TURNA OMER: 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.
TURNA OMER
Largest movements
- Receivables after one year +€134,105
up €134,105 (+22.1%), from €605,564 to €739,669
- Cash +€30,481
up €30,481 (+99.4%), from €30,677 to €61,158
mainly Net result for the year (+€222,304) and Other debts (+€59,015)
- Tangible fixed assets -€22,589
down €22,589 (-2.9%), from €791,531 to €768,942
of which Land and buildings: -€18,185
- Reserves +€123,228
up €123,228 (+13.5%), from €913,808 to €1.0m
of which Distributable reserves: +€79,145
- Other debts +€59,015
up €59,015 (+217%), from €27,193 to €86,208
- Debts after one year -€30,000
down €30,000 (-41.8%), from €71,700 to €41,700
- Tax, wage and social debts -€20,525
down €20,525 (-70.8%), from €29,000 to €8,475
- Gross operating margin +€8,428
up €8,428 (+2.6%), from €318,659 to €327,087
- Financial income +€5,709
up €5,709 (+21.6%), from €26,413 to €32,122
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 | €1,433,749 | €1,575,820 | +€142,071 | +9.9% |
| Fixed assets | 21/28 | €797,218 | €774,629 | -€22,589 | -2.8% |
| Tangible fixed assets | 22/27 | €791,531 | €768,942 | -€22,589 | -2.9% |
| Land and buildings | 22 | €781,441 | €763,256 | -€18,185 | -2.3% |
| Furniture and vehicles | 24 | €10,089 | €5,686 | -€4,404 | -43.6% |
| Financial fixed assets | 28 | €5,687 | €5,687 | = | 0.0% |
| Current assets | 29/58 | €636,532 | €801,192 | +€164,660 | +25.9% |
| Amounts receivable after more than one year | 29 | €605,564 | €739,669 | +€134,105 | +22.1% |
| Other amounts receivable | 291 | €605,564 | €739,669 | +€134,105 | +22.1% |
| Amounts receivable within one year | 40/41 | €290 | €365 | +€75 | +25.7% |
| Other amounts receivable | 41 | €290 | €365 | +€75 | +25.7% |
| Cash at bank and in hand | 54/58 | €30,677 | €61,158 | +€30,481 | +99.4% |
| Total equity and liabilities | 10/49 | €1,433,749 | €1,575,820 | +€142,071 | +9.9% |
| Equity | 10/15 | €1,193,849 | €1,317,077 | +€123,228 | +10.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €913,808 | €1,037,035 | +€123,228 | +13.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €93,000 | €137,083 | +€44,083 | +47.4% |
| Distributable reserves | 133 | €820,808 | €899,953 | +€79,145 | +9.6% |
| Profit (loss) carried forward | 14 | €267,641 | €267,641 | = | 0.0% |
| Amounts payable | 17/49 | €239,900 | €258,744 | +€18,843 | +7.9% |
| Amounts payable after more than one year | 17 | €71,700 | €41,700 | -€30,000 | -41.8% |
| Financial debts | 170/4 | €71,700 | €41,700 | -€30,000 | -41.8% |
| Amounts payable within one year | 42/48 | €168,200 | €217,044 | +€48,843 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 43 | €63,333 | €73,419 | +€10,086 | +15.9% |
| Credit institutions | 430/8 | €63,333 | €73,419 | +€10,086 | +15.9% |
| Trade debts | 44 | €18,674 | €18,941 | +€267 | +1.4% |
| Suppliers | 440/4 | €18,674 | €18,941 | +€267 | +1.4% |
| Taxes, remuneration and social security | 45 | €29,000 | €8,475 | -€20,525 | -70.8% |
| Taxes | 450/3 | €29,000 | €8,475 | -€20,525 | -70.8% |
| Other amounts payable | 47/48 | €27,193 | €86,208 | +€59,015 | +217% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,589 | €22,589 | +€0 | 0.0% |
| Other operating charges | 640/8 | €6,177 | €6,483 | +€306 | +5.0% |
| Gross operating margin | 9900 | €318,659 | €327,087 | +€8,428 | +2.6% |
| Operating profit (loss) | 9901 | €289,893 | €298,015 | +€8,122 | +2.8% |
| Financial income | 75/76B | €26,413 | €32,122 | +€5,709 | +21.6% |
| Recurring financial income | 75 | €26,413 | €32,122 | +€5,709 | +21.6% |
| Financial charges | 65/66B | €7,127 | €9,467 | +€2,339 | +32.8% |
| Recurring financial charges | 65 | €7,127 | €9,467 | +€2,339 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €309,179 | €320,670 | +€11,491 | +3.7% |
| Income taxes | 67/77 | €98,374 | €98,366 | -€8 | 0.0% |
| Profit (loss) for the period | 9904 | €210,805 | €222,304 | +€11,500 | +5.5% |
| Transfer to tax-exempt reserves | 689 | - | €44,083 | +€44,083 | |
| Profit (loss) for the period to be appropriated | 9905 | €210,805 | €178,221 | -€32,583 | -15.5% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.