Kosher4u Group: 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.
Kosher4u Group
Largest movements
- Receivables within one year +€592,886
up €592,886 (+321%), from €184,946 to €777,832
of which Trade receivables: +€598,316
- Tangible fixed assets +€451,242
up €451,242 (+6,396%), from €7,055 to €458,297
of which Land and buildings: +€451,805
- Stocks and contracts +€338,672
up €338,672 (+56.4%), from €600,574 to €939,246
- Deferred charges and accrued income +€176,969
new in 2024: €176,969
- Cash +€132,297
up €132,297 (+379%), from €34,938 to €167,235
mainly Other debts (+€541,004) and Debts after one year (+€411,885)
- Other debts +€541,004
up €541,004 (+291%), from €185,682 to €726,686
- Debts after one year +€411,885
up €411,885 (+635%), from €64,908 to €476,793
- Advances received +€308,512
new in 2024: €308,512
- Trade debts +€240,279
up €240,279 (+58.1%), from €413,538 to €653,817
- Tax, wage and social debts +€131,476
up €131,476 (+128%), from €102,533 to €234,009
of which Remuneration and social security: +€97,896
- Gross operating margin +€358,040
up €358,040 (+204%), from €175,912 to €533,952
- Staff costs +€296,298
up €296,298 (+491%), from €60,296 to €356,594
- Financial charges +€53,075
up €53,075 (+234%), from €22,713 to €75,788
- Depreciation +€25,762
up €25,762 (+337%), from €7,648 to €33,411
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €913,984 | €2,633,754 | +€1.7m | +188% |
| Fixed assets | 21/28 | €93,526 | €572,472 | +€478,946 | +512% |
| Intangible fixed assets | 21 | €85,771 | €113,474 | +€27,703 | +32.3% |
| Tangible fixed assets | 22/27 | €7,055 | €458,297 | +€451,242 | +6,396% |
| Land and buildings | 22 | - | €451,805 | +€451,805 | |
| Plant, machinery and equipment | 23 | €6,927 | €6,492 | -€436 | -6.3% |
| Furniture and vehicles | 24 | €127 | - | -€127 | |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €820,458 | €2,061,283 | +€1.2m | +151% |
| Stocks and contracts in progress | 3 | €600,574 | €939,246 | +€338,672 | +56.4% |
| Stocks | 30/36 | €600,574 | €939,246 | +€338,672 | +56.4% |
| Amounts receivable within one year | 40/41 | €184,946 | €777,832 | +€592,886 | +321% |
| Trade receivables | 40 | €179,517 | €777,832 | +€598,316 | +333% |
| Other amounts receivable | 41 | €5,429 | - | -€5,429 | |
| Cash at bank and in hand | 54/58 | €34,938 | €167,235 | +€132,297 | +379% |
| Deferred charges and accrued income | 490/1 | - | €176,969 | +€176,969 | |
| Total equity and liabilities | 10/49 | €913,984 | €2,633,754 | +€1.7m | +188% |
| Equity | 10/15 | €128,548 | €166,818 | +€38,270 | +29.8% |
| Contributions | 10/11 | €12,910 | €12,910 | = | 0.0% |
| Contributions outside capital | 11 | €12,910 | €12,910 | = | 0.0% |
| Other | 1109/19 | €12,910 | €12,910 | = | 0.0% |
| Reserves | 13 | €62,075 | €100,346 | +€38,270 | +61.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,215 | €98,486 | +€38,270 | +63.6% |
| Profit (loss) carried forward | 14 | €53,563 | €53,563 | = | 0.0% |
| Amounts payable | 17/49 | €785,436 | €2,466,936 | +€1.7m | +214% |
| Amounts payable after more than one year | 17 | €64,908 | €476,793 | +€411,885 | +635% |
| Financial debts | 170/4 | €64,908 | €476,793 | +€411,885 | +635% |
| Amounts payable within one year | 42/48 | €720,528 | €1,965,825 | +€1.2m | +173% |
| Current portion of amounts payable after more than one year | 42 | €18,774 | €42,800 | +€24,026 | +128% |
| Trade debts | 44 | €413,538 | €653,817 | +€240,279 | +58.1% |
| Suppliers | 440/4 | €413,538 | €653,817 | +€240,279 | +58.1% |
| Advances received on contracts in progress | 46 | - | €308,512 | +€308,512 | |
| Taxes, remuneration and social security | 45 | €102,533 | €234,009 | +€131,476 | +128% |
| Taxes | 450/3 | €52,544 | €86,123 | +€33,580 | +63.9% |
| Remuneration and social security | 454/9 | €49,990 | €147,886 | +€97,896 | +196% |
| Other amounts payable | 47/48 | €185,682 | €726,686 | +€541,004 | +291% |
| Accrued charges and deferred income | 492/3 | - | €24,318 | +€24,318 | |
| Remuneration, social security and pensions | 62 | €60,296 | €356,594 | +€296,298 | +491% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,648 | €33,411 | +€25,762 | +337% |
| Other operating charges | 640/8 | €50 | €451 | +€401 | +802% |
| Gross operating margin | 9900 | €175,912 | €533,952 | +€358,040 | +204% |
| Operating profit (loss) | 9901 | €107,917 | €143,496 | +€35,579 | +33.0% |
| Financial income | 75/76B | €101 | €458 | +€357 | +352% |
| Recurring financial income | 75 | €101 | €458 | +€357 | +352% |
| Financial charges | 65/66B | €22,713 | €75,788 | +€53,075 | +234% |
| Recurring financial charges | 65 | €22,713 | €75,788 | +€53,075 | +234% |
| Profit (loss) for the period before taxes | 9903 | €85,306 | €68,167 | -€17,139 | -20.1% |
| Income taxes | 67/77 | €25,091 | €29,896 | +€4,806 | +19.2% |
| Profit (loss) for the period | 9904 | €60,215 | €38,270 | -€21,945 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,215 | €38,270 | -€21,945 | -36.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.