Poyraz Construct: 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.
Poyraz Construct
Largest movements
- Receivables within one year -€15,386
down €15,386 (-70.5%), from €21,812 to €6,427
of which Trade receivables: -€13,043
- Tangible fixed assets -€7,980
down €7,980 (-21.6%), from €36,875 to €28,894
of which Leasing and similar rights: -€9,091
- Accrued charges and deferred income -€9,803
down €9,803 (-70.5%), from €13,900 to €4,098
- Debts after one year -€9,679
down €9,679 (-46.6%), from €20,791 to €11,113
- Advances received -€3,240
no longer reported in 2025 (was €3,240)
- Trade debts -€1,038
down €1,038 (-34.7%), from €2,992 to €1,954
- Other debts +€868
new in 2025: €868
- Gross operating margin -€4,784
down €4,784 (-26.6%), from €17,977 to €13,193
- Financial charges -€716
down €716 (-34.2%), from €2,095 to €1,379
- Taxes -€704
down €704 (-40.1%), from €1,757 to €1,053
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 | €59,115 | €35,973 | -€23,141 | -39.1% |
| Fixed assets | 21/28 | €36,875 | €28,894 | -€7,980 | -21.6% |
| Tangible fixed assets | 22/27 | €36,875 | €28,894 | -€7,980 | -21.6% |
| Plant, machinery and equipment | 23 | €810 | €471 | -€339 | -41.8% |
| Furniture and vehicles | 24 | - | €1,449 | +€1,449 | |
| Leasing and similar rights | 25 | €36,065 | €26,974 | -€9,091 | -25.2% |
| Current assets | 29/58 | €22,240 | €7,079 | -€15,161 | -68.2% |
| Amounts receivable within one year | 40/41 | €21,812 | €6,427 | -€15,386 | -70.5% |
| Trade receivables | 40 | €17,890 | €4,848 | -€13,043 | -72.9% |
| Other amounts receivable | 41 | €3,922 | €1,579 | -€2,343 | -59.7% |
| Cash at bank and in hand | 54/58 | €428 | €653 | +€225 | +52.5% |
| Total equity and liabilities | 10/49 | €59,115 | €35,973 | -€23,141 | -39.1% |
| Equity | 10/15 | €7,158 | €7,856 | +€699 | +9.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,158 | €4,856 | +€699 | +16.8% |
| Amounts payable | 17/49 | €51,957 | €28,117 | -€23,840 | -45.9% |
| Amounts payable after more than one year | 17 | €20,791 | €11,113 | -€9,679 | -46.6% |
| Financial debts | 170/4 | €20,791 | €11,113 | -€9,679 | -46.6% |
| Amounts payable within one year | 42/48 | €17,265 | €12,907 | -€4,359 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €9,220 | €8,594 | -€626 | -6.8% |
| Trade debts | 44 | €2,992 | €1,954 | -€1,038 | -34.7% |
| Suppliers | 440/4 | €2,992 | €1,954 | -€1,038 | -34.7% |
| Advances received on contracts in progress | 46 | €3,240 | - | -€3,240 | |
| Taxes, remuneration and social security | 45 | €1,814 | €1,491 | -€323 | -17.8% |
| Taxes | 450/3 | €1,757 | €1,491 | -€267 | -15.2% |
| Remuneration and social security | 454/9 | €56 | - | -€56 | |
| Other amounts payable | 47/48 | - | €868 | +€868 | |
| Accrued charges and deferred income | 492/3 | €13,900 | €4,098 | -€9,803 | -70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,596 | €9,633 | +€38 | +0.4% |
| Other operating charges | 640/8 | €514 | €429 | -€86 | -16.7% |
| Gross operating margin | 9900 | €17,977 | €13,193 | -€4,784 | -26.6% |
| Operating profit (loss) | 9901 | €7,867 | €3,131 | -€4,736 | -60.2% |
| Financial income | 75/76B | €144 | €0 | -€144 | -99.9% |
| Recurring financial income | 75 | €144 | €0 | -€144 | -99.9% |
| Financial charges | 65/66B | €2,095 | €1,379 | -€716 | -34.2% |
| Recurring financial charges | 65 | €2,095 | €1,379 | -€716 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €5,915 | €1,752 | -€4,164 | -70.4% |
| Income taxes | 67/77 | €1,757 | €1,053 | -€704 | -40.1% |
| Profit (loss) for the period | 9904 | €4,158 | €699 | -€3,459 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,158 | €699 | -€3,459 | -83.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.