AVOCAT BASAR YILMAZ: what changed
AVOCAT BASAR YILMAZ
Largest movements
- Current investments +€750,000
new in 2025: €750,000
- Cash +€136,654
up €136,654 (+275%), from €49,713 to €186,367
mainly Net result for the year (+€801,780) and Other debts (+€294,118)
- Tangible fixed assets +€80,463
up €80,463 (+2,399%), from €3,354 to €83,817
of which Land and buildings: +€47,994
- Receivables within one year +€53,022
up €53,022 (+212%), from €25,045 to €78,068
of which Other amounts receivable: +€44,123
- Financial fixed assets +€50,000
new in 2025: €50,000
- Profit (loss) carried forward +€507,662
up €507,662 (+1,022%), from €49,667 to €557,329
- Other debts +€294,118
new in 2025: €294,118
- Current portion of long-term debt +€210,392
up €210,392 (+3,094%), from €6,799 to €217,191
- Tax, wage and social debts +€21,943
up €21,943 (+138%), from €15,939 to €37,882
of which Taxes: +€20,144
- Debts after one year +€21,652
new in 2025: €21,652
- Gross operating margin +€1.1m
up €1.1m (+1,530%), from €71,254 to €1.2m
- Taxes +€268,431
up €268,431 (+5,032%), from €5,335 to €273,765
- Staff costs +€39,368
up €39,368 (+132%), from €29,877 to €69,245
- Depreciation +€12,925
up €12,925 (+1,038%), from €1,246 to €14,171
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,112 | €1,150,579 | +€1.1m | +1,373% |
| Fixed assets | 21/28 | €3,354 | €133,817 | +€130,463 | +3,890% |
| Tangible fixed assets | 22/27 | €3,354 | €83,817 | +€80,463 | +2,399% |
| Land and buildings | 22 | - | €47,994 | +€47,994 | |
| Plant, machinery and equipment | 23 | - | €276 | +€276 | |
| Furniture and vehicles | 24 | €3,354 | €35,547 | +€32,193 | +960% |
| Financial fixed assets | 28 | - | €50,000 | +€50,000 | |
| Current assets | 29/58 | €74,758 | €1,016,762 | +€942,004 | +1,260% |
| Amounts receivable within one year | 40/41 | €25,045 | €78,068 | +€53,022 | +212% |
| Trade receivables | 40 | €10,442 | €19,341 | +€8,899 | +85.2% |
| Other amounts receivable | 41 | €14,603 | €58,727 | +€44,123 | +302% |
| Current investments | 50/53 | - | €750,000 | +€750,000 | |
| Cash at bank and in hand | 54/58 | €49,713 | €186,367 | +€136,654 | +275% |
| Deferred charges and accrued income | 490/1 | - | €2,328 | +€2,328 | |
| Total equity and liabilities | 10/49 | €78,112 | €1,150,579 | +€1.1m | +1,373% |
| Equity | 10/15 | €52,167 | €559,829 | +€507,662 | +973% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,667 | €557,329 | +€507,662 | +1,022% |
| Amounts payable | 17/49 | €25,945 | €590,750 | +€564,804 | +2,177% |
| Amounts payable after more than one year | 17 | - | €21,652 | +€21,652 | |
| Financial debts | 170/4 | - | €21,652 | +€21,652 | |
| Amounts payable within one year | 42/48 | €25,945 | €569,097 | +€543,152 | +2,093% |
| Current portion of amounts payable after more than one year | 42 | €6,799 | €217,191 | +€210,392 | +3,094% |
| Trade debts | 44 | €3,207 | €19,906 | +€16,700 | +521% |
| Suppliers | 440/4 | €3,207 | €19,906 | +€16,700 | +521% |
| Taxes, remuneration and social security | 45 | €15,939 | €37,882 | +€21,943 | +138% |
| Taxes | 450/3 | €12,032 | €32,176 | +€20,144 | +167% |
| Remuneration and social security | 454/9 | €3,907 | €5,706 | +€1,799 | +46.0% |
| Other amounts payable | 47/48 | - | €294,118 | +€294,118 | |
| Remuneration, social security and pensions | 62 | €29,877 | €69,245 | +€39,368 | +132% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,246 | €14,171 | +€12,925 | +1,038% |
| Other operating charges | 640/8 | €6,224 | €1,940 | -€4,284 | -68.8% |
| Gross operating margin | 9900 | €71,254 | €1,161,654 | +€1.1m | +1,530% |
| Operating profit (loss) | 9901 | €33,908 | €1,076,298 | +€1.0m | +3,074% |
| Financial income | 75/76B | €453 | €1,980 | +€1,527 | +337% |
| Recurring financial income | 75 | €453 | €1,980 | +€1,527 | +337% |
| Financial charges | 65/66B | €702 | €2,733 | +€2,031 | +289% |
| Recurring financial charges | 65 | €702 | €2,733 | +€2,031 | +289% |
| Profit (loss) for the period before taxes | 9903 | €33,659 | €1,075,545 | +€1.0m | +3,095% |
| Income taxes | 67/77 | €5,335 | €273,765 | +€268,431 | +5,032% |
| Profit (loss) for the period | 9904 | €28,324 | €801,780 | +€773,455 | +2,731% |
| Profit (loss) for the period to be appropriated | 9905 | €28,324 | €801,780 | +€773,455 | +2,731% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.