A. Songül: 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.
A. Songül
Largest movements
- Cash +€9,723
up €9,723 (+308%), from €3,154 to €12,876
mainly Tax, wage and social debts (+€8,181) and Investment in fixed assets (net) (+€4,301)
- Financial fixed assets -€4,301
down €4,301 (-23.6%), from €18,256 to €13,955
- Tangible fixed assets -€2,596
down €2,596 (-37.5%), from €6,919 to €4,323
- Receivables within one year -€1,370
down €1,370 (-26.5%), from €5,167 to €3,797
of which Other amounts receivable: -€759
- Deferred charges and accrued income -€779
down €779 (-100%), from €779 to €0
- Tax, wage and social debts +€8,181
up €8,181 (+99.9%), from €8,187 to €16,368
of which Remuneration and social security: +€6,968
- Profit (loss) carried forward -€3,290
down €3,290 (-34.8%), from €9,456 to €6,166
- Other debts -€2,909
down €2,909 (-37.8%), from €7,687 to €4,778
- Current portion of long-term debt -€1,577
down €1,577 (-66.9%), from €2,357 to €780
- Turnover +€9,405
up €9,405 (+13.1%), from €72,036 to €81,441
- Purchases and services +€5,161
up €5,161 (+9.4%), from €54,823 to €59,984
- Gross operating margin +€4,016
up €4,016 (+15.6%), from €25,690 to €29,706
- Other operating charges +€1,024
up €1,024 (+254%), from €403 to €1,427
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 | €34,274 | €34,951 | +€676 | +2.0% |
| Fixed assets | 21/28 | €25,175 | €18,277 | -€6,898 | -27.4% |
| Tangible fixed assets | 22/27 | €6,919 | €4,323 | -€2,596 | -37.5% |
| Furniture and vehicles | 24 | €6,919 | €4,323 | -€2,596 | -37.5% |
| Financial fixed assets | 28 | €18,256 | €13,955 | -€4,301 | -23.6% |
| Current assets | 29/58 | €9,099 | €16,673 | +€7,574 | +83.2% |
| Amounts receivable within one year | 40/41 | €5,167 | €3,797 | -€1,370 | -26.5% |
| Trade receivables | 40 | €2,149 | €1,538 | -€611 | -28.4% |
| Other amounts receivable | 41 | €3,018 | €2,259 | -€759 | -25.2% |
| Cash at bank and in hand | 54/58 | €3,154 | €12,876 | +€9,723 | +308% |
| Deferred charges and accrued income | 490/1 | €779 | €0 | -€779 | -100% |
| Total equity and liabilities | 10/49 | €34,274 | €34,951 | +€676 | +2.0% |
| Equity | 10/15 | €14,456 | €11,166 | -€3,290 | -22.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,456 | €6,166 | -€3,290 | -34.8% |
| Amounts payable | 17/49 | €19,818 | €23,784 | +€3,966 | +20.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €19,818 | €23,784 | +€3,966 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €2,357 | €780 | -€1,577 | -66.9% |
| Trade debts | 44 | €1,587 | €1,858 | +€271 | +17.1% |
| Suppliers | 440/4 | €1,587 | €1,858 | +€271 | +17.1% |
| Taxes, remuneration and social security | 45 | €8,187 | €16,368 | +€8,181 | +99.9% |
| Taxes | 450/3 | €3,929 | €5,142 | +€1,213 | +30.9% |
| Remuneration and social security | 454/9 | €4,258 | €11,226 | +€6,968 | +164% |
| Other amounts payable | 47/48 | €7,687 | €4,778 | -€2,909 | -37.8% |
| Turnover | 70 | €72,036 | €81,441 | +€9,405 | +13.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €54,823 | €59,984 | +€5,161 | +9.4% |
| Remuneration, social security and pensions | 62 | €26,888 | €27,026 | +€138 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,646 | €2,596 | -€49 | -1.9% |
| Other operating charges | 640/8 | €403 | €1,427 | +€1,024 | +254% |
| Gross operating margin | 9900 | €25,690 | €29,706 | +€4,016 | +15.6% |
| Operating profit (loss) | 9901 | -€4,246 | -€1,343 | +€2,903 | +68.4% |
| Financial income | 75/76B | €5 | €4 | -€1 | -19.2% |
| Recurring financial income | 75 | €5 | €4 | -€1 | -19.2% |
| Financial charges | 65/66B | €1,064 | €1,111 | +€47 | +4.4% |
| Recurring financial charges | 65 | €1,064 | €1,111 | +€47 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,305 | -€2,450 | +€2,855 | +53.8% |
| Income taxes | 67/77 | €126 | €839 | +€714 | +567% |
| Profit (loss) for the period | 9904 | -€5,431 | -€3,290 | +€2,142 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,431 | -€3,290 | +€2,142 | +39.4% |
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 18 October 2026 via checked.be.