It's just at the age where boys are very very very slowly starting to mature. Same with girls (but they are quicker). If they do like each other, it's most likely just a crush...
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At this age, 12-year-old boys are starting to develop a greater awareness of the opposite sex and are curious about relationships. They are also going through puberty, which brings changes in their bodies and emotions, making them more interested in the idea of being romantically involved with girls.