Yildiray: 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.
Yildiray
Largest movements
- Cash +€32,810
up €32,810 (+129%), from €25,457 to €58,267
mainly Net result for the year (+€13,984) and Accrued charges and deferred income (+€10,790)
- Receivables within one year +€9,662
up €9,662 (+12.2%), from €79,085 to €88,747
of which Other amounts receivable: +€10,122
- Tangible fixed assets -€3,969
down €3,969 (-22.9%), from €17,321 to €13,352
of which Furniture and vehicles: -€3,595
- Profit (loss) carried forward +€12,266
up €12,266 (+24.6%), from €49,838 to €62,104
- Accrued charges and deferred income +€10,790
up €10,790 (+150%), from €7,210 to €18,000
- Trade debts +€6,705
up €6,705 (+20.0%), from €33,522 to €40,227
- Tax, wage and social debts +€4,000
up €4,000 (+31.4%), from €12,758 to €16,758
of which Taxes: +€2,948
- Advances received +€3,540
up €3,540 (+24.4%), from €14,534 to €18,074
- Staff costs -€14,674
down €14,674 (-53.4%), from €27,464 to €12,790
- Gross operating margin -€9,682
down €9,682 (-19.6%), from €49,373 to €39,692
- Taxes +€1,694
up €1,694 (+43.8%), from €3,867 to €5,561
- Depreciation +€1,457
up €1,457 (+39.9%), from €3,656 to €5,113
- Other operating charges -€1,313
down €1,313 (-37.3%), from €3,520 to €2,207
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,863 | €160,366 | +€38,504 | +31.6% |
| Fixed assets | 21/28 | €17,321 | €13,352 | -€3,969 | -22.9% |
| Tangible fixed assets | 22/27 | €17,321 | €13,352 | -€3,969 | -22.9% |
| Plant, machinery and equipment | 23 | €799 | €426 | -€373 | -46.7% |
| Furniture and vehicles | 24 | €16,522 | €12,926 | -€3,595 | -21.8% |
| Current assets | 29/58 | €104,542 | €147,014 | +€42,472 | +40.6% |
| Amounts receivable within one year | 40/41 | €79,085 | €88,747 | +€9,662 | +12.2% |
| Trade receivables | 40 | €67,867 | €67,407 | -€460 | -0.7% |
| Other amounts receivable | 41 | €11,218 | €21,340 | +€10,122 | +90.2% |
| Cash at bank and in hand | 54/58 | €25,457 | €58,267 | +€32,810 | +129% |
| Total equity and liabilities | 10/49 | €121,863 | €160,366 | +€38,504 | +31.6% |
| Equity | 10/15 | €53,838 | €66,104 | +€12,266 | +22.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,838 | €62,104 | +€12,266 | +24.6% |
| Amounts payable | 17/49 | €68,024 | €94,262 | +€26,238 | +38.6% |
| Amounts payable within one year | 42/48 | €60,814 | €76,262 | +€15,448 | +25.4% |
| Trade debts | 44 | €33,522 | €40,227 | +€6,705 | +20.0% |
| Suppliers | 440/4 | €33,522 | €40,227 | +€6,705 | +20.0% |
| Advances received on contracts in progress | 46 | €14,534 | €18,074 | +€3,540 | +24.4% |
| Taxes, remuneration and social security | 45 | €12,758 | €16,758 | +€4,000 | +31.4% |
| Taxes | 450/3 | €8,100 | €11,048 | +€2,948 | +36.4% |
| Remuneration and social security | 454/9 | €4,659 | €5,710 | +€1,052 | +22.6% |
| Other amounts payable | 47/48 | - | €1,203 | +€1,203 | |
| Accrued charges and deferred income | 492/3 | €7,210 | €18,000 | +€10,790 | +150% |
| Remuneration, social security and pensions | 62 | €27,464 | €12,790 | -€14,674 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,656 | €5,113 | +€1,457 | +39.9% |
| Other operating charges | 640/8 | €3,520 | €2,207 | -€1,313 | -37.3% |
| Gross operating margin | 9900 | €49,373 | €39,692 | -€9,682 | -19.6% |
| Operating profit (loss) | 9901 | €14,733 | €19,581 | +€4,848 | +32.9% |
| Financial income | 75/76B | €70 | €236 | +€165 | +235% |
| Recurring financial income | 75 | €70 | €236 | +€165 | +235% |
| Financial charges | 65/66B | €163 | €272 | +€108 | +66.3% |
| Recurring financial charges | 65 | €163 | €272 | +€108 | +66.3% |
| Profit (loss) for the period before taxes | 9903 | €14,640 | €19,545 | +€4,905 | +33.5% |
| Income taxes | 67/77 | €3,867 | €5,561 | +€1,694 | +43.8% |
| Profit (loss) for the period | 9904 | €10,773 | €13,984 | +€3,211 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,773 | €13,984 | +€3,211 | +29.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.