Eda Oztorun: 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.
Eda Oztorun
Largest movements
- Cash +€8,547
up €8,547 (+23,868%), from €36 to €8,583
mainly Net result for the year (+€7,472) and Tax, wage and social debts (+€2,515)
- Deferred charges and accrued income +€1,848
up €1,848 (+24.7%), from €7,479 to €9,327
- Reserves +€9,000
up €9,000 (+900%), from €1,000 to €10,000
- Tax, wage and social debts +€2,515
up €2,515 (+51.7%), from €4,864 to €7,379
of which Remuneration and social security: +€2,000
- Profit (loss) carried forward -€1,528
down €1,528 (-96.5%), from €1,584 to €56
- Trade debts +€412
up €412 (+9.1%), from €4,533 to €4,944
- Accrued charges and deferred income -€266
down €266 (-100%), from €266 to €0
- Gross operating margin +€4,460
up €4,460 (+41.5%), from €10,758 to €15,218
- Taxes +€1,752
up €1,752 (+48.3%), from €3,627 to €5,379
- Financial charges -€458
down €458 (-29.0%), from €1,578 to €1,120
- Depreciation -€296
down €296 (-64.3%), from €460 to €164
- Other operating charges +€176
up €176 (+13.8%), from €1,275 to €1,451
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 | €14,247 | €24,380 | +€10,133 | +71.1% |
| Fixed assets | 21/28 | €164 | €0 | -€164 | -100% |
| Tangible fixed assets | 22/27 | €164 | €0 | -€164 | -100% |
| Furniture and vehicles | 24 | €164 | €0 | -€164 | -100% |
| Current assets | 29/58 | €14,083 | €24,380 | +€10,297 | +73.1% |
| Amounts receivable within one year | 40/41 | €6,568 | €6,470 | -€98 | -1.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,568 | €6,470 | -€98 | -1.5% |
| Cash at bank and in hand | 54/58 | €36 | €8,583 | +€8,547 | +23,868% |
| Deferred charges and accrued income | 490/1 | €7,479 | €9,327 | +€1,848 | +24.7% |
| Total equity and liabilities | 10/49 | €14,247 | €24,380 | +€10,133 | +71.1% |
| Equity | 10/15 | €4,584 | €12,056 | +€7,472 | +163% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €10,000 | +€9,000 | +900% |
| Distributable reserves | 133 | €1,000 | €10,000 | +€9,000 | +900% |
| Profit (loss) carried forward | 14 | €1,584 | €56 | -€1,528 | -96.5% |
| Amounts payable | 17/49 | €9,663 | €12,323 | +€2,660 | +27.5% |
| Amounts payable within one year | 42/48 | €9,397 | €12,323 | +€2,926 | +31.1% |
| Trade debts | 44 | €4,533 | €4,944 | +€412 | +9.1% |
| Suppliers | 440/4 | €4,533 | €4,944 | +€412 | +9.1% |
| Taxes, remuneration and social security | 45 | €4,864 | €7,379 | +€2,515 | +51.7% |
| Taxes | 450/3 | €4,864 | €5,379 | +€515 | +10.6% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €266 | €0 | -€266 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €164 | -€296 | -64.3% |
| Other operating charges | 640/8 | €1,275 | €1,451 | +€176 | +13.8% |
| Gross operating margin | 9900 | €10,758 | €15,218 | +€4,460 | +41.5% |
| Operating profit (loss) | 9901 | €9,024 | €13,603 | +€4,579 | +50.7% |
| Financial income | 75/76B | €349 | €369 | +€20 | +5.8% |
| Recurring financial income | 75 | €349 | €369 | +€20 | +5.8% |
| Financial charges | 65/66B | €1,578 | €1,120 | -€458 | -29.0% |
| Recurring financial charges | 65 | €1,578 | €1,120 | -€458 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €7,794 | €12,851 | +€5,057 | +64.9% |
| Income taxes | 67/77 | €3,627 | €5,379 | +€1,752 | +48.3% |
| Profit (loss) for the period | 9904 | €4,167 | €7,472 | +€3,305 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,167 | €7,472 | +€3,305 | +79.3% |
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 22 October 2026 via checked.be.