Boa Interior: 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.
Boa Interior
Largest movements
- Stocks and contracts +€163,794
up €163,794 (+78.9%), from €207,516 to €371,310
of which Contracts in progress: +€172,589
- Tangible fixed assets +€118,762
up €118,762 (+9.4%), from €1.3m to €1.4m
of which Plant, machinery and equipment: +€191,987
- Receivables within one year -€113,287
down €113,287 (-25.3%), from €448,195 to €334,908
of which Trade receivables: -€178,712
- Cash +€48,495
up €48,495 (+4.8%), from €1.0m to €1.1m
mainly Net result for the year (+€558,943) and Advances received (+€148,460)
- Reserves +€246,860
up €246,860 (+10.8%), from €2.3m to €2.5m
of which Distributable reserves: +€352,110
- Trade debts -€161,329
down €161,329 (-33.7%), from €478,907 to €317,578
- Advances received +€148,460
up €148,460 (+65.7%), from €226,125 to €374,585
- Gross operating margin +€265,484
up €265,484 (+20.2%), from €1.3m to €1.6m
- Staff costs +€68,894
up €68,894 (+11.6%), from €593,211 to €662,104
- Taxes +€64,930
up €64,930 (+33.4%), from €194,286 to €259,216
- Depreciation +€45,386
up €45,386 (+44.9%), from €101,014 to €146,400
- Financial income +€35,314
up €35,314 (+104%), from €33,887 to €69,201
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 | €3,806,569 | €4,020,395 | +€213,826 | +5.6% |
| Fixed assets | 21/28 | €1,265,204 | €1,388,497 | +€123,294 | +9.7% |
| Intangible fixed assets | 21 | €968 | €0 | -€968 | -100% |
| Tangible fixed assets | 22/27 | €1,263,736 | €1,382,497 | +€118,762 | +9.4% |
| Land and buildings | 22 | €680,164 | €642,294 | -€37,869 | -5.6% |
| Plant, machinery and equipment | 23 | €203,601 | €395,588 | +€191,987 | +94.3% |
| Furniture and vehicles | 24 | €192,113 | €184,240 | -€7,872 | -4.1% |
| Other tangible fixed assets | 26 | €187,859 | €160,375 | -€27,484 | -14.6% |
| Financial fixed assets | 28 | €500 | €6,000 | +€5,500 | +1,100% |
| Current assets | 29/58 | €2,541,366 | €2,631,898 | +€90,533 | +3.6% |
| Stocks and contracts in progress | 3 | €207,516 | €371,310 | +€163,794 | +78.9% |
| Stocks | 30/36 | €70,248 | €61,453 | -€8,795 | -12.5% |
| Contracts in progress | 37 | €137,268 | €309,857 | +€172,589 | +126% |
| Amounts receivable within one year | 40/41 | €448,195 | €334,908 | -€113,287 | -25.3% |
| Trade receivables | 40 | €387,194 | €208,482 | -€178,712 | -46.2% |
| Other amounts receivable | 41 | €61,001 | €126,426 | +€65,425 | +107% |
| Current investments | 50/53 | €859,384 | €844,571 | -€14,813 | -1.7% |
| Cash at bank and in hand | 54/58 | €1,009,424 | €1,057,919 | +€48,495 | +4.8% |
| Deferred charges and accrued income | 490/1 | €16,846 | €23,190 | +€6,344 | +37.7% |
| Total equity and liabilities | 10/49 | €3,806,569 | €4,020,395 | +€213,826 | +5.6% |
| Equity | 10/15 | €2,299,588 | €2,546,448 | +€246,860 | +10.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,279,588 | €2,526,448 | +€246,860 | +10.8% |
| Tax-exempt reserves | 132 | €105,250 | €0 | -€105,250 | -100% |
| Distributable reserves | 133 | €2,174,338 | €2,526,448 | +€352,110 | +16.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,506,981 | €1,473,947 | -€33,033 | -2.2% |
| Amounts payable after more than one year | 17 | €646,310 | €655,055 | +€8,744 | +1.4% |
| Financial debts | 170/4 | €646,310 | €655,055 | +€8,744 | +1.4% |
| Amounts payable within one year | 42/48 | €858,670 | €818,893 | -€39,778 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €82,623 | €89,865 | +€7,242 | +8.8% |
| Trade debts | 44 | €478,907 | €317,578 | -€161,329 | -33.7% |
| Suppliers | 440/4 | €478,907 | €317,578 | -€161,329 | -33.7% |
| Advances received on contracts in progress | 46 | €226,125 | €374,585 | +€148,460 | +65.7% |
| Taxes, remuneration and social security | 45 | €66,887 | €32,791 | -€34,096 | -51.0% |
| Taxes | 450/3 | €6,300 | €639 | -€5,661 | -89.9% |
| Remuneration and social security | 454/9 | €60,587 | €32,152 | -€28,435 | -46.9% |
| Other amounts payable | 47/48 | €4,128 | €4,073 | -€55 | -1.3% |
| Accrued charges and deferred income | 492/3 | €2,000 | €0 | -€2,000 | -100% |
| Non-recurring operating income | 76A | €8,280 | €2,339 | -€5,941 | -71.8% |
| Remuneration, social security and pensions | 62 | €593,211 | €662,104 | +€68,894 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,014 | €146,400 | +€45,386 | +44.9% |
| Other operating charges | 640/8 | €2,128 | €4,124 | +€1,996 | +93.8% |
| Non-recurring operating charges | 66A | €6,322 | €9,498 | +€3,176 | +50.2% |
| Gross operating margin | 9900 | €1,316,939 | €1,582,423 | +€265,484 | +20.2% |
| Operating profit (loss) | 9901 | €614,265 | €760,296 | +€146,031 | +23.8% |
| Financial income | 75/76B | €33,887 | €69,201 | +€35,314 | +104% |
| Recurring financial income | 75 | €33,887 | €69,201 | +€35,314 | +104% |
| Financial charges | 65/66B | €11,209 | €11,339 | +€130 | +1.2% |
| Recurring financial charges | 65 | €11,209 | €11,339 | +€130 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €636,943 | €818,159 | +€181,216 | +28.5% |
| Income taxes | 67/77 | €194,286 | €259,216 | +€64,930 | +33.4% |
| Profit (loss) for the period | 9904 | €442,657 | €558,943 | +€116,286 | +26.3% |
| Transfer from tax-exempt reserves | 789 | €0 | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €442,657 | €664,193 | +€221,536 | +50.0% |
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 14 October 2026 via checked.be.