BOIZR: 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.
BOIZR
Largest movements
- Receivables within one year +€48,193
up €48,193 (+202.4%), from €23,814 to €72,007
of which Trade receivables: +€40,589
- Cash +€18,039
up €18,039 (+69.3%), from €26,011 to €44,050
mainly Net result for the year (+€37,979) and Debts after one year (+€16,163)
- Tangible fixed assets +€5,543
up €5,543 (+133.9%), from €4,138 to €9,682
of which Land and buildings: +€6,191
- Profit (loss) carried forward +€37,979
up €37,979 (+103.7%), from €36,636 to €74,615
- Debts after one year +€16,163
new in 2025: €16,163
- Current portion of long-term debt +€15,651
new in 2025: €15,651
- Tax, wage and social debts +€2,653
up €2,653 (+18.9%), from €14,016 to €16,669
- Gross operating margin +€10,803
up €10,803 (+26.7%), from €40,491 to €51,293
- Taxes +€2,085
up €2,085 (+25.9%), from €8,062 to €10,148
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.
Cash bridge derived
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 | €54,116 | €126,426 | +€72,310 | +133.6% |
| Fixed assets | 21/28 | €4,138 | €9,682 | +€5,543 | +133.9% |
| Tangible fixed assets | 22/27 | €4,138 | €9,682 | +€5,543 | +133.9% |
| Land and buildings | 22 | - | €6,191 | +€6,191 | |
| Plant, machinery and equipment | 23 | €1,167 | €857 | -€310 | -26.5% |
| Furniture and vehicles | 24 | €2,971 | €2,634 | -€338 | -11.4% |
| Current assets | 29/58 | €49,977 | €116,744 | +€66,767 | +133.6% |
| Stocks and contracts in progress | 3 | - | €529 | +€529 | |
| Contracts in progress | 37 | - | €529 | +€529 | |
| Amounts receivable within one year | 40/41 | €23,814 | €72,007 | +€48,193 | +202.4% |
| Trade receivables | 40 | €23,814 | €64,403 | +€40,589 | +170.4% |
| Other amounts receivable | 41 | - | €7,605 | +€7,605 | |
| Cash at bank and in hand | 54/58 | €26,011 | €44,050 | +€18,039 | +69.3% |
| Deferred charges and accrued income | 490/1 | €152 | €158 | +€6 | +3.9% |
| Total equity and liabilities | 10/49 | €54,116 | €126,426 | +€72,310 | +133.6% |
| Equity | 10/15 | €38,636 | €76,615 | +€37,979 | +98.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,636 | €74,615 | +€37,979 | +103.7% |
| Amounts payable | 17/49 | €15,480 | €49,811 | +€34,331 | +221.8% |
| Amounts payable after more than one year | 17 | - | €16,163 | +€16,163 | |
| Financial debts | 170/4 | - | €16,163 | +€16,163 | |
| Amounts payable within one year | 42/48 | €15,480 | €33,648 | +€18,168 | +117.4% |
| Current portion of amounts payable after more than one year | 42 | - | €15,651 | +€15,651 | |
| Trade debts | 44 | €1,299 | €1,328 | +€30 | +2.3% |
| Suppliers | 440/4 | €1,299 | €1,328 | +€30 | +2.3% |
| Taxes, remuneration and social security | 45 | €14,016 | €16,669 | +€2,653 | +18.9% |
| Taxes | 450/3 | €14,016 | €16,669 | +€2,653 | +18.9% |
| Other amounts payable | 47/48 | €165 | - | -€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,863 | €2,165 | +€302 | +16.2% |
| Other operating charges | 640/8 | €183 | €120 | -€63 | -34.4% |
| Gross operating margin | 9900 | €40,491 | €51,293 | +€10,803 | +26.7% |
| Operating profit (loss) | 9901 | €38,445 | €49,008 | +€10,563 | +27.5% |
| Financial income | 75/76B | - | €204 | +€204 | |
| Recurring financial income | 75 | - | €204 | +€204 | |
| Financial charges | 65/66B | €1,041 | €1,086 | +€44 | +4.3% |
| Recurring financial charges | 65 | €1,041 | €1,086 | +€44 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €37,404 | €48,126 | +€10,723 | +28.7% |
| Income taxes | 67/77 | €8,062 | €10,148 | +€2,085 | +25.9% |
| Profit (loss) for the period | 9904 | €29,341 | €37,979 | +€8,637 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,341 | €37,979 | +€8,637 | +29.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.