Ilham Aydir: 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.
Ilham Aydir
Largest movements
- Cash +€19,038
up €19,038 (+163.7%), from €11,631 to €30,669
mainly Net result for the year (+€25,079) and Tax, wage and social debts (+€6,251)
- Tangible fixed assets +€6,222
up €6,222 (+15272.9%), from €41 to €6,263
of which Furniture and vehicles: +€6,222
- Receivables within one year +€5,647
up €5,647 (+42.0%), from €13,449 to €19,095
of which Trade receivables: +€3,982
- Reserves +€25,079
up €25,079 (+56.4%), from €44,497 to €69,576
- Tax, wage and social debts +€6,251
up €6,251 (+117.8%), from €5,306 to €11,557
- Gross operating margin +€17,509
up €17,509 (+84.7%), from €20,670 to €38,178
- Taxes +€5,942
up €5,942 (+111.8%), from €5,315 to €11,257
- Financial charges +€1,427
up €1,427 (+196.0%), from €728 to €2,155
- Financial income +€473
up €473 (+27.8%), from €1,702 to €2,175
- Other operating charges -€455
down €455 (-43.5%), from €1,048 to €592
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 | €53,693 | €84,895 | +€31,202 | +58.1% |
| Fixed assets | 21/28 | €41 | €6,263 | +€6,222 | +15272.9% |
| Tangible fixed assets | 22/27 | €41 | €6,263 | +€6,222 | +15272.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €41 | €6,263 | +€6,222 | +15272.9% |
| Current assets | 29/58 | €53,652 | €78,632 | +€24,980 | +46.6% |
| Amounts receivable after more than one year | 29 | €28,376 | €28,376 | = | 0.0% |
| Other amounts receivable | 291 | €28,376 | €28,376 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,449 | €19,095 | +€5,647 | +42.0% |
| Trade receivables | 40 | €6,353 | €10,334 | +€3,982 | +62.7% |
| Other amounts receivable | 41 | €7,096 | €8,761 | +€1,665 | +23.5% |
| Cash at bank and in hand | 54/58 | €11,631 | €30,669 | +€19,038 | +163.7% |
| Deferred charges and accrued income | 490/1 | €197 | €492 | +€295 | +149.7% |
| Total equity and liabilities | 10/49 | €53,693 | €84,895 | +€31,202 | +58.1% |
| Equity | 10/15 | €47,497 | €72,576 | +€25,079 | +52.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,497 | €69,576 | +€25,079 | +56.4% |
| Distributable reserves | 133 | €44,497 | €69,576 | +€25,079 | +56.4% |
| Amounts payable | 17/49 | €6,197 | €12,320 | +€6,123 | +98.8% |
| Amounts payable within one year | 42/48 | €6,197 | €12,320 | +€6,123 | +98.8% |
| Trade debts | 44 | €890 | €762 | -€128 | -14.4% |
| Suppliers | 440/4 | €890 | €762 | -€128 | -14.4% |
| Taxes, remuneration and social security | 45 | €5,306 | €11,557 | +€6,251 | +117.8% |
| Taxes | 450/3 | €5,306 | €11,557 | +€6,251 | +117.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,406 | €1,270 | -€136 | -9.7% |
| Other operating charges | 640/8 | €1,048 | €592 | -€455 | -43.5% |
| Gross operating margin | 9900 | €20,670 | €38,178 | +€17,509 | +84.7% |
| Operating profit (loss) | 9901 | €18,216 | €36,316 | +€18,100 | +99.4% |
| Financial income | 75/76B | €1,702 | €2,175 | +€473 | +27.8% |
| Recurring financial income | 75 | €1,702 | €2,175 | +€473 | +27.8% |
| Financial charges | 65/66B | €728 | €2,155 | +€1,427 | +196.0% |
| Recurring financial charges | 65 | €728 | €2,155 | +€1,427 | +196.0% |
| Profit (loss) for the period before taxes | 9903 | €19,191 | €36,337 | +€17,146 | +89.3% |
| Income taxes | 67/77 | €5,315 | €11,257 | +€5,942 | +111.8% |
| Profit (loss) for the period | 9904 | €13,876 | €25,079 | +€11,204 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,876 | €25,079 | +€11,204 | +80.7% |
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 1 October 2026 via checked.be.