La Boyenval: 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.
La Boyenval
Largest movements
- Cash -€44,677
down €44,677 (-37.8%), from €118,263 to €73,585
mainly Other debts (-€74,413) and Deferred charges and accrued income (-€14,768)
- Deferred charges and accrued income +€14,768
new in 2025: €14,768
- Other debts -€74,413
no longer reported in 2025 (was €74,413)
- Profit (loss) carried forward +€29,009
up €29,009 (+40.6%), from €71,441 to €100,450
- Trade debts +€13,679
up €13,679 (+133%), from €10,261 to €23,940
- Gross operating margin -€48,288
down €48,288 (-55.4%), from €87,106 to €38,818
- Taxes -€11,104
down €11,104 (-53.5%), from €20,773 to €9,670
- Depreciation -€3,953
no longer reported in 2025 (was €3,953)
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 | €158,129 | €127,259 | -€30,869 | -19.5% |
| Current assets | 29/58 | €158,129 | €127,259 | -€30,869 | -19.5% |
| Amounts receivable within one year | 40/41 | €39,866 | €38,906 | -€960 | -2.4% |
| Trade receivables | 40 | €31,859 | €38,575 | +€6,716 | +21.1% |
| Other amounts receivable | 41 | €8,007 | €331 | -€7,676 | -95.9% |
| Cash at bank and in hand | 54/58 | €118,263 | €73,585 | -€44,677 | -37.8% |
| Deferred charges and accrued income | 490/1 | - | €14,768 | +€14,768 | |
| Total equity and liabilities | 10/49 | €158,129 | €127,259 | -€30,869 | -19.5% |
| Equity | 10/15 | €72,641 | €101,650 | +€29,009 | +39.9% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,441 | €100,450 | +€29,009 | +40.6% |
| Amounts payable | 17/49 | €85,487 | €25,610 | -€59,878 | -70.0% |
| Amounts payable within one year | 42/48 | €85,487 | €25,610 | -€59,878 | -70.0% |
| Trade debts | 44 | €10,261 | €23,940 | +€13,679 | +133% |
| Suppliers | 440/4 | €10,261 | €23,940 | +€13,679 | +133% |
| Taxes, remuneration and social security | 45 | €814 | €1,670 | +€856 | +105% |
| Taxes | 450/3 | €814 | €1,670 | +€856 | +105% |
| Other amounts payable | 47/48 | €74,413 | - | -€74,413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,953 | - | -€3,953 | |
| Gross operating margin | 9900 | €87,106 | €38,818 | -€48,288 | -55.4% |
| Operating profit (loss) | 9901 | €83,152 | €38,818 | -€44,335 | -53.3% |
| Financial charges | 65/66B | €60 | €140 | +€80 | +133% |
| Recurring financial charges | 65 | €60 | €140 | +€80 | +133% |
| Profit (loss) for the period before taxes | 9903 | €83,092 | €38,678 | -€44,414 | -53.5% |
| Income taxes | 67/77 | €20,773 | €9,670 | -€11,104 | -53.5% |
| Profit (loss) for the period | 9904 | €62,319 | €29,009 | -€33,311 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,319 | €29,009 | -€33,311 | -53.5% |
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 15 October 2026 via checked.be.