BOYAVAL CONSULTANCY: 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.
BOYAVAL CONSULTANCY
Largest movements
- Receivables within one year +€4,187
up €4,187 (+62.0%), from €6,751 to €10,938
of which Trade receivables: +€10,938
- Cash -€1,355
down €1,355 (-1.1%), from €121,365 to €120,010
mainly Contributions, distributions and other (-€70,588) and Tax, wage and social debts (-€9,687)
- Other debts +€62,055
new in 2025: €62,055
- Profit (loss) carried forward -€49,992
down €49,992 (-49.0%), from €102,041 to €52,049
- Tax, wage and social debts -€9,687
down €9,687 (-36.7%), from €26,430 to €16,743
- Gross operating margin -€9,580
down €9,580 (-16.9%), from €56,729 to €47,149
- Financial charges +€7,665
up €7,665 (+58.5%), from €13,097 to €20,762
- Taxes -€3,064
down €3,064 (-32.1%), from €9,531 to €6,467
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 | €129,668 | €131,683 | +€2,015 | +1.6% |
| Fixed assets | 21/28 | €1,552 | €735 | -€817 | -52.6% |
| Tangible fixed assets | 22/27 | €1,552 | €735 | -€817 | -52.6% |
| Furniture and vehicles | 24 | €1,552 | €735 | -€817 | -52.6% |
| Current assets | 29/58 | €128,116 | €130,948 | +€2,832 | +2.2% |
| Amounts receivable within one year | 40/41 | €6,751 | €10,938 | +€4,187 | +62.0% |
| Trade receivables | 40 | - | €10,938 | +€10,938 | |
| Other amounts receivable | 41 | €6,751 | - | -€6,751 | |
| Cash at bank and in hand | 54/58 | €121,365 | €120,010 | -€1,355 | -1.1% |
| Total equity and liabilities | 10/49 | €129,668 | €131,683 | +€2,015 | +1.6% |
| Equity | 10/15 | €102,042 | €52,050 | -€49,992 | -49.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,041 | €52,049 | -€49,992 | -49.0% |
| Amounts payable | 17/49 | €27,626 | €79,633 | +€52,007 | +188% |
| Amounts payable within one year | 42/48 | €27,626 | €79,633 | +€52,007 | +188% |
| Trade debts | 44 | €1,196 | €835 | -€361 | -30.2% |
| Suppliers | 440/4 | €1,196 | €835 | -€361 | -30.2% |
| Taxes, remuneration and social security | 45 | €26,430 | €16,743 | -€9,687 | -36.7% |
| Taxes | 450/3 | €26,430 | €16,743 | -€9,687 | -36.7% |
| Other amounts payable | 47/48 | - | €62,055 | +€62,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €817 | €817 | = | 0.0% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.1% |
| Gross operating margin | 9900 | €56,729 | €47,149 | -€9,580 | -16.9% |
| Operating profit (loss) | 9901 | €55,848 | €46,266 | -€9,582 | -17.2% |
| Financial income | 75/76B | €1,868 | €1,559 | -€309 | -16.5% |
| Recurring financial income | 75 | €1,868 | €1,559 | -€309 | -16.5% |
| Financial charges | 65/66B | €13,097 | €20,762 | +€7,665 | +58.5% |
| Recurring financial charges | 65 | €13,097 | €20,762 | +€7,665 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €44,619 | €27,063 | -€17,556 | -39.3% |
| Income taxes | 67/77 | €9,531 | €6,467 | -€3,064 | -32.1% |
| Profit (loss) for the period | 9904 | €35,088 | €20,596 | -€14,492 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,088 | €20,596 | -€14,492 | -41.3% |
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 24 October 2026 via checked.be.