Boya Consulting: 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.
Boya Consulting
Largest movements
- Cash -€25,181
down €25,181 (-46.1%), from €54,603 to €29,422
mainly Other debts (-€38,991) and Current investments (-€24,000)
- Current investments +€24,000
up €24,000 (+68.6%), from €35,010 to €59,010
- Receivables within one year +€8,347
up €8,347 (+26.4%), from €31,610 to €39,957
of which Trade receivables: +€5,170
- Tangible fixed assets -€5,785
down €5,785 (-18.6%), from €31,032 to €25,248
of which Other tangible fixed assets: -€5,648
- Deferred charges and accrued income -€4,672
down €4,672 (-33.8%), from €13,817 to €9,145
- Other debts -€38,991
down €38,991 (-100%), from €38,991 to €0
- Reserves +€27,129
up €27,129 (+1,459%), from €1,860 to €28,989
- Tax, wage and social debts +€7,797
up €7,797 (+132%), from €5,923 to €13,720
- Taxes +€2,487
up €2,487 (+23.3%), from €10,678 to €13,165
- Gross operating margin -€1,694
down €1,694 (-3.2%), from €52,263 to €50,569
- Depreciation +€1,199
up €1,199 (+15.3%), from €7,835 to €9,033
- Financial income -€646
down €646 (-84.2%), from €767 to €121
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.
Derived cash bridge
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 | €166,622 | €162,782 | -€3,841 | -2.3% |
| Fixed assets | 21/28 | €31,582 | €25,248 | -€6,335 | -20.1% |
| Tangible fixed assets | 22/27 | €31,032 | €25,248 | -€5,785 | -18.6% |
| Plant, machinery and equipment | 23 | €1,564 | €755 | -€808 | -51.7% |
| Furniture and vehicles | 24 | €5,922 | €6,594 | +€672 | +11.3% |
| Other tangible fixed assets | 26 | €23,547 | €17,899 | -€5,648 | -24.0% |
| Financial fixed assets | 28 | €550 | €0 | -€550 | -100% |
| Current assets | 29/58 | €135,040 | €137,534 | +€2,494 | +1.8% |
| Amounts receivable within one year | 40/41 | €31,610 | €39,957 | +€8,347 | +26.4% |
| Trade receivables | 40 | €29,984 | €35,154 | +€5,170 | +17.2% |
| Other amounts receivable | 41 | €1,625 | €4,802 | +€3,177 | +196% |
| Current investments | 50/53 | €35,010 | €59,010 | +€24,000 | +68.6% |
| Cash at bank and in hand | 54/58 | €54,603 | €29,422 | -€25,181 | -46.1% |
| Deferred charges and accrued income | 490/1 | €13,817 | €9,145 | -€4,672 | -33.8% |
| Total equity and liabilities | 10/49 | €166,622 | €162,782 | -€3,841 | -2.3% |
| Equity | 10/15 | €119,818 | €146,948 | +€27,129 | +22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €28,989 | +€27,129 | +1,459% |
| Distributable reserves | 133 | €1,860 | €28,989 | +€27,129 | +1,459% |
| Profit (loss) carried forward | 14 | €99,358 | €99,358 | = | 0.0% |
| Amounts payable | 17/49 | €46,804 | €15,834 | -€30,970 | -66.2% |
| Amounts payable within one year | 42/48 | €46,804 | €15,834 | -€30,970 | -66.2% |
| Trade debts | 44 | €1,890 | €2,114 | +€224 | +11.8% |
| Suppliers | 440/4 | €1,890 | €2,114 | +€224 | +11.8% |
| Taxes, remuneration and social security | 45 | €5,923 | €13,720 | +€7,797 | +132% |
| Taxes | 450/3 | €5,923 | €13,720 | +€7,797 | +132% |
| Other amounts payable | 47/48 | €38,991 | €0 | -€38,991 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,835 | €9,033 | +€1,199 | +15.3% |
| Other operating charges | 640/8 | €1,072 | €1,041 | -€32 | -3.0% |
| Gross operating margin | 9900 | €52,263 | €50,569 | -€1,694 | -3.2% |
| Operating profit (loss) | 9901 | €43,356 | €40,495 | -€2,861 | -6.6% |
| Financial income | 75/76B | €767 | €121 | -€646 | -84.2% |
| Recurring financial income | 75 | €767 | €121 | -€646 | -84.2% |
| Financial charges | 65/66B | €202 | €322 | +€120 | +59.3% |
| Recurring financial charges | 65 | €202 | €322 | +€120 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €43,920 | €40,294 | -€3,626 | -8.3% |
| Income taxes | 67/77 | €10,678 | €13,165 | +€2,487 | +23.3% |
| Profit (loss) for the period | 9904 | €33,242 | €27,129 | -€6,113 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,242 | €27,129 | -€6,113 | -18.4% |
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 13 October 2026 via checked.be.