Boyum IT Solutions: 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.
Boyum IT Solutions
Largest movements
- Cash +€68,435
up €68,435 (+26.6%), from €257,664 to €326,099
mainly Net result for the year (+€324,457) and Receivables within one year (+€38,379)
- Receivables within one year -€38,379
down €38,379 (-3.2%), from €1.2m to €1.2m
- Profit (loss) carried forward +€324,457
up €324,457 (+33.2%), from -€977,831 to -€653,373
- Other debts -€263,670
no longer reported in 2025 (was €263,670)
- Tax, wage and social debts -€31,441
down €31,441 (-30.7%), from €102,451 to €71,010
of which Remuneration and social security: -€37,570
- Gross operating margin -€137,852
down €137,852 (-17.2%), from €801,710 to €663,858
- Taxes +€43,530
up €43,530 (+651%), from €6,688 to €50,217
- Financial charges -€24,693
down €24,693 (-49.9%), from €49,521 to €24,827
- Staff costs -€20,628
down €20,628 (-7.3%), from €283,319 to €262,691
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 | €1,455,594 | €1,488,419 | +€32,825 | +2.3% |
| Fixed assets | 21/28 | €1,171 | €4,083 | +€2,912 | +249% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,171 | €4,083 | +€2,912 | +249% |
| Furniture and vehicles | 24 | €1,171 | €4,083 | +€2,912 | +249% |
| Current assets | 29/58 | €1,454,423 | €1,484,336 | +€29,913 | +2.1% |
| Amounts receivable within one year | 40/41 | €1,195,127 | €1,156,748 | -€38,379 | -3.2% |
| Other amounts receivable | 41 | €1,195,127 | €1,156,748 | -€38,379 | -3.2% |
| Cash at bank and in hand | 54/58 | €257,664 | €326,099 | +€68,435 | +26.6% |
| Deferred charges and accrued income | 490/1 | €1,633 | €1,489 | -€144 | -8.8% |
| Total equity and liabilities | 10/49 | €1,455,594 | €1,488,419 | +€32,825 | +2.3% |
| Equity | 10/15 | €1,037,822 | €1,362,280 | +€324,457 | +31.3% |
| Contributions | 10/11 | €2,015,653 | €2,015,653 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€977,831 | -€653,373 | +€324,457 | +33.2% |
| Amounts payable | 17/49 | €417,772 | €126,139 | -€291,633 | -69.8% |
| Amounts payable within one year | 42/48 | €406,734 | €121,314 | -€285,420 | -70.2% |
| Trade debts | 44 | €40,612 | €50,304 | +€9,691 | +23.9% |
| Suppliers | 440/4 | €40,612 | €50,304 | +€9,691 | +23.9% |
| Taxes, remuneration and social security | 45 | €102,451 | €71,010 | -€31,441 | -30.7% |
| Taxes | 450/3 | €8,002 | €14,131 | +€6,129 | +76.6% |
| Remuneration and social security | 454/9 | €94,449 | €56,880 | -€37,570 | -39.8% |
| Other amounts payable | 47/48 | €263,670 | - | -€263,670 | |
| Accrued charges and deferred income | 492/3 | €11,038 | €4,825 | -€6,213 | -56.3% |
| Remuneration, social security and pensions | 62 | €283,319 | €262,691 | -€20,628 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €387 | €753 | +€366 | +94.6% |
| Other operating charges | 640/8 | €141 | €931 | +€791 | +563% |
| Gross operating margin | 9900 | €801,710 | €663,858 | -€137,852 | -17.2% |
| Operating profit (loss) | 9901 | €517,863 | €399,482 | -€118,381 | -22.9% |
| Financial income | 75/76B | €6,885 | €20 | -€6,865 | -99.7% |
| Recurring financial income | 75 | €6,885 | €20 | -€6,865 | -99.7% |
| Financial charges | 65/66B | €49,521 | €24,827 | -€24,693 | -49.9% |
| Recurring financial charges | 65 | €49,521 | €24,827 | -€24,693 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €475,228 | €374,675 | -€100,553 | -21.2% |
| Income taxes | 67/77 | €6,688 | €50,217 | +€43,530 | +651% |
| Profit (loss) for the period | 9904 | €468,540 | €324,457 | -€144,083 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €468,540 | €324,457 | -€144,083 | -30.8% |
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 30 October 2026 via checked.be.