KOFTA KITCHEN: 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.
KOFTA KITCHEN
Largest movements
- Receivables within one year +€19,001
new in 2023: €19,001
- Tangible fixed assets +€10,456
up €10,456 (+2147.2%), from €487 to €10,943
of which Other tangible fixed assets: +€10,676
- Cash +€4,967
new in 2023: €4,967
mainly Other debts (+€32,576) and Trade debts (+€18,329)
- Other debts +€32,576
up €32,576 (+2194.5%), from €1,484 to €34,061
- Profit (loss) carried forward -€19,501
down €19,501 (-349.5%), from -€5,580 to -€25,081
- Trade debts +€18,329
up €18,329 (+906.7%), from €2,022 to €20,351
- Tax, wage and social debts +€3,020
up €3,020 (+4950.8%), from €61 to €3,081
- Gross operating margin -€16,152
new in 2023: -€16,152
- Depreciation +€2,528
new in 2023: €2,528
- Other operating charges +€475
new in 2023: €475
- Financial charges +€312
new in 2023: €312
of which Financial charges: +€215
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €487 | €34,912 | +€34,425 | +7069.3% |
| Fixed assets | 21/28 | €487 | €10,943 | +€10,456 | +2147.2% |
| Tangible fixed assets | 22/27 | €487 | €10,943 | +€10,456 | +2147.2% |
| Furniture and vehicles | 24 | €487 | €267 | -€220 | -45.2% |
| Other tangible fixed assets | 26 | - | €10,676 | +€10,676 | |
| Current assets | 29/58 | - | €23,969 | +€23,969 | |
| Amounts receivable within one year | 40/41 | - | €19,001 | +€19,001 | |
| Trade receivables | 40 | - | €19,001 | +€19,001 | |
| Cash at bank and in hand | 54/58 | - | €4,967 | +€4,967 | |
| Total equity and liabilities | 10/49 | €487 | €34,912 | +€34,425 | +7069.3% |
| Equity | 10/15 | -€3,080 | -€22,581 | -€19,501 | -633.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | - | -€2,500 | |
| Issued capital | 100 | €2,500 | - | -€2,500 | |
| Contributions outside capital | 11 | - | €2,500 | +€2,500 | |
| Other | 1109/19 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€5,580 | -€25,081 | -€19,501 | -349.5% |
| Amounts payable | 17/49 | €3,567 | €57,493 | +€53,926 | +1511.8% |
| Amounts payable within one year | 42/48 | €3,567 | €57,493 | +€53,926 | +1511.8% |
| Trade debts | 44 | €2,022 | €20,351 | +€18,329 | +906.7% |
| Suppliers | 440/4 | €2,022 | €20,351 | +€18,329 | +906.7% |
| Taxes, remuneration and social security | 45 | €61 | €3,081 | +€3,020 | +4950.8% |
| Taxes | 450/3 | €61 | €3,081 | +€3,020 | +4950.8% |
| Other amounts payable | 47/48 | €1,484 | €34,061 | +€32,576 | +2194.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,528 | +€2,528 | |
| Other operating charges | 640/8 | - | €475 | +€475 | |
| Non-recurring operating charges | 66A | - | €34 | +€34 | |
| Gross operating margin | 9900 | - | -€16,152 | -€16,152 | |
| Operating profit (loss) | 9901 | - | -€19,189 | -€19,189 | |
| Financial charges | 65/66B | - | €312 | +€312 | |
| Recurring financial charges | 65 | - | €215 | +€215 | |
| Non-recurring financial charges | 66B | - | €97 | +€97 | |
| Profit (loss) for the period before taxes | 9903 | - | -€19,501 | -€19,501 | |
| Profit (loss) for the period | 9904 | - | -€19,501 | -€19,501 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€19,501 | -€19,501 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.