Yildirim Horeca: 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.
Yildirim Horeca
Largest movements
- Receivables within one year +€64,412
up €64,412 (+32.7%), from €196,931 to €261,343
of which Trade receivables: +€73,264
- Cash -€39,528
down €39,528 (-45.7%), from €86,458 to €46,930
mainly Short-term financial debts (-€100,000) and Receivables within one year (-€64,412)
- Tangible fixed assets +€34,884
up €34,884 (+100%), from €34,770 to €69,654
of which Furniture and vehicles: +€41,912
- Stocks and contracts -€13,591
down €13,591 (-4.1%), from €332,380 to €318,789
- Trade debts +€112,410
up €112,410 (+55.5%), from €202,477 to €314,887
- Short-term financial debts -€100,000
down €100,000 (-66.7%), from €150,000 to €50,000
- Debts after one year +€30,455
up €30,455 (+181%), from €16,804 to €47,259
- Current portion of long-term debt +€14,797
up €14,797 (+265%), from €5,583 to €20,380
- Other debts -€14,571
down €14,571 (-33.5%), from €43,500 to €28,929
- Gross operating margin -€46,411
down €46,411 (-15.1%), from €308,042 to €261,631
- Depreciation -€42,638
down €42,638 (-69.7%), from €61,199 to €18,561
- Staff costs -€9,752
down €9,752 (-4.5%), from €216,306 to €206,554
- Financial charges +€8,775
up €8,775 (+78.0%), from €11,243 to €20,018
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 | €664,737 | €711,400 | +€46,663 | +7.0% |
| Fixed assets | 21/28 | €39,770 | €74,654 | +€34,884 | +87.7% |
| Tangible fixed assets | 22/27 | €34,770 | €69,654 | +€34,884 | +100% |
| Land and buildings | 22 | €2,035 | €1,734 | -€301 | -14.8% |
| Plant, machinery and equipment | 23 | €17,365 | €11,950 | -€5,415 | -31.2% |
| Furniture and vehicles | 24 | €11,857 | €53,769 | +€41,912 | +353% |
| Other tangible fixed assets | 26 | €3,513 | €2,201 | -€1,312 | -37.3% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €624,967 | €636,746 | +€11,779 | +1.9% |
| Stocks and contracts in progress | 3 | €332,380 | €318,789 | -€13,591 | -4.1% |
| Stocks | 30/36 | €332,380 | €318,789 | -€13,591 | -4.1% |
| Amounts receivable within one year | 40/41 | €196,931 | €261,343 | +€64,412 | +32.7% |
| Trade receivables | 40 | €184,761 | €258,025 | +€73,264 | +39.7% |
| Other amounts receivable | 41 | €12,170 | €3,318 | -€8,852 | -72.7% |
| Cash at bank and in hand | 54/58 | €86,458 | €46,930 | -€39,528 | -45.7% |
| Deferred charges and accrued income | 490/1 | €9,198 | €9,684 | +€486 | +5.3% |
| Total equity and liabilities | 10/49 | €664,737 | €711,400 | +€46,663 | +7.0% |
| Equity | 10/15 | €177,318 | €183,515 | +€6,197 | +3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €171,118 | €177,315 | +€6,197 | +3.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €169,258 | €175,455 | +€6,197 | +3.7% |
| Amounts payable | 17/49 | €487,419 | €527,885 | +€40,466 | +8.3% |
| Amounts payable after more than one year | 17 | €16,804 | €47,259 | +€30,455 | +181% |
| Financial debts | 170/4 | €16,804 | €47,259 | +€30,455 | +181% |
| Amounts payable within one year | 42/48 | €470,615 | €480,626 | +€10,011 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €5,583 | €20,380 | +€14,797 | +265% |
| Financial debts | 43 | €150,000 | €50,000 | -€100,000 | -66.7% |
| Credit institutions | 430/8 | €150,000 | €50,000 | -€100,000 | -66.7% |
| Trade debts | 44 | €202,477 | €314,887 | +€112,410 | +55.5% |
| Suppliers | 440/4 | €202,477 | €314,887 | +€112,410 | +55.5% |
| Taxes, remuneration and social security | 45 | €69,055 | €66,430 | -€2,625 | -3.8% |
| Taxes | 450/3 | €24,542 | €16,574 | -€7,968 | -32.5% |
| Remuneration and social security | 454/9 | €44,513 | €49,856 | +€5,343 | +12.0% |
| Other amounts payable | 47/48 | €43,500 | €28,929 | -€14,571 | -33.5% |
| Remuneration, social security and pensions | 62 | €216,306 | €206,554 | -€9,752 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,199 | €18,561 | -€42,638 | -69.7% |
| Other operating charges | 640/8 | €1,999 | €2,059 | +€60 | +3.0% |
| Gross operating margin | 9900 | €308,042 | €261,631 | -€46,411 | -15.1% |
| Operating profit (loss) | 9901 | €28,538 | €34,457 | +€5,919 | +20.7% |
| Financial income | 75/76B | - | €95 | +€95 | |
| Recurring financial income | 75 | - | €95 | +€95 | |
| Financial charges | 65/66B | €11,243 | €20,018 | +€8,775 | +78.0% |
| Recurring financial charges | 65 | €11,243 | €20,018 | +€8,775 | +78.0% |
| Profit (loss) for the period before taxes | 9903 | €17,295 | €14,534 | -€2,761 | -16.0% |
| Income taxes | 67/77 | €9,876 | €8,337 | -€1,539 | -15.6% |
| Profit (loss) for the period | 9904 | €7,419 | €6,197 | -€1,222 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,419 | €6,197 | -€1,222 | -16.5% |
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 1 November 2026 via checked.be.