BoulByte: what changed
BoulByte
Largest movements
- Cash -€84,336
down €84,336 (-51.2%), from €164,764 to €80,428
mainly Contributions, distributions and other (-€49,056) and Receivables within one year (-€17,851)
- Receivables within one year +€17,851
up €17,851 (+264%), from €6,773 to €24,624
of which Other amounts receivable: +€14,305
- Stocks and contracts +€15,692
up €15,692 (+697%), from €2,252 to €17,943
- Reserves -€49,056
down €49,056 (-46.5%), from €105,414 to €56,358
of which Distributable reserves: -€49,056
- Tax, wage and social debts -€12,749
no longer reported in 2026 (was €12,749)
- Other debts +€11,914
up €11,914 (+27.9%), from €42,721 to €54,635
- Profit (loss) carried forward -€2,304
down €2,304, from €476 to -€1,828
- Gross operating margin -€69,611
down €69,611 (-98.6%), from €70,630 to €1,019
- Purchases and services -€50,848
no longer reported in 2026 (was €50,848)
- Taxes -€21,443
down €21,443 (-96.3%), from €22,256 to €813
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,272 | €125,124 | -€52,148 | -29.4% |
| Fixed assets | 21/28 | €2,443 | €1,536 | -€907 | -37.1% |
| Tangible fixed assets | 22/27 | €2,213 | €1,306 | -€907 | -41.0% |
| Plant, machinery and equipment | 23 | €2,213 | €111 | -€2,102 | -95.0% |
| Furniture and vehicles | 24 | - | €1,195 | +€1,195 | |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €174,829 | €123,588 | -€51,241 | -29.3% |
| Stocks and contracts in progress | 3 | €2,252 | €17,943 | +€15,692 | +697% |
| Stocks | 30/36 | €2,252 | €17,943 | +€15,692 | +697% |
| Amounts receivable within one year | 40/41 | €6,773 | €24,624 | +€17,851 | +264% |
| Trade receivables | 40 | €4,423 | €7,969 | +€3,546 | +80.2% |
| Other amounts receivable | 41 | €2,350 | €16,655 | +€14,305 | +609% |
| Cash at bank and in hand | 54/58 | €164,764 | €80,428 | -€84,336 | -51.2% |
| Deferred charges and accrued income | 490/1 | €1,041 | €593 | -€448 | -43.1% |
| Total equity and liabilities | 10/49 | €177,272 | €125,124 | -€52,148 | -29.4% |
| Equity | 10/15 | €118,290 | €66,930 | -€51,360 | -43.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €105,414 | €56,358 | -€49,056 | -46.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €103,554 | €54,498 | -€49,056 | -47.4% |
| Profit (loss) carried forward | 14 | €476 | -€1,828 | -€2,304 | |
| Amounts payable | 17/49 | €58,982 | €58,194 | -€788 | -1.3% |
| Amounts payable within one year | 42/48 | €58,573 | €58,194 | -€379 | -0.6% |
| Trade debts | 44 | €3,103 | €3,559 | +€456 | +14.7% |
| Suppliers | 440/4 | €3,103 | €3,559 | +€456 | +14.7% |
| Taxes, remuneration and social security | 45 | €12,749 | - | -€12,749 | |
| Taxes | 450/3 | €12,749 | - | -€12,749 | |
| Other amounts payable | 47/48 | €42,721 | €54,635 | +€11,914 | +27.9% |
| Accrued charges and deferred income | 492/3 | €409 | - | -€409 | |
| Goods, raw materials, services and sundry goods | 60/61 | €50,848 | - | -€50,848 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €907 | +€294 | +48.1% |
| Other operating charges | 640/8 | €1,373 | €1,244 | -€129 | -9.4% |
| Gross operating margin | 9900 | €70,630 | €1,019 | -€69,611 | -98.6% |
| Operating profit (loss) | 9901 | €68,645 | -€1,131 | -€69,777 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -72.7% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -72.7% |
| Financial charges | 65/66B | €331 | €360 | +€29 | +8.9% |
| Recurring financial charges | 65 | €331 | €360 | +€29 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €68,316 | -€1,491 | -€69,807 | |
| Income taxes | 67/77 | €22,256 | €813 | -€21,443 | -96.3% |
| Profit (loss) for the period | 9904 | €46,060 | -€2,304 | -€48,364 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,060 | -€2,304 | -€48,364 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.