ISMAIL ALKAN: 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.
ISMAIL ALKAN
Largest movements
- Receivables within one year +€4,945
up €4,945 (+12.8%), from €38,700 to €43,645
- Cash +€756
up €756 (+120%), from €631 to €1,387
mainly Net result for the year (+€3,432) and Short-term financial debts (+€1,993)
- Profit (loss) carried forward +€3,432
up €3,432 (+10.1%), from €33,956 to €37,388
- Short-term financial debts +€1,993
up €1,993 (+26,567%), from €8 to €2,000
of which Other loans: +€2,000
- Purchases and services -€911
down €911 (-4.1%), from €22,467 to €21,556
- Gross operating margin +€861
up €861 (+50.1%), from €1,719 to €2,580
- Financial charges -€856
down €856 (-90.5%), from €946 to €90
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 | €41,886 | €47,323 | +€5,437 | +13.0% |
| Fixed assets | 21/28 | €2,555 | €2,291 | -€264 | -10.3% |
| Intangible fixed assets | 21 | €1,055 | €791 | -€264 | -25.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €39,331 | €45,032 | +€5,701 | +14.5% |
| Amounts receivable within one year | 40/41 | €38,700 | €43,645 | +€4,945 | +12.8% |
| Other amounts receivable | 41 | €38,700 | €43,645 | +€4,945 | +12.8% |
| Cash at bank and in hand | 54/58 | €631 | €1,387 | +€756 | +120% |
| Total equity and liabilities | 10/49 | €41,886 | €47,323 | +€5,437 | +13.0% |
| Equity | 10/15 | €41,491 | €44,923 | +€3,432 | +8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,336 | €1,336 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,336 | €1,336 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,336 | €1,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,956 | €37,388 | +€3,432 | +10.1% |
| Amounts payable | 17/49 | €395 | €2,400 | +€2,005 | +508% |
| Amounts payable within one year | 42/48 | €395 | €2,400 | +€2,005 | +508% |
| Financial debts | 43 | €8 | €2,000 | +€1,993 | +26,567% |
| Credit institutions | 430/8 | €8 | - | -€8 | |
| Other loans | 439 | - | €2,000 | +€2,000 | |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Turnover | 70 | €24,186 | €24,136 | -€50 | -0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,467 | €21,556 | -€911 | -4.1% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €264 | = | 0.0% |
| Other operating charges | 640/8 | - | €195 | +€195 | |
| Gross operating margin | 9900 | €1,719 | €2,580 | +€861 | +50.1% |
| Operating profit (loss) | 9901 | €1,068 | €1,721 | +€653 | +61.2% |
| Financial income | 75/76B | €2,276 | €2,324 | +€47 | +2.1% |
| Recurring financial income | 75 | €2,276 | €2,324 | +€47 | +2.1% |
| Financial charges | 65/66B | €946 | €90 | -€856 | -90.5% |
| Recurring financial charges | 65 | €946 | €90 | -€856 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | €2,399 | €3,955 | +€1,557 | +64.9% |
| Income taxes | 67/77 | €676 | €523 | -€153 | -22.6% |
| Profit (loss) for the period | 9904 | €1,723 | €3,432 | +€1,709 | +99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,723 | €3,432 | +€1,709 | +99.2% |
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 29 October 2026 via checked.be.