Hatay Kebap: 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.
Hatay Kebap
Largest movements
- Tangible fixed assets +€15,230
up €15,230 (+402.9%), from €3,780 to €19,010
of which Other tangible fixed assets: +€11,718
- Receivables within one year +€9,260
up €9,260 (+4660.1%), from €199 to €9,459
of which Trade receivables: +€9,318
- Intangible fixed assets -€7,268
down €7,268 (-72.7%), from €10,000 to €2,732
- Trade debts +€8,079
up €8,079 (+587.9%), from €1,374 to €9,453
- Other debts +€4,100
new in 2025: €4,100
- Debts after one year +€1,792
up €1,792 (+367.4%), from €488 to €2,280
- Current portion of long-term debt +€1,091
up €1,091 (+84.4%), from €1,293 to €2,384
- Accrued charges and deferred income +€678
new in 2025: €678
- Purchases and services -€81,551
no longer reported in 2025 (was €81,551)
- Gross operating margin -€4,818
down €4,818 (-59.0%), from €8,167 to €3,348
- Taxes -€1,910
down €1,910 (-95.9%), from €1,991 to €81
- Depreciation +€1,456
new in 2025: €1,456
- Other operating charges -€1,315
down €1,315 (-90.1%), from €1,459 to €144
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 | €23,798 | €40,620 | +€16,821 | +70.7% |
| Formation expenses | 20 | €134 | - | -€134 | |
| Fixed assets | 21/28 | €13,780 | €21,742 | +€7,961 | +57.8% |
| Intangible fixed assets | 21 | €10,000 | €2,732 | -€7,268 | -72.7% |
| Tangible fixed assets | 22/27 | €3,780 | €19,010 | +€15,230 | +402.9% |
| Furniture and vehicles | 24 | €1,261 | €841 | -€420 | -33.3% |
| Leasing and similar rights | 25 | €2,519 | €6,451 | +€3,932 | +156.1% |
| Other tangible fixed assets | 26 | - | €11,718 | +€11,718 | |
| Current assets | 29/58 | €9,884 | €18,878 | +€8,994 | +91.0% |
| Stocks and contracts in progress | 3 | €7,029 | €6,729 | -€300 | -4.3% |
| Stocks | 30/36 | €7,029 | €6,729 | -€300 | -4.3% |
| Amounts receivable within one year | 40/41 | €199 | €9,459 | +€9,260 | +4660.1% |
| Trade receivables | 40 | - | €9,318 | +€9,318 | |
| Other amounts receivable | 41 | €199 | €141 | -€58 | -29.2% |
| Cash at bank and in hand | 54/58 | €2,657 | €2,690 | +€33 | +1.3% |
| Total equity and liabilities | 10/49 | €23,798 | €40,620 | +€16,821 | +70.7% |
| Equity | 10/15 | €18,358 | €18,869 | +€510 | +2.8% |
| Contributions | 10/11 | €13,384 | €13,384 | = | 0.0% |
| Reserves | 13 | €4,311 | €4,311 | = | 0.0% |
| Distributable reserves | 133 | €4,311 | €4,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | €663 | €1,173 | +€510 | +77.0% |
| Amounts payable | 17/49 | €5,440 | €21,751 | +€16,311 | +299.8% |
| Amounts payable after more than one year | 17 | €488 | €2,280 | +€1,792 | +367.4% |
| Financial debts | 170/4 | €488 | €2,280 | +€1,792 | +367.4% |
| Amounts payable within one year | 42/48 | €4,952 | €18,792 | +€13,840 | +279.5% |
| Current portion of amounts payable after more than one year | 42 | €1,293 | €2,384 | +€1,091 | +84.4% |
| Trade debts | 44 | €1,374 | €9,453 | +€8,079 | +587.9% |
| Suppliers | 440/4 | €1,374 | €9,453 | +€8,079 | +587.9% |
| Taxes, remuneration and social security | 45 | €2,285 | €2,856 | +€571 | +25.0% |
| Taxes | 450/3 | €2,285 | €2,600 | +€316 | +13.8% |
| Remuneration and social security | 454/9 | - | €255 | +€255 | |
| Other amounts payable | 47/48 | - | €4,100 | +€4,100 | |
| Accrued charges and deferred income | 492/3 | - | €678 | +€678 | |
| Non-recurring operating income | 76A | - | €1,570 | +€1,570 | |
| Goods, raw materials, services and sundry goods | 60/61 | €81,551 | - | -€81,551 | |
| Remuneration, social security and pensions | 62 | - | €665 | +€665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,456 | +€1,456 | |
| Other operating charges | 640/8 | €1,459 | €144 | -€1,315 | -90.1% |
| Gross operating margin | 9900 | €8,167 | €3,348 | -€4,818 | -59.0% |
| Operating profit (loss) | 9901 | €6,708 | €1,083 | -€5,624 | -83.8% |
| Financial charges | 65/66B | €406 | €492 | +€86 | +21.3% |
| Recurring financial charges | 65 | €406 | €492 | +€86 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €6,302 | €591 | -€5,711 | -90.6% |
| Income taxes | 67/77 | €1,991 | €81 | -€1,910 | -95.9% |
| Profit (loss) for the period | 9904 | €4,311 | €510 | -€3,801 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,311 | €510 | -€3,801 | -88.2% |
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 10 October 2026 via checked.be.