KIRAZOGLU CONCEPT: 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.
KIRAZOGLU CONCEPT
Largest movements
- Receivables within one year +€5,592
up €5,592 (+311.7%), from €1,794 to €7,386
of which Trade receivables: +€7,386
- Cash -€5,403
down €5,403 (-50.9%), from €10,610 to €5,206
mainly Receivables within one year (-€5,592) and Net result for the year (-€4,010)
- Stocks and contracts -€5,034
no longer reported in 2025 (was €5,034)
- Profit (loss) carried forward -€4,010
down €4,010 (-41.5%), from €9,667 to €5,657
- Tax, wage and social debts -€1,752
down €1,752 (-70.2%), from €2,497 to €745
- Other debts +€906
new in 2025: €906
- Gross operating margin -€11,272
down €11,272, from €10,759 to -€513
- Taxes +€2,464
new in 2025: €2,464
- Financial charges -€137
down €137 (-32.5%), from €422 to €285
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 | €17,438 | €12,592 | -€4,846 | -27.8% |
| Current assets | 29/58 | €17,438 | €12,592 | -€4,846 | -27.8% |
| Stocks and contracts in progress | 3 | €5,034 | - | -€5,034 | |
| Stocks | 30/36 | €5,034 | - | -€5,034 | |
| Amounts receivable within one year | 40/41 | €1,794 | €7,386 | +€5,592 | +311.7% |
| Trade receivables | 40 | - | €7,386 | +€7,386 | |
| Other amounts receivable | 41 | €1,794 | - | -€1,794 | |
| Cash at bank and in hand | 54/58 | €10,610 | €5,206 | -€5,403 | -50.9% |
| Total equity and liabilities | 10/49 | €17,438 | €12,592 | -€4,846 | -27.8% |
| Equity | 10/15 | €14,667 | €10,657 | -€4,010 | -27.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,667 | €5,657 | -€4,010 | -41.5% |
| Amounts payable | 17/49 | €2,771 | €1,935 | -€836 | -30.2% |
| Amounts payable within one year | 42/48 | €2,771 | €1,935 | -€836 | -30.2% |
| Trade debts | 44 | €274 | €283 | +€9 | +3.4% |
| Suppliers | 440/4 | €274 | €283 | +€9 | +3.4% |
| Taxes, remuneration and social security | 45 | €2,497 | €745 | -€1,752 | -70.2% |
| Taxes | 450/3 | €2,497 | €745 | -€1,752 | -70.2% |
| Other amounts payable | 47/48 | - | €906 | +€906 | |
| Other operating charges | 640/8 | €671 | €749 | +€78 | +11.5% |
| Gross operating margin | 9900 | €10,759 | -€513 | -€11,272 | |
| Operating profit (loss) | 9901 | €10,088 | -€1,261 | -€11,350 | |
| Financial charges | 65/66B | €422 | €285 | -€137 | -32.5% |
| Recurring financial charges | 65 | €422 | €285 | -€137 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €9,667 | -€1,546 | -€11,213 | |
| Income taxes | 67/77 | - | €2,464 | +€2,464 | |
| Profit (loss) for the period | 9904 | €9,667 | -€4,010 | -€13,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,667 | -€4,010 | -€13,676 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.