YASIN KAPLAN: 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.
YASIN KAPLAN
Largest movements
- Tangible fixed assets -€29,560
down €29,560 (-21.8%), from €135,796 to €106,236
of which Leasing and similar rights: -€26,108
- Receivables within one year +€8,611
up €8,611 (+180%), from €4,794 to €13,405
of which Trade receivables: +€10,020
- Cash -€5,875
down €5,875 (-35.3%), from €16,623 to €10,748
mainly Net result for the year (-€12,599) and Current portion of long-term debt (-€12,467)
- Profit (loss) carried forward -€12,599
down €12,599 (-22.1%), from €56,889 to €44,290
- Current portion of long-term debt -€12,467
down €12,467 (-100%), from €12,467 to €0
- Short-term financial debts -€2,000
down €2,000 (-100%), from €2,000 to €0
- Gross operating margin -€31,341
down €31,341 (-59.1%), from €53,012 to €21,671
- Depreciation +€21,978
up €21,978 (+290%), from €7,581 to €29,560
- Taxes -€8,245
down €8,245 (-100%), from €8,245 to €0
- Financial charges +€3,249
up €3,249 (+313%), from €1,038 to €4,287
- Write-downs -€3,000
down €3,000 (-100%), from €3,000 to €0
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 | €159,857 | €131,475 | -€28,382 | -17.8% |
| Fixed assets | 21/28 | €135,796 | €106,236 | -€29,560 | -21.8% |
| Tangible fixed assets | 22/27 | €135,796 | €106,236 | -€29,560 | -21.8% |
| Land and buildings | 22 | €4,035 | €2,982 | -€1,053 | -26.1% |
| Plant, machinery and equipment | 23 | €3,440 | €2,151 | -€1,289 | -37.5% |
| Furniture and vehicles | 24 | €1,714 | €604 | -€1,110 | -64.7% |
| Leasing and similar rights | 25 | €126,607 | €100,499 | -€26,108 | -20.6% |
| Current assets | 29/58 | €24,061 | €25,239 | +€1,178 | +4.9% |
| Amounts receivable within one year | 40/41 | €4,794 | €13,405 | +€8,611 | +180% |
| Trade receivables | 40 | €2,808 | €12,828 | +€10,020 | +357% |
| Other amounts receivable | 41 | €1,986 | €578 | -€1,408 | -70.9% |
| Cash at bank and in hand | 54/58 | €16,623 | €10,748 | -€5,875 | -35.3% |
| Deferred charges and accrued income | 490/1 | €2,644 | €1,086 | -€1,558 | -58.9% |
| Total equity and liabilities | 10/49 | €159,857 | €131,475 | -€28,382 | -17.8% |
| Equity | 10/15 | €59,389 | €46,790 | -€12,599 | -21.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,889 | €44,290 | -€12,599 | -22.1% |
| Amounts payable | 17/49 | €100,468 | €84,685 | -€15,783 | -15.7% |
| Amounts payable after more than one year | 17 | €59,899 | €59,899 | = | 0.0% |
| Financial debts | 170/4 | €59,899 | €59,899 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,336 | €24,786 | -€14,550 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €12,467 | €0 | -€12,467 | -100% |
| Financial debts | 43 | €2,000 | €0 | -€2,000 | -100% |
| Other loans | 439 | €2,000 | €0 | -€2,000 | -100% |
| Trade debts | 44 | €2,724 | €1,228 | -€1,496 | -54.9% |
| Suppliers | 440/4 | €2,724 | €1,228 | -€1,496 | -54.9% |
| Taxes, remuneration and social security | 45 | €8,245 | €8,493 | +€248 | +3.0% |
| Taxes | 450/3 | €8,245 | €8,493 | +€248 | +3.0% |
| Other amounts payable | 47/48 | €13,900 | €15,065 | +€1,165 | +8.4% |
| Accrued charges and deferred income | 492/3 | €1,233 | €0 | -€1,233 | -100% |
| Non-recurring operating income | 76A | €40,865 | €0 | -€40,865 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,581 | €29,560 | +€21,978 | +290% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,000 | €0 | -€3,000 | -100% |
| Other operating charges | 640/8 | €920 | €423 | -€497 | -54.0% |
| Gross operating margin | 9900 | €53,012 | €21,671 | -€31,341 | -59.1% |
| Operating profit (loss) | 9901 | €41,510 | -€8,312 | -€49,822 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,038 | €4,287 | +€3,249 | +313% |
| Recurring financial charges | 65 | €1,038 | €4,287 | +€3,249 | +313% |
| Profit (loss) for the period before taxes | 9903 | €40,472 | -€12,599 | -€53,071 | |
| Income taxes | 67/77 | €8,245 | €0 | -€8,245 | -100% |
| Profit (loss) for the period | 9904 | €32,227 | -€12,599 | -€44,826 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,227 | -€12,599 | -€44,826 |
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 19 October 2026 via checked.be.