KOSHER POULTRY: 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 POULTRY
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Receivables within one year -€201,334
down €201,334 (-24.5%), from €821,513 to €620,179
- Stocks and contracts -€189,000
down €189,000 (-45.5%), from €415,800 to €226,800
- Cash +€108,130
up €108,130 (+21.2%), from €510,872 to €619,002
mainly Other debts (+€441,702) and Receivables within one year (+€201,334)
- Other debts +€441,702
up €441,702 (+3,629%), from €12,172 to €453,874
- Reserves -€267,620
down €267,620 (-21.9%), from €1.2m to €952,216
of which Distributable reserves: -€267,620
- Contributions -€189,000
down €189,000 (-91.0%), from €207,600 to €18,600
- Trade debts -€33,776
down €33,776 (-86.7%), from €38,965 to €5,188
- Write-downs -€89,612
down €89,612 (-96.8%), from €92,612 to €3,000
- Taxes +€27,062
up €27,062 (+49.5%), from €54,624 to €81,686
- Gross operating margin +€7,714
up €7,714 (+2.9%), from €270,614 to €278,327
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 | €2,784,017 | €2,751,772 | -€32,245 | -1.2% |
| Fixed assets | 21/28 | €32,041 | €32,000 | -€41 | -0.1% |
| Tangible fixed assets | 22/27 | €41 | €0 | -€41 | -100% |
| Furniture and vehicles | 24 | €41 | €0 | -€41 | -100% |
| Financial fixed assets | 28 | €32,000 | €32,000 | = | 0.0% |
| Current assets | 29/58 | €2,751,977 | €2,719,772 | -€32,204 | -1.2% |
| Amounts receivable after more than one year | 29 | €1,003,791 | €1,003,791 | = | 0.0% |
| Other amounts receivable | 291 | €1,003,791 | €1,003,791 | = | 0.0% |
| Stocks and contracts in progress | 3 | €415,800 | €226,800 | -€189,000 | -45.5% |
| Stocks | 30/36 | €415,800 | €226,800 | -€189,000 | -45.5% |
| Amounts receivable within one year | 40/41 | €821,513 | €620,179 | -€201,334 | -24.5% |
| Trade receivables | 40 | €821,513 | €620,179 | -€201,334 | -24.5% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €510,872 | €619,002 | +€108,130 | +21.2% |
| Total equity and liabilities | 10/49 | €2,784,017 | €2,751,772 | -€32,245 | -1.2% |
| Equity | 10/15 | €2,697,630 | €2,241,010 | -€456,620 | -16.9% |
| Contributions | 10/11 | €207,600 | €18,600 | -€189,000 | -91.0% |
| Capital | 10 | €207,600 | - | -€207,600 | |
| Issued capital | 100 | €207,600 | - | -€207,600 | |
| Reserves | 13 | €1,219,836 | €952,216 | -€267,620 | -21.9% |
| Non-distributable reserves | 130/1 | €65,760 | €65,760 | = | 0.0% |
| Legal reserve | 130 | €65,760 | - | -€65,760 | |
| Reserves not available under the articles | 1311 | - | €65,760 | +€65,760 | |
| Distributable reserves | 133 | €1,154,076 | €886,456 | -€267,620 | -23.2% |
| Profit (loss) carried forward | 14 | €1,270,194 | €1,270,194 | = | 0.0% |
| Amounts payable | 17/49 | €86,388 | €510,762 | +€424,375 | +491% |
| Amounts payable within one year | 42/48 | €84,007 | €494,945 | +€410,938 | +489% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €38,965 | €5,188 | -€33,776 | -86.7% |
| Suppliers | 440/4 | €38,965 | €5,188 | -€33,776 | -86.7% |
| Taxes, remuneration and social security | 45 | €30,370 | €33,382 | +€3,012 | +9.9% |
| Taxes | 450/3 | €30,370 | €33,382 | +€3,012 | +9.9% |
| Other amounts payable | 47/48 | €12,172 | €453,874 | +€441,702 | +3,629% |
| Accrued charges and deferred income | 492/3 | €2,380 | €15,817 | +€13,437 | +565% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €41 | +€41 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €92,612 | €3,000 | -€89,612 | -96.8% |
| Other operating charges | 640/8 | €1,384 | €1,346 | -€38 | -2.7% |
| Gross operating margin | 9900 | €270,614 | €278,327 | +€7,714 | +2.9% |
| Operating profit (loss) | 9901 | €176,618 | €273,941 | +€97,323 | +55.1% |
| Financial income | 75/76B | €8,568 | €8,055 | -€513 | -6.0% |
| Recurring financial income | 75 | €3,903 | €8,055 | +€4,152 | +106% |
| Non-recurring financial income | 76B | €4,665 | - | -€4,665 | |
| Financial charges | 65/66B | €1,249 | €915 | -€334 | -26.8% |
| Recurring financial charges | 65 | €1,249 | €915 | -€334 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €183,937 | €281,081 | +€97,144 | +52.8% |
| Income taxes | 67/77 | €54,624 | €81,686 | +€27,062 | +49.5% |
| Profit (loss) for the period | 9904 | €129,313 | €199,395 | +€70,082 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €129,313 | €199,395 | +€70,082 | +54.2% |
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 24 October 2026 via checked.be.