022 | -€32,600 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €156,710 | €110,745 | -€45,965 | -29.3% |
| Income taxes | 67/77 | €38,542 | €28,531 | -€10,011 | -26.0% |
| Profit (loss) for the period | 9904 | €118,168 | €82,214 | -€35,954 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €118,168 | €82,214 | -€35,954 | -30.4% |
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 10 October 2026 via checked.be.