Earlier quoted context omitted.
That's actually wrong for the other configuration. In one, every boy has a flag. In the other, there's one boy with no flag, and 12 boys with flags. The appearance of a boy with no flags is an insight.
None of the flags straddle the boundary between the two discs, so it is obvious that no trick is present affecting their apparent count: there are always 13. The diagram's inner disc contains one complete torso with arms and hands, which holds two flags in either configuration, so "every boy has a flag" is only true if you actually mean "has at least one flag", not if you mean "has one flag". Since the number of flag…
I see you found the insight from the hint: flags are governed by different rules than boys.