Birinci: 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.
Birinci
Largest movements
- Cash -€9,679
down €9,679 (-73.8%), from €13,108 to €3,430
mainly Investment in fixed assets (net) (-€7,291) and Receivables within one year (-€5,368)
- Receivables within one year +€5,368
up €5,368 (+49.6%), from €10,834 to €16,202
of which Trade receivables: +€4,703
- Deferred charges and accrued income +€1,352
up €1,352 (+76.6%), from €1,766 to €3,117
- Tangible fixed assets +€1,007
up €1,007 (+3.8%), from €26,617 to €27,625
of which Plant, machinery and equipment: +€6,308
- Tax, wage and social debts -€3,524
down €3,524 (-100%), from €3,524 to €0
- Trade debts +€1,568
up €1,568 (+86.3%), from €1,818 to €3,386
- Gross operating margin -€7,042
down €7,042 (-35.1%), from €20,057 to €13,014
- Depreciation +€3,630
up €3,630 (+137%), from €2,654 to €6,284
- Taxes -€2,095
down €2,095 (-59.4%), from €3,524 to €1,429
- Other operating charges +€515
up €515 (+32.1%), from €1,606 to €2,121
- Financial charges -€458
down €458 (-13.9%), from €3,288 to €2,831
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 | €52,325 | €50,374 | -€1,951 | -3.7% |
| Fixed assets | 21/28 | €26,617 | €27,625 | +€1,007 | +3.8% |
| Tangible fixed assets | 22/27 | €26,617 | €27,625 | +€1,007 | +3.8% |
| Plant, machinery and equipment | 23 | €1,776 | €8,084 | +€6,308 | +355% |
| Other tangible fixed assets | 26 | €24,842 | €19,540 | -€5,301 | -21.3% |
| Current assets | 29/58 | €25,707 | €22,749 | -€2,959 | -11.5% |
| Amounts receivable within one year | 40/41 | €10,834 | €16,202 | +€5,368 | +49.6% |
| Trade receivables | 40 | €9,190 | €13,892 | +€4,703 | +51.2% |
| Other amounts receivable | 41 | €1,644 | €2,310 | +€666 | +40.5% |
| Cash at bank and in hand | 54/58 | €13,108 | €3,430 | -€9,679 | -73.8% |
| Deferred charges and accrued income | 490/1 | €1,766 | €3,117 | +€1,352 | +76.6% |
| Total equity and liabilities | 10/49 | €52,325 | €50,374 | -€1,951 | -3.7% |
| Equity | 10/15 | €46,458 | €46,582 | +€123 | +0.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,458 | €43,582 | +€123 | +0.3% |
| Distributable reserves | 133 | €43,458 | €43,582 | +€123 | +0.3% |
| Amounts payable | 17/49 | €5,867 | €3,792 | -€2,075 | -35.4% |
| Amounts payable within one year | 42/48 | €5,387 | €3,792 | -€1,595 | -29.6% |
| Trade debts | 44 | €1,818 | €3,386 | +€1,568 | +86.3% |
| Suppliers | 440/4 | €1,818 | €3,386 | +€1,568 | +86.3% |
| Taxes, remuneration and social security | 45 | €3,524 | €0 | -€3,524 | -100% |
| Taxes | 450/3 | €3,524 | €0 | -€3,524 | -100% |
| Other amounts payable | 47/48 | €44 | €406 | +€361 | +814% |
| Accrued charges and deferred income | 492/3 | €480 | €0 | -€480 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,654 | €6,284 | +€3,630 | +137% |
| Other operating charges | 640/8 | €1,606 | €2,121 | +€515 | +32.1% |
| Non-recurring operating charges | 66A | - | €242 | +€242 | |
| Gross operating margin | 9900 | €20,057 | €13,014 | -€7,042 | -35.1% |
| Operating profit (loss) | 9901 | €15,797 | €4,368 | -€11,429 | -72.3% |
| Financial income | 75/76B | €2 | €15 | +€14 | +792% |
| Recurring financial income | 75 | €2 | €15 | +€14 | +792% |
| Financial charges | 65/66B | €3,288 | €2,831 | -€458 | -13.9% |
| Recurring financial charges | 65 | €3,288 | €2,831 | -€458 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €12,511 | €1,553 | -€10,958 | -87.6% |
| Income taxes | 67/77 | €3,524 | €1,429 | -€2,095 | -59.4% |
| Profit (loss) for the period | 9904 | €8,986 | €123 | -€8,863 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,986 | €123 | -€8,863 | -98.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.