BOAZZATI: 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.
BOAZZATI
Largest movements
- Cash +€12,904
up €12,904 (+151%), from €8,534 to €21,438
mainly Stocks and contracts (+€11,863) and Depreciation (+€1,266)
- Stocks and contracts -€11,863
down €11,863 (-31.8%), from €37,328 to €25,465
- Tangible fixed assets -€1,266
down €1,266 (-20.3%), from €6,246 to €4,980
of which Plant, machinery and equipment: -€1,266
- Receivables within one year -€659
down €659 (-22.7%), from €2,906 to €2,248
of which Other amounts receivable: -€659
- Trade debts -€1,628
down €1,628 (-42.0%), from €3,881 to €2,253
- Other debts +€610
up €610 (+1.7%), from €35,284 to €35,894
- Purchases and services -€17,542
down €17,542 (-4.4%), from €399,949 to €382,408
- Turnover -€12,693
down €12,693 (-3.2%), from €399,436 to €386,742
- Gross operating margin +€4,848
up €4,848, from -€513 to €4,335
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 | €57,627 | €56,743 | -€884 | -1.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €8,858 | €7,592 | -€1,266 | -14.3% |
| Tangible fixed assets | 22/27 | €6,246 | €4,980 | -€1,266 | -20.3% |
| Plant, machinery and equipment | 23 | €6,004 | €4,738 | -€1,266 | -21.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €242 | €242 | = | 0.0% |
| Financial fixed assets | 28 | €2,612 | €2,612 | = | 0.0% |
| Current assets | 29/58 | €48,768 | €49,150 | +€382 | +0.8% |
| Stocks and contracts in progress | 3 | €37,328 | €25,465 | -€11,863 | -31.8% |
| Stocks | 30/36 | €37,328 | €25,465 | -€11,863 | -31.8% |
| Amounts receivable within one year | 40/41 | €2,906 | €2,248 | -€659 | -22.7% |
| Trade receivables | 40 | €792 | €792 | = | 0.0% |
| Other amounts receivable | 41 | €2,114 | €1,455 | -€659 | -31.2% |
| Cash at bank and in hand | 54/58 | €8,534 | €21,438 | +€12,904 | +151% |
| Total equity and liabilities | 10/49 | €57,627 | €56,743 | -€884 | -1.5% |
| Equity | 10/15 | €18,462 | €18,596 | +€134 | +0.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130 | €4 | +€134 | |
| Amounts payable | 17/49 | €39,165 | €38,147 | -€1,018 | -2.6% |
| Amounts payable within one year | 42/48 | €39,165 | €38,147 | -€1,018 | -2.6% |
| Trade debts | 44 | €3,881 | €2,253 | -€1,628 | -42.0% |
| Suppliers | 440/4 | €3,881 | €2,253 | -€1,628 | -42.0% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €35,284 | €35,894 | +€610 | +1.7% |
| Turnover | 70 | €399,436 | €386,742 | -€12,693 | -3.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €399,949 | €382,408 | -€17,542 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,291 | €1,266 | -€1,025 | -44.7% |
| Other operating charges | 640/8 | €709 | €1,246 | +€536 | +75.6% |
| Gross operating margin | 9900 | -€513 | €4,335 | +€4,848 | |
| Operating profit (loss) | 9901 | -€3,514 | €1,823 | +€5,337 | |
| Financial charges | 65/66B | €154 | €141 | -€14 | -8.9% |
| Recurring financial charges | 65 | €154 | €141 | -€14 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,668 | €1,683 | +€5,351 | |
| Income taxes | 67/77 | - | €1,549 | +€1,549 | |
| Profit (loss) for the period | 9904 | -€3,668 | €134 | +€3,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,668 | €134 | +€3,802 |
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.