A.M. Boidts: 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.
A.M. Boidts
Largest movements
- Cash +€11,114
up €11,114 (+44,263%), from €25 to €11,139
mainly Net result for the year (+€12,893) and Receivables within one year (+€8,301)
- Receivables within one year -€8,301
down €8,301 (-19.6%), from €42,382 to €34,081
- Tangible fixed assets +€2,505
up €2,505 (+27.8%), from €9,019 to €11,524
- Profit (loss) carried forward +€12,893
up €12,893 (+7.7%), from -€167,056 to -€154,163
- Trade debts -€7,549
down €7,549 (-14.6%), from €51,752 to €44,203
- Other debts +€2,237
up €2,237 (+4.4%), from €51,178 to €53,415
- Short-term financial debts -€2,222
no longer reported in 2025 (was €2,222)
- Gross operating margin +€43,044
up €43,044, from -€16,070 to €26,975
- Turnover +€15,175
up €15,175 (+30.0%), from €50,585 to €65,760
- Purchases and services -€9,474
down €9,474 (-13.2%), from €71,875 to €62,402
- Other operating charges -€1,208
down €1,208 (-44.0%), from €2,743 to €1,535
- Taxes +€764
new in 2025: €764
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 | €51,706 | €56,939 | +€5,233 | +10.1% |
| Fixed assets | 21/28 | €9,069 | €11,574 | +€2,505 | +27.6% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €9,019 | €11,524 | +€2,505 | +27.8% |
| Furniture and vehicles | 24 | €9,019 | €11,524 | +€2,505 | +27.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €42,637 | €45,365 | +€2,728 | +6.4% |
| Stocks and contracts in progress | 3 | €145 | €145 | = | 0.0% |
| Stocks | 30/36 | €145 | €145 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,382 | €34,081 | -€8,301 | -19.6% |
| Trade receivables | 40 | €42,382 | €34,081 | -€8,301 | -19.6% |
| Cash at bank and in hand | 54/58 | €25 | €11,139 | +€11,114 | +44,263% |
| Deferred charges and accrued income | 490/1 | €85 | - | -€85 | |
| Total equity and liabilities | 10/49 | €51,706 | €56,939 | +€5,233 | +10.1% |
| Equity | 10/15 | -€120,080 | -€107,188 | +€12,893 | +10.7% |
| Contributions | 10/11 | €43,000 | €43,000 | = | 0.0% |
| Capital | 10 | €43,000 | €43,000 | = | 0.0% |
| Issued capital | 100 | €43,000 | €43,000 | = | 0.0% |
| Reserves | 13 | €3,976 | €3,976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,117 | €2,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,056 | -€154,163 | +€12,893 | +7.7% |
| Amounts payable | 17/49 | €171,786 | €164,127 | -€7,660 | -4.5% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €111,786 | €104,127 | -€7,660 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €3,780 | €3,780 | = | 0.0% |
| Financial debts | 43 | €2,222 | - | -€2,222 | |
| Credit institutions | 430/8 | €2,222 | - | -€2,222 | |
| Trade debts | 44 | €51,752 | €44,203 | -€7,549 | -14.6% |
| Suppliers | 440/4 | €51,752 | €44,203 | -€7,549 | -14.6% |
| Taxes, remuneration and social security | 45 | €2,853 | €2,728 | -€125 | -4.4% |
| Taxes | 450/3 | €2,853 | €2,728 | -€125 | -4.4% |
| Other amounts payable | 47/48 | €51,178 | €53,415 | +€2,237 | +4.4% |
| Turnover | 70 | €50,585 | €65,760 | +€15,175 | +30.0% |
| Non-recurring operating income | 76A | €5,221 | €23,617 | +€18,396 | +352% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,875 | €62,402 | -€9,474 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,543 | €1,807 | -€736 | -29.0% |
| Other operating charges | 640/8 | €2,743 | €1,535 | -€1,208 | -44.0% |
| Non-recurring operating charges | 66A | €5,207 | €9,085 | +€3,878 | +74.5% |
| Gross operating margin | 9900 | -€16,070 | €26,975 | +€43,044 | |
| Operating profit (loss) | 9901 | -€26,563 | €14,548 | +€41,111 | |
| Financial income | 75/76B | €1 | €179 | +€178 | +25,073% |
| Recurring financial income | 75 | €1 | €179 | +€178 | +25,073% |
| Financial charges | 65/66B | €487 | €1,070 | +€583 | +120% |
| Recurring financial charges | 65 | €487 | €1,070 | +€583 | +120% |
| Profit (loss) for the period before taxes | 9903 | -€27,049 | €13,657 | +€40,706 | |
| Income taxes | 67/77 | - | €764 | +€764 | |
| Profit (loss) for the period | 9904 | -€27,049 | €12,893 | +€39,942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,049 | €12,893 | +€39,942 |
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 18 October 2026 via checked.be.