Boris Boy: what changed
Two fiscal 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.
What changed
Boris Boy
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€8,935
2024 · -€5,214-€3,721
Equity
€146,093
2024 · €155,028-€8,935
Cash
€12,257
2024 · €4,938+€7,319
Balance sheet total
€709,890
2024 · €744,202-€34,312
Largest movements
Assets
- Stocks and contracts -€47,811
down €47,811 (-62.1%), from €76,969 to €29,157
- Tangible fixed assets +€40,465
up €40,465 (+6.7%), from €608,091 to €648,555
of which Land and buildings: +€58,741
- Receivables within one year -€39,608
down €39,608 (-80.4%), from €49,274 to €9,666
of which Other amounts receivable: -€39,072
Equity and liabilities
- Debts after one year -€25,251
down €25,251 (-5.2%), from €488,865 to €463,615
- Profit (loss) carried forward -€8,935
down €8,935 (-10.3%), from €86,568 to €77,633
- Trade debts +€8,755
up €8,755 (+24.0%), from €36,493 to €45,248
Income statement
- Other operating charges -€59,311
down €59,311 (-76.4%), from €77,640 to €18,329
- Write-downs +€41,382
new in 2025: €41,382
- Financial charges +€11,969
up €11,969 (+55.6%), from €21,546 to €33,515
- Depreciation +€5,914
up €5,914 (+19.9%), from €29,785 to €35,699
- Staff costs -€5,446
down €5,446 (-21.0%), from €25,910 to €20,463
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.
Result 2024
-€5,214
Gross operating margin
-€2,596
Staff costs
+€5,446
Depreciation
-€5,914
Write-downs
-€41,382
Other operating charges
+€59,311
Other operating items
-€2,986
Financial income
-€3,635
Financial charges
-€11,969
Taxes
+€4
Result 2025
-€8,935
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.
From operations
+€108,079
Investment
-€75,164
Financing
-€25,597
Cash 2024
€4,938
From operations (derived)
+€108,079
Net result for the year
-€8,935
Depreciation
+€35,699
Stocks and contracts
+€47,811
Receivables within one year
+€39,608
Deferred charges and accrued income
-€6,324
Trade debts
+€8,755
Tax, wage and social debts
-€6,930
Advances received
+€255
Other debts
+€1,145
Accrued charges and deferred income
-€3,005
Investment (derived)
-€75,164
Investment in fixed assets (net)
-€75,164
Financing
-€25,597
Debts after one year
-€25,251
Current portion of long-term debt
-€346
Cash 2025
€12,257
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €744,202 | €709,890 | -€34,312 | -4.6% |
| Fixed assets | 21/28 | €609,141 | €648,605 | +€39,465 | +6.5% |
| Intangible fixed assets | 21 | €1,000 | - | -€1,000 | |
| Tangible fixed assets | 22/27 | €608,091 | €648,555 | +€40,465 | +6.7% |
| Land and buildings | 22 | €538,163 | €596,904 | +€58,741 | +10.9% |
| Plant, machinery and equipment | 23 | €2,839 | €1,733 | -€1,106 | -39.0% |
| Furniture and vehicles | 24 | €2,751 | €4,920 | +€2,168 | +78.8% |
| Leasing and similar rights | 25 | €17,090 | €6,320 | -€10,771 | -63.0% |
| Other tangible fixed assets | 26 | €47,247 | €38,679 | -€8,568 | -18.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €135,061 | €61,285 | -€73,776 | -54.6% |
| Stocks and contracts in progress | 3 | €76,969 | €29,157 | -€47,811 | -62.1% |
| Stocks | 30/36 | €76,969 | €29,157 | -€47,811 | -62.1% |
| Amounts receivable within one year | 40/41 | €49,274 | €9,666 | -€39,608 | -80.4% |
| Trade receivables | 40 | €536 | - | -€536 | |
| Other amounts receivable | 41 | €48,738 | €9,666 | -€39,072 | -80.2% |
| Cash at bank and in hand | 54/58 | €4,938 | €12,257 | +€7,319 | +148.2% |
| Deferred charges and accrued income | 490/1 | €3,880 | €10,204 | +€6,324 | +163.0% |
| Total equity and liabilities | 10/49 | €744,202 | €709,890 | -€34,312 | -4.6% |
| Equity | 10/15 | €155,028 | €146,093 | -€8,935 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,860 | €49,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,000 | €23,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,568 | €77,633 | -€8,935 | -10.3% |
| Amounts payable | 17/49 | €589,173 | €563,797 | -€25,377 | -4.3% |
| Amounts payable after more than one year | 17 | €488,865 | €463,615 | -€25,251 | -5.2% |
| Financial debts | 170/4 | €488,865 | €463,615 | -€25,251 | -5.2% |
| Amounts payable within one year | 42/48 | €94,179 | €97,059 | +€2,880 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €20,888 | €20,542 | -€346 | -1.7% |
| Trade debts | 44 | €36,493 | €45,248 | +€8,755 | +24.0% |
| Suppliers | 440/4 | €36,493 | €45,248 | +€8,755 | +24.0% |
| Advances received on contracts in progress | 46 | - | €255 | +€255 | |
| Taxes, remuneration and social security | 45 | €26,509 | €19,579 | -€6,930 | -26.1% |
| Taxes | 450/3 | €21,667 | €15,425 | -€6,242 | -28.8% |
| Remuneration and social security | 454/9 | €4,842 | €4,154 | -€688 | -14.2% |
| Other amounts payable | 47/48 | €10,290 | €11,435 | +€1,145 | +11.1% |
| Accrued charges and deferred income | 492/3 | €6,128 | €3,123 | -€3,005 | -49.0% |
| Remuneration, social security and pensions | 62 | €25,910 | €20,463 | -€5,446 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,785 | €35,699 | +€5,914 | +19.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €41,382 | +€41,382 | |
| Other operating charges | 640/8 | €77,640 | €18,329 | -€59,311 | -76.4% |
| Non-recurring operating charges | 66A | - | €2,986 | +€2,986 | |
| Gross operating margin | 9900 | €134,711 | €132,115 | -€2,596 | -1.9% |
| Operating profit (loss) | 9901 | €1,377 | €13,256 | +€11,879 | +862.7% |
| Financial income | 75/76B | €15,358 | €11,723 | -€3,635 | -23.7% |
| Recurring financial income | 75 | €3,378 | €215 | -€3,164 | -93.6% |
| Non-recurring financial income | 76B | €11,980 | €11,509 | -€471 | -3.9% |
| Financial charges | 65/66B | €21,546 | €33,515 | +€11,969 | +55.6% |
| Recurring financial charges | 65 | €21,546 | €33,515 | +€11,969 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,811 | -€8,535 | -€3,724 | -77.4% |
| Income taxes | 67/77 | €404 | €400 | -€4 | -0.9% |
| Profit (loss) for the period | 9904 | -€5,214 | -€8,935 | -€3,721 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,214 | -€8,935 | -€3,721 | -71.4% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.