KOSHI: what changed
What changed
KOSHI
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€32,790
2024 · €4,471+€28,320
Equity
€96,600
2024 · €63,810+€32,790
Cash
€73,059
2024 · €71,426+€1,633
Balance sheet total
€192,539
2024 · €147,853+€44,687
Largest movements
Assets
- Financial fixed assets +€50,000
up €50,000 (+1,127%), from €4,436 to €54,436
- Tangible fixed assets -€18,393
down €18,393 (-40.9%), from €45,017 to €26,623
of which Furniture and vehicles: -€18,089
- Receivables within one year +€12,220
up €12,220 (+49.5%), from €24,700 to €36,921
Equity and liabilities
- Profit (loss) carried forward +€32,790
new in 2025: €32,790
- Debts after one year -€23,130
down €23,130 (-48.9%), from €47,315 to €24,185
- Trade debts +€18,585
up €18,585 (+301%), from €6,179 to €24,764
- Current portion of long-term debt +€8,549
up €8,549 (+174%), from €4,909 to €13,458
- Tax, wage and social debts +€7,894
up €7,894 (+30.8%), from €25,638 to €33,532
of which Taxes: +€12,452
Income statement
- Gross operating margin +€67,782
up €67,782 (+218%), from €31,088 to €98,871
- Taxes +€15,682
up €15,682 (+877%), from €1,788 to €17,470
- Staff costs +€14,729
up €14,729 (+159%), from €9,285 to €24,014
- Depreciation +€8,129
up €8,129 (+69.3%), from €11,739 to €19,868
- Financial charges +€1,933
up €1,933 (+81.6%), from €2,370 to €4,303
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,471
Gross operating margin
+€67,782
Staff costs
-€14,729
Depreciation
-€8,129
Other operating charges
+€1,058
Financial income
-€47
Financial charges
-€1,933
Taxes
-€15,682
Result 2025
€32,790
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€67,188
Investment
-€50,974
Financing
-€14,581
Cash 2024
€71,426
From operations (derived)
+€67,188
Net result for the year
+€32,790
Depreciation
+€19,868
Receivables within one year
-€12,220
Deferred charges and accrued income
+€273
Trade debts
+€18,585
Tax, wage and social debts
+€7,894
Accrued charges and deferred income
-€1
Investment (derived)
-€50,974
Investment in fixed assets (net)
-€50,974
Financing
-€14,581
Debts after one year
-€23,130
Current portion of long-term debt
+€8,549
Cash 2025
€73,059
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,853 | €192,539 | +€44,687 | +30.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €51,453 | €82,559 | +€31,107 | +60.5% |
| Intangible fixed assets | 21 | €2,000 | €1,500 | -€500 | -25.0% |
| Tangible fixed assets | 22/27 | €45,017 | €26,623 | -€18,393 | -40.9% |
| Plant, machinery and equipment | 23 | €618 | €314 | -€304 | -49.2% |
| Furniture and vehicles | 24 | €44,399 | €26,309 | -€18,089 | -40.7% |
| Financial fixed assets | 28 | €4,436 | €54,436 | +€50,000 | +1,127% |
| Current assets | 29/58 | €96,400 | €109,980 | +€13,580 | +14.1% |
| Amounts receivable within one year | 40/41 | €24,700 | €36,921 | +€12,220 | +49.5% |
| Other amounts receivable | 41 | €24,700 | €36,921 | +€12,220 | +49.5% |
| Cash at bank and in hand | 54/58 | €71,426 | €73,059 | +€1,633 | +2.3% |
| Deferred charges and accrued income | 490/1 | €273 | - | -€273 | |
| Total equity and liabilities | 10/49 | €147,853 | €192,539 | +€44,687 | +30.2% |
| Equity | 10/15 | €63,810 | €96,600 | +€32,790 | +51.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,610 | €57,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €57,110 | €57,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €32,790 | +€32,790 | |
| Amounts payable | 17/49 | €84,043 | €95,939 | +€11,896 | +14.2% |
| Amounts payable after more than one year | 17 | €47,315 | €24,185 | -€23,130 | -48.9% |
| Financial debts | 170/4 | €47,315 | €24,185 | -€23,130 | -48.9% |
| Amounts payable within one year | 42/48 | €36,726 | €71,754 | +€35,028 | +95.4% |
| Current portion of amounts payable after more than one year | 42 | €4,909 | €13,458 | +€8,549 | +174% |
| Trade debts | 44 | €6,179 | €24,764 | +€18,585 | +301% |
| Suppliers | 440/4 | €6,179 | €24,764 | +€18,585 | +301% |
| Taxes, remuneration and social security | 45 | €25,638 | €33,532 | +€7,894 | +30.8% |
| Taxes | 450/3 | €13,335 | €25,787 | +€12,452 | +93.4% |
| Remuneration and social security | 454/9 | €12,303 | €7,745 | -€4,558 | -37.0% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Remuneration, social security and pensions | 62 | €9,285 | €24,014 | +€14,729 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,739 | €19,868 | +€8,129 | +69.3% |
| Other operating charges | 640/8 | €1,491 | €433 | -€1,058 | -71.0% |
| Gross operating margin | 9900 | €31,088 | €98,871 | +€67,782 | +218% |
| Operating profit (loss) | 9901 | €8,573 | €54,556 | +€45,982 | +536% |
| Financial income | 75/76B | €56 | €9 | -€47 | -84.6% |
| Recurring financial income | 75 | €56 | €9 | -€47 | -84.6% |
| Financial charges | 65/66B | €2,370 | €4,303 | +€1,933 | +81.6% |
| Recurring financial charges | 65 | €2,370 | €4,303 | +€1,933 | +81.6% |
| Profit (loss) for the period before taxes | 9903 | €6,259 | €50,261 | +€44,002 | +703% |
| Income taxes | 67/77 | €1,788 | €17,470 | +€15,682 | +877% |
| Profit (loss) for the period | 9904 | €4,471 | €32,790 | +€28,320 | +633% |
| Profit (loss) for the period to be appropriated | 9905 | €4,471 | €32,790 | +€28,320 | +633% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.