KOSHER OUTLET: 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.
KOSHER OUTLET
Largest movements
- Stocks and contracts +€77,855
up €77,855 (+156%), from €49,805 to €127,661
- Receivables within one year +€6,250
new in 2025: €6,250
of which Trade receivables: +€3,244
- Cash +€2,551
up €2,551 (+102%), from €2,493 to €5,043
mainly Trade debts (+€49,730) and Debts after one year (+€20,414)
- Trade debts +€49,730
up €49,730 (+626%), from €7,938 to €57,669
- Debts after one year +€20,414
up €20,414 (+26.4%), from €77,200 to €97,614
- Tax, wage and social debts +€8,483
up €8,483 (+535%), from €1,585 to €10,067
of which Remuneration and social security: +€10,067
- Profit (loss) carried forward +€5,945
up €5,945 (+11.9%), from -€50,115 to -€44,170
- Gross operating margin +€39,214
up €39,214 (+78.3%), from €50,060 to €89,274
- Staff costs +€24,281
up €24,281 (+46.4%), from €52,376 to €76,657
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 | €57,599 | €142,171 | +€84,571 | +147% |
| Fixed assets | 21/28 | €5,301 | €3,217 | -€2,085 | -39.3% |
| Intangible fixed assets | 21 | €4,186 | €2,927 | -€1,259 | -30.1% |
| Tangible fixed assets | 22/27 | €1,115 | €290 | -€825 | -74.0% |
| Plant, machinery and equipment | 23 | €1,115 | €290 | -€825 | -74.0% |
| Current assets | 29/58 | €52,298 | €138,954 | +€86,656 | +166% |
| Stocks and contracts in progress | 3 | €49,805 | €127,661 | +€77,855 | +156% |
| Stocks | 30/36 | €49,805 | €127,661 | +€77,855 | +156% |
| Amounts receivable within one year | 40/41 | - | €6,250 | +€6,250 | |
| Trade receivables | 40 | - | €3,244 | +€3,244 | |
| Other amounts receivable | 41 | - | €3,006 | +€3,006 | |
| Cash at bank and in hand | 54/58 | €2,493 | €5,043 | +€2,551 | +102% |
| Total equity and liabilities | 10/49 | €57,599 | €142,171 | +€84,571 | +147% |
| Equity | 10/15 | -€45,115 | -€39,170 | +€5,945 | +13.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,115 | -€44,170 | +€5,945 | +11.9% |
| Amounts payable | 17/49 | €102,714 | €181,341 | +€78,627 | +76.5% |
| Amounts payable after more than one year | 17 | €77,200 | €97,614 | +€20,414 | +26.4% |
| Other amounts payable | 178/9 | €77,200 | €97,614 | +€20,414 | +26.4% |
| Amounts payable within one year | 42/48 | €25,514 | €83,727 | +€58,213 | +228% |
| Trade debts | 44 | €7,938 | €57,669 | +€49,730 | +626% |
| Suppliers | 440/4 | €7,938 | €57,669 | +€49,730 | +626% |
| Taxes, remuneration and social security | 45 | €1,585 | €10,067 | +€8,483 | +535% |
| Taxes | 450/3 | €1,585 | - | -€1,585 | |
| Remuneration and social security | 454/9 | - | €10,067 | +€10,067 | |
| Other amounts payable | 47/48 | €15,991 | €15,991 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €52,376 | €76,657 | +€24,281 | +46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,061 | €2,085 | +€24 | +1.2% |
| Other operating charges | 640/8 | €586 | €1,019 | +€434 | +74.0% |
| Gross operating margin | 9900 | €50,060 | €89,274 | +€39,214 | +78.3% |
| Operating profit (loss) | 9901 | -€4,962 | €9,513 | +€14,475 | |
| Financial income | 75/76B | €398 | €257 | -€140 | -35.3% |
| Recurring financial income | 75 | €398 | €257 | -€140 | -35.3% |
| Financial charges | 65/66B | €2,958 | €3,825 | +€868 | +29.3% |
| Recurring financial charges | 65 | €2,958 | €3,825 | +€868 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,523 | €5,945 | +€13,467 | |
| Profit (loss) for the period | 9904 | -€7,523 | €5,945 | +€13,467 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,523 | €5,945 | +€13,467 |
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 15 October 2026 via checked.be.