Boria Consult: 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.
Boria Consult
Largest movements
- Cash +€564,207
up €564,207 (+132.8%), from €424,750 to €988,957
mainly Net result for the year (+€943,166) and Other debts (+€552,075)
- Tangible fixed assets -€10,977
down €10,977 (-63.4%), from €17,321 to €6,344
of which Furniture and vehicles: -€10,977
- Other debts +€552,075
up €552,075 (+125.3%), from €440,433 to €992,508
- Tax, wage and social debts +€16,055
up €16,055 (+32.8%), from €49,009 to €65,064
of which Taxes: +€25,784
- Trade debts -€11,913
down €11,913 (-93.9%), from €12,687 to €774
- Gross operating margin +€669,636
up €669,636 (+112.6%), from €594,880 to €1.3m
- Taxes +€171,293
up €171,293 (+121.1%), from €141,416 to €312,709
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 | €507,129 | €1,063,347 | +€556,217 | +109.7% |
| Fixed assets | 21/28 | €17,321 | €6,344 | -€10,977 | -63.4% |
| Tangible fixed assets | 22/27 | €17,321 | €6,344 | -€10,977 | -63.4% |
| Furniture and vehicles | 24 | €15,588 | €4,611 | -€10,977 | -70.4% |
| Other tangible fixed assets | 26 | €1,733 | €1,733 | = | 0.0% |
| Current assets | 29/58 | €489,808 | €1,057,002 | +€567,194 | +115.8% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,775 | €15,415 | +€3,640 | +30.9% |
| Trade receivables | 40 | €3,191 | - | -€3,191 | |
| Other amounts receivable | 41 | €8,584 | €15,415 | +€6,831 | +79.6% |
| Cash at bank and in hand | 54/58 | €424,750 | €988,957 | +€564,207 | +132.8% |
| Deferred charges and accrued income | 490/1 | €3,283 | €2,630 | -€653 | -19.9% |
| Total equity and liabilities | 10/49 | €507,129 | €1,063,347 | +€556,217 | +109.7% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €502,129 | €1,058,347 | +€556,217 | +110.8% |
| Amounts payable within one year | 42/48 | €502,129 | €1,058,347 | +€556,217 | +110.8% |
| Trade debts | 44 | €12,687 | €774 | -€11,913 | -93.9% |
| Suppliers | 440/4 | €12,687 | €774 | -€11,913 | -93.9% |
| Taxes, remuneration and social security | 45 | €49,009 | €65,064 | +€16,055 | +32.8% |
| Taxes | 450/3 | €39,280 | €65,064 | +€25,784 | +65.6% |
| Remuneration and social security | 454/9 | €9,729 | - | -€9,729 | |
| Other amounts payable | 47/48 | €440,433 | €992,508 | +€552,075 | +125.3% |
| Remuneration, social security and pensions | 62 | €3,343 | €170 | -€3,173 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,247 | €10,977 | -€5,270 | -32.4% |
| Other operating charges | 640/8 | €558 | €520 | -€39 | -6.9% |
| Gross operating margin | 9900 | €594,880 | €1,264,516 | +€669,636 | +112.6% |
| Operating profit (loss) | 9901 | €574,731 | €1,252,849 | +€678,118 | +118.0% |
| Financial income | 75/76B | €1,275 | €3,096 | +€1,821 | +142.8% |
| Recurring financial income | 75 | €1,275 | €3,096 | +€1,821 | +142.8% |
| Financial charges | 65/66B | €70 | €70 | -€0 | 0.0% |
| Recurring financial charges | 65 | €70 | €70 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €575,936 | €1,255,875 | +€679,939 | +118.1% |
| Income taxes | 67/77 | €141,416 | €312,709 | +€171,293 | +121.1% |
| Profit (loss) for the period | 9904 | €434,520 | €943,166 | +€508,646 | +117.1% |
| Profit (loss) for the period to be appropriated | 9905 | €434,520 | €943,166 | +€508,646 | +117.1% |
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 11 October 2026 via checked.be.