Özet:

The purpose of this study is to identify how the company’s financial statements develop in the framework of the impact of the crisis and to compare the impact on the sectoral basis, consolidating some selected corporate balance sheets on the sectoral basis before and after the 2008 crisis. Differences are characterized by the sectors and companies that have the end values that are considered to have excessively affected financial rates and have not continued between 2005 and 2012 have been dismissed from work. The work in this framework was carried out by examining the balance of a total of 59 companies in the food, metal main industry, construction-related sectors, the size of the balance sheet and the financial structure separated from construction and the cement sector and the automotive and sub-industrial sectors. The data is interpreted taking into account the specificities of the industry and the conditions of our country. The results of the analysis have shown that almost all sectors have been affected negatively at different degrees from the crisis, that they have been able to operate with a worse financial structure in the post-crisis period than before the crisis, and that the increased use of foreign resources and the decrease in the possibilities of own resources and the negative impact of financing costs on profitability have been identified as remarkable aspects.