BOOSTER: what changed
BOOSTER
Largest movements
- Receivables within one year -€19,522
down €19,522 (-65.2%), from €29,953 to €10,431
of which Trade receivables: -€16,057
- Tangible fixed assets -€13,079
down €13,079 (-25.7%), from €50,829 to €37,751
of which Furniture and vehicles: -€12,212
- Cash +€3,484
up €3,484 (+10.0%), from €34,974 to €38,458
mainly Net result for the year (+€21,794) and Receivables within one year (+€19,522)
- Deferred charges and accrued income -€2,037
down €2,037 (-36.8%), from €5,529 to €3,492
- Profit (loss) carried forward +€21,794
up €21,794 (+65.5%), from €33,272 to €55,066
- Other debts -€20,945
down €20,945 (-81.5%), from €25,703 to €4,758
- Advances received -€16,940
no longer reported in 2025 (was €16,940)
- Debts after one year -€6,375
down €6,375 (-35.6%), from €17,916 to €11,541
- Trade debts -€6,353
down €6,353 (-86.8%), from €7,322 to €969
- Gross operating margin +€19,853
up €19,853 (+76.5%), from €25,958 to €45,812
- Staff costs +€2,697
new in 2025: €2,697
- Taxes +€2,531
up €2,531 (+74.8%), from €3,383 to €5,915
- Financial income -€1,865
down €1,865 (-94.2%), from €1,981 to €116
of which Non-recurring financial income: -€1,912
- Depreciation +€1,085
up €1,085 (+8.2%), from €13,254 to €14,339
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,285 | €90,132 | -€31,153 | -25.7% |
| Fixed assets | 21/28 | €50,829 | €37,751 | -€13,079 | -25.7% |
| Tangible fixed assets | 22/27 | €50,829 | €37,751 | -€13,079 | -25.7% |
| Plant, machinery and equipment | 23 | €2,270 | €1,404 | -€866 | -38.2% |
| Furniture and vehicles | 24 | €48,559 | €36,347 | -€12,212 | -25.1% |
| Current assets | 29/58 | €70,456 | €52,381 | -€18,075 | -25.7% |
| Amounts receivable within one year | 40/41 | €29,953 | €10,431 | -€19,522 | -65.2% |
| Trade receivables | 40 | €26,487 | €10,431 | -€16,057 | -60.6% |
| Other amounts receivable | 41 | €3,466 | - | -€3,466 | |
| Cash at bank and in hand | 54/58 | €34,974 | €38,458 | +€3,484 | +10.0% |
| Deferred charges and accrued income | 490/1 | €5,529 | €3,492 | -€2,037 | -36.8% |
| Total equity and liabilities | 10/49 | €121,285 | €90,132 | -€31,153 | -25.7% |
| Equity | 10/15 | €34,272 | €56,066 | +€21,794 | +63.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,272 | €55,066 | +€21,794 | +65.5% |
| Amounts payable | 17/49 | €87,013 | €34,065 | -€52,948 | -60.9% |
| Amounts payable after more than one year | 17 | €17,916 | €11,541 | -€6,375 | -35.6% |
| Financial debts | 170/4 | €17,916 | €11,541 | -€6,375 | -35.6% |
| Amounts payable within one year | 42/48 | €69,097 | €22,525 | -€46,573 | -67.4% |
| Current portion of amounts payable after more than one year | 42 | €6,220 | €6,375 | +€155 | +2.5% |
| Trade debts | 44 | €7,322 | €969 | -€6,353 | -86.8% |
| Suppliers | 440/4 | €7,322 | €969 | -€6,353 | -86.8% |
| Advances received on contracts in progress | 46 | €16,940 | - | -€16,940 | |
| Taxes, remuneration and social security | 45 | €12,912 | €10,423 | -€2,490 | -19.3% |
| Taxes | 450/3 | €12,912 | €10,423 | -€2,490 | -19.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €25,703 | €4,758 | -€20,945 | -81.5% |
| Remuneration, social security and pensions | 62 | - | €2,697 | +€2,697 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,254 | €14,339 | +€1,085 | +8.2% |
| Other operating charges | 640/8 | €577 | €418 | -€158 | -27.4% |
| Gross operating margin | 9900 | €25,958 | €45,812 | +€19,853 | +76.5% |
| Operating profit (loss) | 9901 | €12,128 | €28,357 | +€16,230 | +134% |
| Financial income | 75/76B | €1,981 | €116 | -€1,865 | -94.2% |
| Recurring financial income | 75 | €69 | €116 | +€47 | +68.8% |
| Non-recurring financial income | 76B | €1,912 | - | -€1,912 | |
| Financial charges | 65/66B | €1,006 | €764 | -€242 | -24.1% |
| Recurring financial charges | 65 | €1,006 | €764 | -€242 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €13,102 | €27,709 | +€14,607 | +111% |
| Income taxes | 67/77 | €3,383 | €5,915 | +€2,531 | +74.8% |
| Profit (loss) for the period | 9904 | €9,719 | €21,794 | +€12,076 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €9,719 | €21,794 | +€12,076 | +124% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.