PubBoost 2000: what changed
Two fiscal 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.
PubBoost 2000
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,751
up €1,751, from -€1,470 to €281
- Financial charges -€523
down €523 (-94.0%), from €556 to €33
- Other operating charges +€175
up €175, from €0 to €175
From the 2023 result to the 2026 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,950 | €97,763 | -€187 | -0.2% |
| Current assets | 29/58 | €97,950 | €97,763 | -€187 | -0.2% |
| Amounts receivable within one year | 40/41 | €96,798 | €96,966 | +€168 | +0.2% |
| Trade receivables | 40 | - | €168 | +€168 | |
| Other amounts receivable | 41 | €96,798 | €96,798 | = | 0.0% |
| Current investments | 50/53 | €675 | - | -€675 | |
| Cash at bank and in hand | 54/58 | €477 | €797 | +€320 | +67.2% |
| Total equity and liabilities | 10/49 | €97,950 | €97,763 | -€187 | -0.2% |
| Equity | 10/15 | €91,128 | €91,201 | +€73 | +0.1% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €42,458 | €42,458 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€909 | -€836 | +€73 | +8.0% |
| Amounts payable | 17/49 | €6,822 | €6,563 | -€260 | -3.8% |
| Amounts payable within one year | 42/48 | €6,822 | €6,563 | -€260 | -3.8% |
| Trade debts | 44 | €379 | €0 | -€379 | -100.0% |
| Suppliers | 440/4 | €379 | €0 | -€379 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €29 | +€29 | |
| Taxes | 450/3 | €0 | €29 | +€29 | |
| Other amounts payable | 47/48 | €6,444 | €6,533 | +€90 | +1.4% |
| Other operating charges | 640/8 | €0 | €175 | +€175 | |
| Gross operating margin | 9900 | -€1,470 | €281 | +€1,751 | |
| Operating profit (loss) | 9901 | -€1,470 | €106 | +€1,576 | |
| Financial charges | 65/66B | €556 | €33 | -€523 | -94.0% |
| Recurring financial charges | 65 | €556 | €33 | -€523 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,025 | €73 | +€2,098 | |
| Profit (loss) for the period | 9904 | -€2,025 | €73 | +€2,098 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,025 | €73 | +€2,098 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.