Boy: 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.
Boy
Largest movements
- Cash -€25,021
down €25,021 (-40.3%), from €62,132 to €37,110
mainly Trade debts (-€43,473) and Debts after one year (-€25,471)
- Tangible fixed assets -€18,871
down €18,871 (-12.3%), from €153,717 to €134,846
- Stocks and contracts +€10,065
up €10,065 (+64.2%), from €15,678 to €25,743
of which Contracts in progress: +€6,270
- Receivables within one year -€2,954
down €2,954 (-29.1%), from €10,159 to €7,205
of which Other amounts receivable: -€1,727
- Trade debts -€43,473
down €43,473 (-45.1%), from €96,487 to €53,013
- Tax, wage and social debts +€33,076
up €33,076 (+592.0%), from €5,587 to €38,664
of which Remuneration and social security: +€34,092
- Debts after one year -€25,471
down €25,471 (-20.4%), from €124,971 to €99,500
of which Financial debts: -€21,623
- Staff costs -€23,494
down €23,494 (-26.2%), from €89,682 to €66,188
- Gross operating margin -€20,279
down €20,279 (-17.0%), from €119,035 to €98,757
- Depreciation +€5,439
up €5,439 (+26.9%), from €20,204 to €25,644
- Other operating charges +€2,086
up €2,086 (+89.1%), from €2,341 to €4,427
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 | €250,294 | €212,390 | -€37,903 | -15.1% |
| Fixed assets | 21/28 | €161,005 | €139,633 | -€21,371 | -13.3% |
| Intangible fixed assets | 21 | €7,288 | €4,788 | -€2,500 | -34.3% |
| Tangible fixed assets | 22/27 | €153,717 | €134,846 | -€18,871 | -12.3% |
| Plant, machinery and equipment | 23 | €32,681 | €28,788 | -€3,893 | -11.9% |
| Furniture and vehicles | 24 | €36,147 | €29,911 | -€6,236 | -17.3% |
| Other tangible fixed assets | 26 | €84,889 | €76,147 | -€8,742 | -10.3% |
| Current assets | 29/58 | €89,289 | €72,757 | -€16,532 | -18.5% |
| Stocks and contracts in progress | 3 | €15,678 | €25,743 | +€10,065 | +64.2% |
| Stocks | 30/36 | €15,678 | €19,473 | +€3,795 | +24.2% |
| Contracts in progress | 37 | - | €6,270 | +€6,270 | |
| Amounts receivable within one year | 40/41 | €10,159 | €7,205 | -€2,954 | -29.1% |
| Trade receivables | 40 | €1,400 | €174 | -€1,226 | -87.6% |
| Other amounts receivable | 41 | €8,759 | €7,032 | -€1,727 | -19.7% |
| Cash at bank and in hand | 54/58 | €62,132 | €37,110 | -€25,021 | -40.3% |
| Deferred charges and accrued income | 490/1 | €1,321 | €2,698 | +€1,377 | +104.3% |
| Total equity and liabilities | 10/49 | €250,294 | €212,390 | -€37,903 | -15.1% |
| Equity | 10/15 | €12,470 | €11,090 | -€1,380 | -11.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,470 | €1,090 | -€1,380 | -55.9% |
| Amounts payable | 17/49 | €237,824 | €201,300 | -€36,524 | -15.4% |
| Amounts payable after more than one year | 17 | €124,971 | €99,500 | -€25,471 | -20.4% |
| Financial debts | 170/4 | €121,123 | €99,500 | -€21,623 | -17.9% |
| Other amounts payable | 178/9 | €3,848 | - | -€3,848 | |
| Amounts payable within one year | 42/48 | €112,853 | €101,800 | -€11,053 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €10,779 | €10,123 | -€656 | -6.1% |
| Trade debts | 44 | €96,487 | €53,013 | -€43,473 | -45.1% |
| Suppliers | 440/4 | €96,487 | €53,013 | -€43,473 | -45.1% |
| Taxes, remuneration and social security | 45 | €5,587 | €38,664 | +€33,076 | +592.0% |
| Taxes | 450/3 | €3,135 | €2,119 | -€1,015 | -32.4% |
| Remuneration and social security | 454/9 | €2,452 | €36,544 | +€34,092 | +1390.1% |
| Remuneration, social security and pensions | 62 | €89,682 | €66,188 | -€23,494 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,204 | €25,644 | +€5,439 | +26.9% |
| Other operating charges | 640/8 | €2,341 | €4,427 | +€2,086 | +89.1% |
| Non-recurring operating charges | 66A | €1,205 | - | -€1,205 | |
| Gross operating margin | 9900 | €119,035 | €98,757 | -€20,279 | -17.0% |
| Operating profit (loss) | 9901 | €5,603 | €2,498 | -€3,105 | -55.4% |
| Financial income | 75/76B | €101 | €126 | +€25 | +24.4% |
| Recurring financial income | 75 | €101 | €126 | +€25 | +24.4% |
| Financial charges | 65/66B | €3,028 | €2,574 | -€454 | -15.0% |
| Recurring financial charges | 65 | €3,028 | €2,574 | -€454 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €2,676 | €50 | -€2,626 | -98.1% |
| Income taxes | 67/77 | €1,803 | €1,429 | -€373 | -20.7% |
| Profit (loss) for the period | 9904 | €873 | -€1,380 | -€2,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €873 | -€1,380 | -€2,252 |
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.