YALCINLAR: 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.
YALCINLAR
Largest movements
- Tangible fixed assets -€3,022
down €3,022 (-32.5%), from €9,289 to €6,267
- Stocks and contracts -€2,500
down €2,500 (-43.7%), from €5,714 to €3,214
- Cash +€1,502
up €1,502 (+95.7%), from €1,569 to €3,071
mainly Depreciation (+€3,022) and Stocks and contracts (+€2,500)
- Receivables within one year -€1,495
down €1,495 (-89.1%), from €1,678 to €183
of which Trade receivables: -€1,678
- Other debts -€9,007
down €9,007 (-42.8%), from €21,056 to €12,049
- Trade debts +€1,787
up €1,787 (+92.8%), from €1,925 to €3,712
- Tax, wage and social debts +€1,476
up €1,476 (+63.4%), from €2,328 to €3,804
- Gross operating margin +€3,786
up €3,786 (+85.8%), from €4,415 to €8,201
- Taxes +€1,083
up €1,083 (+265.2%), from €408 to €1,491
- Depreciation +€616
up €616 (+25.6%), from €2,407 to €3,022
- Other operating charges -€379
down €379 (-20.9%), from €1,815 to €1,436
- Financial charges -€94
down €94 (-6.4%), from €1,477 to €1,383
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,558 | €16,016 | -€5,541 | -25.7% |
| Fixed assets | 21/28 | €10,489 | €7,467 | -€3,022 | -28.8% |
| Tangible fixed assets | 22/27 | €9,289 | €6,267 | -€3,022 | -32.5% |
| Furniture and vehicles | 24 | €9,289 | €6,267 | -€3,022 | -32.5% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €11,069 | €8,550 | -€2,519 | -22.8% |
| Stocks and contracts in progress | 3 | €5,714 | €3,214 | -€2,500 | -43.7% |
| Stocks | 30/36 | €5,714 | €3,214 | -€2,500 | -43.7% |
| Amounts receivable within one year | 40/41 | €1,678 | €183 | -€1,495 | -89.1% |
| Trade receivables | 40 | €1,678 | - | -€1,678 | |
| Other amounts receivable | 41 | - | €183 | +€183 | |
| Cash at bank and in hand | 54/58 | €1,569 | €3,071 | +€1,502 | +95.7% |
| Deferred charges and accrued income | 490/1 | €2,108 | €2,082 | -€26 | -1.2% |
| Total equity and liabilities | 10/49 | €21,558 | €16,016 | -€5,541 | -25.7% |
| Equity | 10/15 | -€3,751 | -€3,647 | +€104 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,351 | -€22,247 | +€104 | +0.5% |
| Amounts payable | 17/49 | €25,309 | €19,663 | -€5,646 | -22.3% |
| Amounts payable within one year | 42/48 | €25,309 | €19,565 | -€5,744 | -22.7% |
| Trade debts | 44 | €1,925 | €3,712 | +€1,787 | +92.8% |
| Suppliers | 440/4 | €1,925 | €3,712 | +€1,787 | +92.8% |
| Taxes, remuneration and social security | 45 | €2,328 | €3,804 | +€1,476 | +63.4% |
| Taxes | 450/3 | €2,328 | €3,804 | +€1,476 | +63.4% |
| Other amounts payable | 47/48 | €21,056 | €12,049 | -€9,007 | -42.8% |
| Accrued charges and deferred income | 492/3 | - | €99 | +€99 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,407 | €3,022 | +€616 | +25.6% |
| Other operating charges | 640/8 | €1,815 | €1,436 | -€379 | -20.9% |
| Non-recurring operating charges | 66A | - | €765 | +€765 | |
| Gross operating margin | 9900 | €4,415 | €8,201 | +€3,786 | +85.8% |
| Operating profit (loss) | 9901 | €193 | €2,977 | +€2,784 | +1444.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,477 | €1,383 | -€94 | -6.4% |
| Recurring financial charges | 65 | €1,477 | €1,383 | -€94 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,284 | €1,595 | +€2,879 | |
| Income taxes | 67/77 | €408 | €1,491 | +€1,083 | +265.2% |
| Profit (loss) for the period | 9904 | -€1,692 | €104 | +€1,796 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,692 | €104 | +€1,796 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.