BOYANCA: 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.
BOYANCA
Largest movements
- Receivables within one year -€4,472
no longer reported in 2024 (was €4,472)
- Cash +€771
up €771 (+227%), from €340 to €1,111
mainly Receivables within one year (+€4,472) and Other debts (+€3,300)
- Profit (loss) carried forward -€6,716
down €6,716, from €3,734 to -€2,982
- Other debts +€3,300
new in 2024: €3,300
- Tax, wage and social debts -€600
down €600 (-55.7%), from €1,077 to €477
- Trade debts +€315
new in 2024: €315
- Gross operating margin -€12,236
down €12,236, from €5,793 to -€6,442
- Purchases and services +€6,442
new in 2024: €6,442
- Taxes -€1,077
no longer reported in 2024 (was €1,077)
- Staff costs -€445
no longer reported in 2024 (was €445)
- Depreciation -€192
no longer reported in 2024 (was €192)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,812 | €1,111 | -€3,701 | -76.9% |
| Current assets | 29/58 | €4,812 | €1,111 | -€3,701 | -76.9% |
| Amounts receivable within one year | 40/41 | €4,472 | - | -€4,472 | |
| Other amounts receivable | 41 | €4,472 | - | -€4,472 | |
| Cash at bank and in hand | 54/58 | €340 | €1,111 | +€771 | +227% |
| Total equity and liabilities | 10/49 | €4,812 | €1,111 | -€3,701 | -76.9% |
| Equity | 10/15 | €3,735 | -€2,981 | -€6,716 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,734 | -€2,982 | -€6,716 | |
| Amounts payable | 17/49 | €1,077 | €4,092 | +€3,015 | +280% |
| Amounts payable within one year | 42/48 | €1,077 | €4,092 | +€3,015 | +280% |
| Trade debts | 44 | - | €315 | +€315 | |
| Suppliers | 440/4 | - | €315 | +€315 | |
| Taxes, remuneration and social security | 45 | €1,077 | €477 | -€600 | -55.7% |
| Taxes | 450/3 | €1,077 | €477 | -€600 | -55.7% |
| Other amounts payable | 47/48 | - | €3,300 | +€3,300 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,442 | +€6,442 | |
| Remuneration, social security and pensions | 62 | €445 | - | -€445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | - | -€192 | |
| Other operating charges | 640/8 | €206 | €227 | +€21 | +10.2% |
| Gross operating margin | 9900 | €5,793 | -€6,442 | -€12,236 | |
| Operating profit (loss) | 9901 | €4,951 | -€6,669 | -€11,620 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €140 | €46 | -€93 | -66.8% |
| Recurring financial charges | 65 | €140 | €46 | -€93 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | €4,811 | -€6,716 | -€11,527 | |
| Income taxes | 67/77 | €1,077 | - | -€1,077 | |
| Profit (loss) for the period | 9904 | €3,734 | -€6,716 | -€10,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,734 | -€6,716 | -€10,450 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.