1K Kosher: 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.
1K Kosher
Largest movements
- Tangible fixed assets -€24,818
down €24,818 (-5.8%), from €428,017 to €403,199
of which Land and buildings: -€21,364
- Debts after one year -€22,005
down €22,005 (-6.1%), from €358,413 to €336,408
- Tax, wage and social debts -€4,560
no longer reported in 2025 (was €4,560)
- Other operating charges +€2,083
up €2,083 (+331%), from €629 to €2,711
- Gross operating margin -€613
down €613 (-1.9%), from €32,884 to €32,271
- Financial charges -€514
down €514 (-7.5%), from €6,869 to €6,355
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 | €429,465 | €403,939 | -€25,526 | -5.9% |
| Fixed assets | 21/28 | €428,017 | €403,199 | -€24,818 | -5.8% |
| Tangible fixed assets | 22/27 | €428,017 | €403,199 | -€24,818 | -5.8% |
| Land and buildings | 22 | €418,263 | €396,899 | -€21,364 | -5.1% |
| Plant, machinery and equipment | 23 | €9,753 | €6,300 | -€3,454 | -35.4% |
| Current assets | 29/58 | €1,449 | €740 | -€708 | -48.9% |
| Cash at bank and in hand | 54/58 | €1,449 | €740 | -€708 | -48.9% |
| Total equity and liabilities | 10/49 | €429,465 | €403,939 | -€25,526 | -5.9% |
| Equity | 10/15 | €4,846 | €3,233 | -€1,612 | -33.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,614 | -€17,227 | -€1,612 | -10.3% |
| Amounts payable | 17/49 | €424,620 | €400,706 | -€23,914 | -5.6% |
| Amounts payable after more than one year | 17 | €358,413 | €336,408 | -€22,005 | -6.1% |
| Financial debts | 170/4 | €358,413 | €336,408 | -€22,005 | -6.1% |
| Amounts payable within one year | 42/48 | €66,207 | €64,298 | -€1,908 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €23,127 | €21,963 | -€1,164 | -5.0% |
| Taxes, remuneration and social security | 45 | €4,560 | - | -€4,560 | |
| Taxes | 450/3 | €4,560 | - | -€4,560 | |
| Other amounts payable | 47/48 | €38,519 | €42,335 | +€3,816 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,604 | €24,818 | +€213 | +0.9% |
| Other operating charges | 640/8 | €629 | €2,711 | +€2,083 | +331% |
| Gross operating margin | 9900 | €32,884 | €32,271 | -€613 | -1.9% |
| Operating profit (loss) | 9901 | €7,651 | €4,743 | -€2,909 | -38.0% |
| Financial charges | 65/66B | €6,869 | €6,355 | -€514 | -7.5% |
| Recurring financial charges | 65 | €6,869 | €6,355 | -€514 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €782 | -€1,612 | -€2,394 | |
| Profit (loss) for the period | 9904 | €782 | -€1,612 | -€2,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €782 | -€1,612 | -€2,394 |
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 30 October 2026 via checked.be.