BOOSTR: 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.
BOOSTR
Largest movements
- Receivables within one year +€37,688
up €37,688 (+272%), from €13,881 to €51,569
- Financial fixed assets +€7,000
up €7,000 (+5.8%), from €120,000 to €127,000
- Cash -€4,969
down €4,969 (-37.2%), from €13,353 to €8,384
mainly Receivables within one year (-€37,688) and Debts after one year (-€10,610)
- Reserves +€43,300
up €43,300 (+115%), from €37,698 to €80,998
- Debts after one year -€10,610
down €10,610 (-22.1%), from €47,996 to €37,387
- Other debts +€7,000
up €7,000 (+23.7%), from €29,551 to €36,551
- Tax, wage and social debts +€2,774
up €2,774 (+22.2%), from €12,505 to €15,279
- Turnover +€190,020
new in 2025: €190,020
- Purchases and services +€134,013
new in 2025: €134,013
- Gross operating margin +€50,846
up €50,846 (+308%), from €16,534 to €67,380
- Taxes +€16,930
up €16,930 (+346%), from €4,887 to €21,817
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 | €151,104 | €193,438 | +€42,334 | +28.0% |
| Fixed assets | 21/28 | €123,870 | €132,600 | +€8,730 | +7.0% |
| Tangible fixed assets | 22/27 | €3,870 | €5,600 | +€1,730 | +44.7% |
| Plant, machinery and equipment | 23 | €921 | €1,555 | +€634 | +68.8% |
| Furniture and vehicles | 24 | €2,948 | €4,045 | +€1,096 | +37.2% |
| Financial fixed assets | 28 | €120,000 | €127,000 | +€7,000 | +5.8% |
| Current assets | 29/58 | €27,234 | €60,837 | +€33,604 | +123% |
| Amounts receivable within one year | 40/41 | €13,881 | €51,569 | +€37,688 | +272% |
| Trade receivables | 40 | €13,881 | €51,569 | +€37,688 | +272% |
| Cash at bank and in hand | 54/58 | €13,353 | €8,384 | -€4,969 | -37.2% |
| Deferred charges and accrued income | 490/1 | - | €885 | +€885 | |
| Total equity and liabilities | 10/49 | €151,104 | €193,438 | +€42,334 | +28.0% |
| Equity | 10/15 | €43,148 | €86,653 | +€43,505 | +101% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,698 | €80,998 | +€43,300 | +115% |
| Distributable reserves | 133 | €37,698 | €80,998 | +€43,300 | +115% |
| Profit (loss) carried forward | 14 | €450 | €655 | +€205 | +45.5% |
| Amounts payable | 17/49 | €107,956 | €106,785 | -€1,171 | -1.1% |
| Amounts payable after more than one year | 17 | €47,996 | €37,387 | -€10,610 | -22.1% |
| Financial debts | 170/4 | €47,996 | €37,387 | -€10,610 | -22.1% |
| Amounts payable within one year | 42/48 | €59,959 | €69,398 | +€9,439 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €10,342 | €10,610 | +€267 | +2.6% |
| Trade debts | 44 | €7,560 | €6,958 | -€602 | -8.0% |
| Suppliers | 440/4 | €7,560 | €6,958 | -€602 | -8.0% |
| Taxes, remuneration and social security | 45 | €12,505 | €15,279 | +€2,774 | +22.2% |
| Taxes | 450/3 | €12,505 | €15,279 | +€2,774 | +22.2% |
| Other amounts payable | 47/48 | €29,551 | €36,551 | +€7,000 | +23.7% |
| Turnover | 70 | - | €190,020 | +€190,020 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €134,013 | +€134,013 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €1,797 | +€573 | +46.8% |
| Other operating charges | 640/8 | €384 | €451 | +€67 | +17.3% |
| Gross operating margin | 9900 | €16,534 | €67,380 | +€50,846 | +308% |
| Operating profit (loss) | 9901 | €14,925 | €65,132 | +€50,207 | +336% |
| Financial income | 75/76B | €2,084 | €1,725 | -€359 | -17.2% |
| Recurring financial income | 75 | €2,084 | €1,725 | -€359 | -17.2% |
| Financial charges | 65/66B | €1,814 | €1,535 | -€279 | -15.4% |
| Recurring financial charges | 65 | €1,814 | €1,535 | -€279 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €15,195 | €65,322 | +€50,126 | +330% |
| Income taxes | 67/77 | €4,887 | €21,817 | +€16,930 | +346% |
| Profit (loss) for the period | 9904 | €10,308 | €43,505 | +€33,196 | +322% |
| Profit (loss) for the period to be appropriated | 9905 | €10,308 | €43,505 | +€33,196 | +322% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.