TRADE2BOOST: 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.
TRADE2BOOST
Largest movements
- Cash -€24,656
down €24,656 (-43.5%), from €56,713 to €32,057
mainly Provisions (-€35,000) and Current portion of long-term debt (-€14,061)
- Receivables within one year -€13,925
down €13,925 (-96.1%), from €14,491 to €566
- Tangible fixed assets -€9,174
down €9,174 (-4.0%), from €231,241 to €222,067
of which Land and buildings: -€9,764
- Provisions -€35,000
no longer reported in 2025 (was €35,000)
- Current portion of long-term debt -€14,061
down €14,061 (-50.0%), from €28,122 to €14,061
- Debts after one year -€14,009
no longer reported in 2025 (was €14,009)
- Reserves +€12,000
up €12,000 (+6.2%), from €194,860 to €206,860
of which Distributable reserves: +€12,000
- Tax, wage and social debts +€8,376
up €8,376 (+264.6%), from €3,165 to €11,541
- Provisions -€35,000
new in 2025: -€35,000
- Gross operating margin -€23,905
down €23,905, from €23,011 to -€894
- Financial income -€4,860
down €4,860 (-91.7%), from €5,300 to €440
- Taxes +€4,018
up €4,018 (+96.1%), from €4,180 to €8,198
- Financial charges -€1,013
down €1,013 (-59.5%), from €1,703 to €690
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 | €335,578 | €287,535 | -€48,043 | -14.3% |
| Fixed assets | 21/28 | €231,301 | €222,127 | -€9,174 | -4.0% |
| Tangible fixed assets | 22/27 | €231,241 | €222,067 | -€9,174 | -4.0% |
| Land and buildings | 22 | €230,105 | €220,341 | -€9,764 | -4.2% |
| Furniture and vehicles | 24 | €1,136 | €1,726 | +€590 | +51.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €104,277 | €65,408 | -€38,869 | -37.3% |
| Amounts receivable within one year | 40/41 | €14,491 | €566 | -€13,925 | -96.1% |
| Trade receivables | 40 | €14,491 | €566 | -€13,925 | -96.1% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €56,713 | €32,057 | -€24,656 | -43.5% |
| Deferred charges and accrued income | 490/1 | €3,073 | €2,785 | -€288 | -9.4% |
| Total equity and liabilities | 10/49 | €335,578 | €287,535 | -€48,043 | -14.3% |
| Equity | 10/15 | €241,766 | €253,777 | +€12,011 | +5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €194,860 | €206,860 | +€12,000 | +6.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €155,500 | €167,500 | +€12,000 | +7.7% |
| Profit (loss) carried forward | 14 | €40,706 | €40,717 | +€11 | 0.0% |
| Provisions and deferred taxes | 16 | €35,000 | - | -€35,000 | |
| Provisions for liabilities and charges | 160/5 | €35,000 | - | -€35,000 | |
| Pensions and similar obligations | 160 | €35,000 | - | -€35,000 | |
| Amounts payable | 17/49 | €58,812 | €33,758 | -€25,054 | -42.6% |
| Amounts payable after more than one year | 17 | €14,009 | - | -€14,009 | |
| Financial debts | 170/4 | €14,009 | - | -€14,009 | |
| Amounts payable within one year | 42/48 | €44,803 | €33,758 | -€11,045 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €28,122 | €14,061 | -€14,061 | -50.0% |
| Trade debts | 44 | €6,466 | €6,514 | +€48 | +0.7% |
| Suppliers | 440/4 | €6,466 | €6,514 | +€48 | +0.7% |
| Taxes, remuneration and social security | 45 | €3,165 | €11,541 | +€8,376 | +264.6% |
| Taxes | 450/3 | €3,165 | €11,541 | +€8,376 | +264.6% |
| Other amounts payable | 47/48 | €7,050 | €1,642 | -€5,408 | -76.7% |
| Non-recurring operating income | 76A | €112 | - | -€112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,428 | €11,540 | +€112 | +1.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€35,000 | -€35,000 | |
| Other operating charges | 640/8 | €1,680 | €2,107 | +€427 | +25.4% |
| Gross operating margin | 9900 | €23,011 | -€894 | -€23,905 | |
| Operating profit (loss) | 9901 | €9,903 | €20,459 | +€10,556 | +106.6% |
| Financial income | 75/76B | €5,300 | €440 | -€4,860 | -91.7% |
| Recurring financial income | 75 | €5,300 | €440 | -€4,860 | -91.7% |
| Financial charges | 65/66B | €1,703 | €690 | -€1,013 | -59.5% |
| Recurring financial charges | 65 | €1,703 | €690 | -€1,013 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €13,500 | €20,209 | +€6,709 | +49.7% |
| Income taxes | 67/77 | €4,180 | €8,198 | +€4,018 | +96.1% |
| Profit (loss) for the period | 9904 | €9,320 | €12,011 | +€2,691 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,320 | €12,011 | +€2,691 | +28.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.