BEYOGLU38: what changed
Two fiscal 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.
BEYOGLU38
Largest movements
- Receivables within one year +€34,100
up €34,100 (+31.8%), from €107,281 to €141,381
of which Other amounts receivable: +€28,798
- Cash +€30,697
new in 2025: €30,697
mainly Other debts (+€126,348) and Trade debts (+€22,425)
- Tangible fixed assets +€4,049
up €4,049 (+3.3%), from €121,448 to €125,497
of which Land and buildings: +€3,500
- Deferred charges and accrued income -€3,903
no longer reported in 2025 (was €3,903)
- Other debts +€126,348
up €126,348 (+322.6%), from €39,170 to €165,518
- Short-term financial debts -€95,804
no longer reported in 2025 (was €95,804)
- Trade debts +€22,425
up €22,425 (+800.9%), from €2,800 to €25,225
- Profit (loss) carried forward +€15,786
up €15,786 (+15.7%), from €100,297 to €116,083
- Tax, wage and social debts -€3,812
down €3,812 (-83.9%), from €4,546 to €734
- Gross operating margin -€32,460
down €32,460 (-58.4%), from €55,591 to €23,131
- Depreciation -€12,690
no longer reported in 2025 (was €12,690)
- Staff costs +€5,330
up €5,330 (+865.3%), from €616 to €5,946
- Other operating charges -€2,797
down €2,797 (-66.7%), from €4,196 to €1,399
- Taxes -€1,290
no longer reported in 2025 (was €1,290)
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.
Cash bridge derived
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 | €255,617 | €320,560 | +€64,943 | +25.4% |
| Fixed assets | 21/28 | €141,448 | €145,497 | +€4,049 | +2.9% |
| Tangible fixed assets | 22/27 | €121,448 | €125,497 | +€4,049 | +3.3% |
| Land and buildings | 22 | €116,421 | €119,921 | +€3,500 | +3.0% |
| Plant, machinery and equipment | 23 | €436 | €985 | +€549 | +125.9% |
| Furniture and vehicles | 24 | €645 | €645 | = | 0.0% |
| Other tangible fixed assets | 26 | €3,946 | €3,946 | = | 0.0% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €114,169 | €175,063 | +€60,894 | +53.3% |
| Stocks and contracts in progress | 3 | €2,985 | €2,985 | = | 0.0% |
| Stocks | 30/36 | €2,985 | €2,985 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €107,281 | €141,381 | +€34,100 | +31.8% |
| Trade receivables | 40 | €12,337 | €17,639 | +€5,302 | +43.0% |
| Other amounts receivable | 41 | €94,944 | €123,742 | +€28,798 | +30.3% |
| Cash at bank and in hand | 54/58 | - | €30,697 | +€30,697 | |
| Deferred charges and accrued income | 490/1 | €3,903 | - | -€3,903 | |
| Total equity and liabilities | 10/49 | €255,617 | €320,560 | +€64,943 | +25.4% |
| Equity | 10/15 | €113,297 | €129,083 | +€15,786 | +13.9% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,297 | €116,083 | +€15,786 | +15.7% |
| Amounts payable | 17/49 | €142,320 | €191,477 | +€49,157 | +34.5% |
| Amounts payable within one year | 42/48 | €142,320 | €191,477 | +€49,157 | +34.5% |
| Financial debts | 43 | €95,804 | - | -€95,804 | |
| Credit institutions | 430/8 | €95,804 | - | -€95,804 | |
| Trade debts | 44 | €2,800 | €25,225 | +€22,425 | +800.9% |
| Suppliers | 440/4 | €2,800 | €25,225 | +€22,425 | +800.9% |
| Taxes, remuneration and social security | 45 | €4,546 | €734 | -€3,812 | -83.9% |
| Taxes | 450/3 | €4,546 | €734 | -€3,812 | -83.9% |
| Other amounts payable | 47/48 | €39,170 | €165,518 | +€126,348 | +322.6% |
| Remuneration, social security and pensions | 62 | €616 | €5,946 | +€5,330 | +865.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,690 | - | -€12,690 | |
| Other operating charges | 640/8 | €4,196 | €1,399 | -€2,797 | -66.7% |
| Gross operating margin | 9900 | €55,591 | €23,131 | -€32,460 | -58.4% |
| Operating profit (loss) | 9901 | €38,089 | €15,786 | -€22,303 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €38,089 | €15,786 | -€22,303 | -58.6% |
| Income taxes | 67/77 | €1,290 | - | -€1,290 | |
| Profit (loss) for the period | 9904 | €36,799 | €15,786 | -€21,013 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,799 | €15,786 | -€21,013 | -57.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.