BOYARD SRL: 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.
BOYARD SRL
Largest movements
- Receivables within one year +€6,050
up €6,050 (+46.4%), from €13,051 to €19,101
of which Trade receivables: +€4,772
- Cash -€3,197
down €3,197 (-45.2%), from €7,073 to €3,876
mainly Receivables within one year (-€6,050) and Net result for the year (-€4,615)
- Tangible fixed assets -€1,978
down €1,978 (-48.0%), from €4,124 to €2,146
- Intangible fixed assets -€1,595
down €1,595 (-38.5%), from €4,143 to €2,548
- Profit (loss) carried forward -€4,615
down €4,615, from €2,202 to -€2,412
- Trade debts +€2,888
up €2,888 (+914.7%), from €316 to €3,204
- Other debts +€1,116
up €1,116 (+5.2%), from €21,543 to €22,658
- Gross operating margin -€7,190
down €7,190, from €6,509 to -€681
- Depreciation -€523
down €523 (-12.0%), from €4,353 to €3,830
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €34,724 | €34,113 | -€611 | -1.8% |
| Formation expenses | 20 | €469 | €212 | -€258 | -54.9% |
| Fixed assets | 21/28 | €8,267 | €4,694 | -€3,573 | -43.2% |
| Intangible fixed assets | 21 | €4,143 | €2,548 | -€1,595 | -38.5% |
| Tangible fixed assets | 22/27 | €4,124 | €2,146 | -€1,978 | -48.0% |
| Plant, machinery and equipment | 23 | €4,124 | €2,146 | -€1,978 | -48.0% |
| Current assets | 29/58 | €25,988 | €29,207 | +€3,220 | +12.4% |
| Stocks and contracts in progress | 3 | €5,340 | €5,508 | +€168 | +3.1% |
| Stocks | 30/36 | €5,340 | €5,508 | +€168 | +3.1% |
| Amounts receivable within one year | 40/41 | €13,051 | €19,101 | +€6,050 | +46.4% |
| Trade receivables | 40 | €3,580 | €8,352 | +€4,772 | +133.3% |
| Other amounts receivable | 41 | €9,471 | €10,749 | +€1,277 | +13.5% |
| Cash at bank and in hand | 54/58 | €7,073 | €3,876 | -€3,197 | -45.2% |
| Deferred charges and accrued income | 490/1 | €524 | €723 | +€199 | +38.0% |
| Total equity and liabilities | 10/49 | €34,724 | €34,113 | -€611 | -1.8% |
| Equity | 10/15 | €12,747 | €8,132 | -€4,615 | -36.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €545 | €545 | = | 0.0% |
| Non-distributable reserves | 130/1 | €545 | €545 | = | 0.0% |
| Reserves not available under the articles | 1311 | €545 | €545 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,202 | -€2,412 | -€4,615 | |
| Amounts payable | 17/49 | €21,977 | €25,981 | +€4,004 | +18.2% |
| Amounts payable within one year | 42/48 | €21,977 | €25,981 | +€4,004 | +18.2% |
| Trade debts | 44 | €316 | €3,204 | +€2,888 | +914.7% |
| Suppliers | 440/4 | €316 | €3,204 | +€2,888 | +914.7% |
| Taxes, remuneration and social security | 45 | €119 | €119 | = | 0.0% |
| Taxes | 450/3 | €119 | €119 | = | 0.0% |
| Other amounts payable | 47/48 | €21,543 | €22,658 | +€1,116 | +5.2% |
| Non-recurring operating income | 76A | €653 | €346 | -€307 | -47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,353 | €3,830 | -€523 | -12.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €6,509 | -€681 | -€7,190 | |
| Operating profit (loss) | 9901 | €1,768 | -€4,512 | -€6,280 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €139 | €103 | -€35 | -25.4% |
| Recurring financial charges | 65 | €139 | €103 | -€35 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €1,631 | -€4,615 | -€6,246 | |
| Profit (loss) for the period | 9904 | €1,631 | -€4,615 | -€6,246 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,631 | -€4,615 | -€6,246 |
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 9 October 2026 via checked.be.