YILMAZ CONSTRUCTIONS: 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.
YILMAZ CONSTRUCTIONS
Largest movements
- Cash -€50,436
down €50,436 (-100%), from €50,436 to €0
mainly Trade debts (-€94,940) and Tax, wage and social debts (-€14,386)
- Tangible fixed assets -€36,524
down €36,524 (-56.3%), from €64,842 to €28,317
of which Furniture and vehicles: -€30,447
- Financial fixed assets -€13,200
down €13,200 (-100%), from €13,200 to €0
- Stocks and contracts +€7,973
up €7,973 (+7.5%), from €106,780 to €114,753
- Receivables within one year +€5,048
up €5,048 (+4.1%), from €123,809 to €128,857
of which Trade receivables: +€16,443
- Trade debts -€94,940
down €94,940 (-59.8%), from €158,662 to €63,723
- Profit (loss) carried forward +€39,113
up €39,113 (+70.7%), from -€55,349 to -€16,236
- Tax, wage and social debts -€14,386
down €14,386 (-35.1%), from €40,992 to €26,606
of which Remuneration and social security: -€22,630
- Debts after one year -€11,145
down €11,145 (-8.6%), from €130,113 to €118,968
- Other debts -€5,344
down €5,344 (-69.9%), from €7,647 to €2,303
- Staff costs -€240,619
down €240,619 (-79.5%), from €302,791 to €62,172
- Gross operating margin -€150,245
down €150,245 (-46.1%), from €326,203 to €175,958
- Other operating charges -€13,874
down €13,874 (-40.0%), from €34,695 to €20,821
- Taxes +€8,244
up €8,244, from €0 to €8,244
- Financial charges -€6,016
down €6,016 (-39.8%), from €15,112 to €9,096
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 | €366,710 | €279,182 | -€87,528 | -23.9% |
| Fixed assets | 21/28 | €78,042 | €28,317 | -€49,724 | -63.7% |
| Tangible fixed assets | 22/27 | €64,842 | €28,317 | -€36,524 | -56.3% |
| Plant, machinery and equipment | 23 | €21,857 | €15,779 | -€6,077 | -27.8% |
| Furniture and vehicles | 24 | €42,985 | €12,538 | -€30,447 | -70.8% |
| Financial fixed assets | 28 | €13,200 | €0 | -€13,200 | -100% |
| Current assets | 29/58 | €288,669 | €250,864 | -€37,804 | -13.1% |
| Amounts receivable after more than one year | 29 | €6,104 | €6,444 | +€340 | +5.6% |
| Other amounts receivable | 291 | €6,104 | €6,444 | +€340 | +5.6% |
| Stocks and contracts in progress | 3 | €106,780 | €114,753 | +€7,973 | +7.5% |
| Contracts in progress | 37 | €106,780 | €114,753 | +€7,973 | +7.5% |
| Amounts receivable within one year | 40/41 | €123,809 | €128,857 | +€5,048 | +4.1% |
| Trade receivables | 40 | €86,432 | €102,875 | +€16,443 | +19.0% |
| Other amounts receivable | 41 | €37,377 | €25,982 | -€11,394 | -30.5% |
| Cash at bank and in hand | 54/58 | €50,436 | €0 | -€50,436 | -100% |
| Deferred charges and accrued income | 490/1 | €1,539 | €810 | -€729 | -47.4% |
| Total equity and liabilities | 10/49 | €366,710 | €279,182 | -€87,528 | -23.9% |
| Equity | 10/15 | €6,055 | €45,167 | +€39,113 | +646% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €57,903 | €57,903 | = | 0.0% |
| Distributable reserves | 133 | €57,903 | €57,903 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,349 | -€16,236 | +€39,113 | +70.7% |
| Amounts payable | 17/49 | €360,655 | €234,015 | -€126,641 | -35.1% |
| Amounts payable after more than one year | 17 | €130,113 | €118,968 | -€11,145 | -8.6% |
| Financial debts | 170/4 | €130,113 | €118,968 | -€11,145 | -8.6% |
| Amounts payable within one year | 42/48 | €227,542 | €113,847 | -€113,695 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €20,241 | €21,215 | +€974 | +4.8% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €158,662 | €63,723 | -€94,940 | -59.8% |
| Suppliers | 440/4 | €158,662 | €63,723 | -€94,940 | -59.8% |
| Taxes, remuneration and social security | 45 | €40,992 | €26,606 | -€14,386 | -35.1% |
| Taxes | 450/3 | €0 | €8,244 | +€8,244 | |
| Remuneration and social security | 454/9 | €40,992 | €18,362 | -€22,630 | -55.2% |
| Other amounts payable | 47/48 | €7,647 | €2,303 | -€5,344 | -69.9% |
| Accrued charges and deferred income | 492/3 | €3,000 | €1,200 | -€1,800 | -60.0% |
| Remuneration, social security and pensions | 62 | €302,791 | €62,172 | -€240,619 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,008 | €33,982 | -€4,026 | -10.6% |
| Other operating charges | 640/8 | €34,695 | €20,821 | -€13,874 | -40.0% |
| Non-recurring operating charges | 66A | - | €2,542 | +€2,542 | |
| Gross operating margin | 9900 | €326,203 | €175,958 | -€150,245 | -46.1% |
| Operating profit (loss) | 9901 | -€49,290 | €56,441 | +€105,731 | |
| Financial income | 75/76B | €482 | €340 | -€142 | -29.5% |
| Recurring financial income | 75 | €482 | €340 | -€142 | -29.5% |
| Financial charges | 65/66B | €15,112 | €9,096 | -€6,016 | -39.8% |
| Recurring financial charges | 65 | €15,112 | €9,096 | -€6,016 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | -€63,920 | €47,685 | +€111,605 | |
| Income taxes | 67/77 | €0 | €8,244 | +€8,244 | |
| Profit (loss) for the period | 9904 | -€63,920 | €39,442 | +€103,362 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,920 | €39,442 | +€103,362 |
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 14 October 2026 via checked.be.