Boyker 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.
Boyker Consulting
Largest movements
- Cash +€72,891
up €72,891 (+175.5%), from €41,525 to €114,415
mainly Net result for the year (+€69,663) and Depreciation (+€8,756)
- Tangible fixed assets -€8,756
down €8,756 (-43.9%), from €19,961 to €11,205
- Receivables within one year +€1,450
up €1,450 (+9.5%), from €15,245 to €16,694
of which Trade receivables: +€3,530
- Profit (loss) carried forward +€68,830
up €68,830 (+129.3%), from €53,230 to €122,060
- Debts after one year -€4,275
down €4,275 (-41.7%), from €10,258 to €5,983
- Gross operating margin +€22,205
up €22,205 (+29.4%), from €75,615 to €97,821
- Taxes +€4,135
up €4,135 (+28.3%), from €14,608 to €18,743
- Depreciation +€2,449
up €2,449 (+38.8%), from €6,307 to €8,756
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 | €77,843 | €143,425 | +€65,582 | +84.2% |
| Fixed assets | 21/28 | €19,961 | €11,205 | -€8,756 | -43.9% |
| Tangible fixed assets | 22/27 | €19,961 | €11,205 | -€8,756 | -43.9% |
| Furniture and vehicles | 24 | €19,961 | €11,205 | -€8,756 | -43.9% |
| Current assets | 29/58 | €57,882 | €132,220 | +€74,338 | +128.4% |
| Amounts receivable within one year | 40/41 | €15,245 | €16,694 | +€1,450 | +9.5% |
| Trade receivables | 40 | €13,165 | €16,694 | +€3,530 | +26.8% |
| Other amounts receivable | 41 | €2,080 | - | -€2,080 | |
| Cash at bank and in hand | 54/58 | €41,525 | €114,415 | +€72,891 | +175.5% |
| Deferred charges and accrued income | 490/1 | €1,113 | €1,110 | -€3 | -0.3% |
| Total equity and liabilities | 10/49 | €77,843 | €143,425 | +€65,582 | +84.2% |
| Equity | 10/15 | €54,230 | €123,060 | +€68,830 | +126.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,230 | €122,060 | +€68,830 | +129.3% |
| Amounts payable | 17/49 | €23,613 | €20,365 | -€3,248 | -13.8% |
| Amounts payable after more than one year | 17 | €10,258 | €5,983 | -€4,275 | -41.7% |
| Financial debts | 170/4 | €10,258 | €5,983 | -€4,275 | -41.7% |
| Amounts payable within one year | 42/48 | €13,355 | €14,382 | +€1,027 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €4,102 | €4,275 | +€174 | +4.2% |
| Trade debts | 44 | €63 | €7 | -€56 | -88.7% |
| Suppliers | 440/4 | €63 | €7 | -€56 | -88.7% |
| Taxes, remuneration and social security | 45 | €8,200 | €8,731 | +€531 | +6.5% |
| Taxes | 450/3 | €8,200 | €8,731 | +€531 | +6.5% |
| Other amounts payable | 47/48 | €991 | €1,369 | +€378 | +38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,307 | €8,756 | +€2,449 | +38.8% |
| Gross operating margin | 9900 | €75,615 | €97,821 | +€22,205 | +29.4% |
| Operating profit (loss) | 9901 | €69,309 | €89,065 | +€19,756 | +28.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €612 | €659 | +€47 | +7.7% |
| Recurring financial charges | 65 | €612 | €659 | +€47 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €68,697 | €88,406 | +€19,709 | +28.7% |
| Income taxes | 67/77 | €14,608 | €18,743 | +€4,135 | +28.3% |
| Profit (loss) for the period | 9904 | €54,089 | €69,663 | +€15,574 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,089 | €69,663 | +€15,574 | +28.8% |
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 11 October 2026 via checked.be.