Boizone Consulting: 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.
Boizone Consulting
Largest movements
- Cash -€20,496
down €20,496 (-59.5%), from €34,465 to €13,969
mainly Contributions, distributions and other (-€68,201) and Debts after one year (-€11,897)
- Deferred charges and accrued income +€7,039
up €7,039 (+753%), from €935 to €7,974
- Tangible fixed assets -€5,596
down €5,596 (-3.3%), from €170,606 to €165,010
of which Land and buildings: -€4,120
- Reserves -€32,876
down €32,876 (-94.6%), from €34,736 to €1,860
of which Distributable reserves: -€34,736
- Other debts +€25,848
up €25,848 (+84.5%), from €30,588 to €56,436
- Debts after one year -€11,897
down €11,897 (-9.5%), from €124,652 to €112,755
- Tax, wage and social debts -€3,019
down €3,019 (-31.4%), from €9,620 to €6,601
- Gross operating margin +€6,889
up €6,889 (+14.4%), from €47,920 to €54,809
- Financial charges -€1,766
down €1,766 (-41.4%), from €4,261 to €2,495
- Depreciation +€557
up €557 (+8.7%), from €6,378 to €6,935
- Taxes +€549
up €549 (+5.9%), from €9,304 to €9,852
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 | €230,599 | €210,128 | -€20,471 | -8.9% |
| Fixed assets | 21/28 | €170,606 | €165,010 | -€5,596 | -3.3% |
| Tangible fixed assets | 22/27 | €170,606 | €165,010 | -€5,596 | -3.3% |
| Land and buildings | 22 | €164,146 | €160,026 | -€4,120 | -2.5% |
| Plant, machinery and equipment | 23 | €2,822 | €1,873 | -€949 | -33.6% |
| Furniture and vehicles | 24 | €3,638 | €3,111 | -€527 | -14.5% |
| Current assets | 29/58 | €59,993 | €45,118 | -€14,875 | -24.8% |
| Amounts receivable within one year | 40/41 | €24,593 | €23,174 | -€1,418 | -5.8% |
| Trade receivables | 40 | €19,050 | €20,633 | +€1,583 | +8.3% |
| Other amounts receivable | 41 | €5,543 | €2,541 | -€3,001 | -54.2% |
| Cash at bank and in hand | 54/58 | €34,465 | €13,969 | -€20,496 | -59.5% |
| Deferred charges and accrued income | 490/1 | €935 | €7,974 | +€7,039 | +753% |
| Total equity and liabilities | 10/49 | €230,599 | €210,128 | -€20,471 | -8.9% |
| Equity | 10/15 | €53,336 | €20,460 | -€32,876 | -61.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,736 | €1,860 | -€32,876 | -94.6% |
| Non-distributable reserves | 130/1 | €0 | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €34,736 | €0 | -€34,736 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €177,263 | €189,668 | +€12,405 | +7.0% |
| Amounts payable after more than one year | 17 | €124,652 | €112,755 | -€11,897 | -9.5% |
| Financial debts | 170/4 | €124,652 | €112,755 | -€11,897 | -9.5% |
| Amounts payable within one year | 42/48 | €52,188 | €76,912 | +€24,724 | +47.4% |
| Current portion of amounts payable after more than one year | 42 | €11,743 | €11,897 | +€154 | +1.3% |
| Trade debts | 44 | €238 | €1,979 | +€1,742 | +733% |
| Suppliers | 440/4 | €238 | €1,979 | +€1,742 | +733% |
| Taxes, remuneration and social security | 45 | €9,620 | €6,601 | -€3,019 | -31.4% |
| Taxes | 450/3 | €9,620 | €6,601 | -€3,019 | -31.4% |
| Other amounts payable | 47/48 | €30,588 | €56,436 | +€25,848 | +84.5% |
| Accrued charges and deferred income | 492/3 | €423 | €0 | -€423 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,378 | €6,935 | +€557 | +8.7% |
| Other operating charges | 640/8 | €305 | €531 | +€227 | +74.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €47,920 | €54,809 | +€6,889 | +14.4% |
| Operating profit (loss) | 9901 | €41,238 | €47,342 | +€6,105 | +14.8% |
| Financial income | 75/76B | €41 | €330 | +€289 | +710% |
| Recurring financial income | 75 | €41 | €330 | +€289 | +710% |
| Financial charges | 65/66B | €4,261 | €2,495 | -€1,766 | -41.4% |
| Recurring financial charges | 65 | €4,261 | €2,495 | -€1,766 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €37,017 | €45,177 | +€8,160 | +22.0% |
| Income taxes | 67/77 | €9,304 | €9,852 | +€549 | +5.9% |
| Profit (loss) for the period | 9904 | €27,714 | €35,325 | +€7,611 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,714 | €35,325 | +€7,611 | +27.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.