REBOOST: 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.
REBOOST
Largest movements
- Tangible fixed assets +€10,196
up €10,196 (+218.5%), from €4,666 to €14,862
of which Plant, machinery and equipment: +€8,700
- Cash -€9,506
down €9,506 (-54.4%), from €17,465 to €7,959
mainly Investment in fixed assets (net) (-€11,922) and Receivables within one year (-€6,825)
- Receivables within one year +€6,825
up €6,825 (+17.1%), from €39,850 to €46,674
of which Trade receivables: +€9,439
- Reserves +€6,232
up €6,232 (+11.5%), from €54,290 to €60,522
- Tax, wage and social debts -€5,828
down €5,828 (-60.7%), from €9,598 to €3,770
- Trade debts +€3,734
up €3,734 (+151.4%), from €2,467 to €6,202
- Advances received +€2,817
new in 2025: €2,817
- Other debts +€1,093
new in 2025: €1,093
- Gross operating margin -€16,914
down €16,914 (-50.5%), from €33,508 to €16,594
- Taxes +€5,156
up €5,156, from -€56 to €5,100
- Financial income +€3,575
new in 2025: €3,575
- Other operating charges +€3,169
up €3,169 (+88.5%), from €3,582 to €6,751
- Depreciation +€692
up €692 (+67.0%), from €1,034 to €1,727
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 | €72,555 | €80,604 | +€8,048 | +11.1% |
| Fixed assets | 21/28 | €14,916 | €25,112 | +€10,196 | +68.4% |
| Tangible fixed assets | 22/27 | €4,666 | €14,862 | +€10,196 | +218.5% |
| Plant, machinery and equipment | 23 | - | €8,700 | +€8,700 | |
| Furniture and vehicles | 24 | €4,666 | €6,162 | +€1,496 | +32.0% |
| Financial fixed assets | 28 | €10,250 | €10,250 | = | 0.0% |
| Current assets | 29/58 | €57,639 | €55,492 | -€2,147 | -3.7% |
| Amounts receivable within one year | 40/41 | €39,850 | €46,674 | +€6,825 | +17.1% |
| Trade receivables | 40 | €34,336 | €43,774 | +€9,439 | +27.5% |
| Other amounts receivable | 41 | €5,514 | €2,900 | -€2,614 | -47.4% |
| Cash at bank and in hand | 54/58 | €17,465 | €7,959 | -€9,506 | -54.4% |
| Deferred charges and accrued income | 490/1 | €324 | €859 | +€534 | +164.7% |
| Total equity and liabilities | 10/49 | €72,555 | €80,604 | +€8,048 | +11.1% |
| Equity | 10/15 | €60,490 | €66,722 | +€6,232 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,290 | €60,522 | +€6,232 | +11.5% |
| Distributable reserves | 133 | €54,290 | €60,522 | +€6,232 | +11.5% |
| Amounts payable | 17/49 | €12,066 | €13,882 | +€1,816 | +15.1% |
| Amounts payable within one year | 42/48 | €12,066 | €13,882 | +€1,816 | +15.1% |
| Trade debts | 44 | €2,467 | €6,202 | +€3,734 | +151.4% |
| Suppliers | 440/4 | €2,467 | €6,202 | +€3,734 | +151.4% |
| Advances received on contracts in progress | 46 | - | €2,817 | +€2,817 | |
| Taxes, remuneration and social security | 45 | €9,598 | €3,770 | -€5,828 | -60.7% |
| Taxes | 450/3 | €9,598 | €3,770 | -€5,828 | -60.7% |
| Other amounts payable | 47/48 | - | €1,093 | +€1,093 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,034 | €1,727 | +€692 | +67.0% |
| Other operating charges | 640/8 | €3,582 | €6,751 | +€3,169 | +88.5% |
| Gross operating margin | 9900 | €33,508 | €16,594 | -€16,914 | -50.5% |
| Operating profit (loss) | 9901 | €28,892 | €8,116 | -€20,775 | -71.9% |
| Financial income | 75/76B | - | €3,575 | +€3,575 | |
| Recurring financial income | 75 | - | €3,575 | +€3,575 | |
| Financial charges | 65/66B | €552 | €259 | -€293 | -53.0% |
| Recurring financial charges | 65 | €552 | €259 | -€293 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €28,340 | €11,432 | -€16,908 | -59.7% |
| Income taxes | 67/77 | -€56 | €5,100 | +€5,156 | |
| Profit (loss) for the period | 9904 | €28,396 | €6,332 | -€22,064 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,396 | €6,332 | -€22,064 | -77.7% |
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 9 October 2026 via checked.be.