BOYCO INTERIORS: 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.
BOYCO INTERIORS
Largest movements
- Receivables within one year +€51,477
new in 2023: €51,477
- Deferred charges and accrued income -€43,808
no longer reported in 2023 (was €43,808)
- Trade debts -€74,324
no longer reported in 2023 (was €74,324)
- Profit (loss) carried forward +€50,992
up €50,992 (+39.6%), from -€128,807 to -€77,815
- Tax, wage and social debts +€30,319
up €30,319 (+18,949%), from €160 to €30,479
- Short-term financial debts +€682
up €682 (+25.7%), from €2,651 to €3,333
- Gross operating margin +€139,907
up €139,907, from -€88,408 to €51,499
- Turnover +€103,847
new in 2023: €103,847
- Purchases and services +€52,348
new in 2023: €52,348
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,808 | €51,477 | +€7,669 | +17.5% |
| Current assets | 29/58 | €43,808 | €51,477 | +€7,669 | +17.5% |
| Amounts receivable within one year | 40/41 | - | €51,477 | +€51,477 | |
| Trade receivables | 40 | - | €51,477 | +€51,477 | |
| Deferred charges and accrued income | 490/1 | €43,808 | - | -€43,808 | |
| Total equity and liabilities | 10/49 | €43,808 | €51,477 | +€7,669 | +17.5% |
| Equity | 10/15 | -€33,327 | €17,665 | +€50,992 | |
| Contributions | 10/11 | €86,800 | €86,800 | = | 0.0% |
| Capital | 10 | €86,800 | €86,800 | = | 0.0% |
| Issued capital | 100 | €86,800 | €86,800 | = | 0.0% |
| Reserves | 13 | €8,680 | €8,680 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,680 | €8,680 | = | 0.0% |
| Legal reserve | 130 | €8,680 | €8,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,807 | -€77,815 | +€50,992 | +39.6% |
| Amounts payable | 17/49 | €77,135 | €33,812 | -€43,323 | -56.2% |
| Amounts payable within one year | 42/48 | €77,135 | €33,812 | -€43,323 | -56.2% |
| Financial debts | 43 | €2,651 | €3,333 | +€682 | +25.7% |
| Credit institutions | 430/8 | €2,651 | €3,333 | +€682 | +25.7% |
| Trade debts | 44 | €74,324 | - | -€74,324 | |
| Suppliers | 440/4 | €74,324 | - | -€74,324 | |
| Taxes, remuneration and social security | 45 | €160 | €30,479 | +€30,319 | +18,949% |
| Taxes | 450/3 | €160 | €30,479 | +€30,319 | +18,949% |
| Turnover | 70 | - | €103,847 | +€103,847 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €52,348 | +€52,348 | |
| Gross operating margin | 9900 | -€88,408 | €51,499 | +€139,907 | |
| Operating profit (loss) | 9901 | -€88,408 | €51,499 | +€139,907 | |
| Financial charges | 65/66B | €506 | €507 | +€1 | +0.2% |
| Recurring financial charges | 65 | €506 | €507 | +€1 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€88,914 | €50,992 | +€139,906 | |
| Profit (loss) for the period | 9904 | -€88,914 | €50,992 | +€139,906 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,914 | €50,992 | +€139,906 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.