K&F-decor: 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.
K&F-decor
Largest movements
- Cash +€18,575
up €18,575 (+1,666%), from €1,115 to €19,691
mainly Tax, wage and social debts (+€11,692) and Net result for the year (+€4,941)
- Receivables within one year -€594
down €594 (-16.9%), from €3,518 to €2,924
of which Other amounts receivable: -€2,095
- Tax, wage and social debts +€11,692
new in 2025: €11,692
of which Remuneration and social security: +€9,673
- Profit (loss) carried forward +€4,941
up €4,941 (+26.4%), from -€18,730 to -€13,789
- Trade debts +€1,336
up €1,336 (+107%), from €1,249 to €2,586
- Gross operating margin -€17,374
down €17,374 (-75.9%), from €22,887 to €5,513
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 | €4,717 | €22,698 | +€17,982 | +381% |
| Fixed assets | 21/28 | €83 | €83 | = | 0.0% |
| Tangible fixed assets | 22/27 | €28 | €28 | = | 0.0% |
| Plant, machinery and equipment | 23 | €28 | €28 | = | 0.0% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €4,633 | €22,615 | +€17,982 | +388% |
| Amounts receivable within one year | 40/41 | €3,518 | €2,924 | -€594 | -16.9% |
| Trade receivables | 40 | €1,423 | €2,924 | +€1,501 | +106% |
| Other amounts receivable | 41 | €2,095 | - | -€2,095 | |
| Cash at bank and in hand | 54/58 | €1,115 | €19,691 | +€18,575 | +1,666% |
| Total equity and liabilities | 10/49 | €4,717 | €22,698 | +€17,982 | +381% |
| Equity | 10/15 | -€10,296 | -€5,355 | +€4,941 | +48.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,434 | €3,434 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,434 | €3,434 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,434 | €3,434 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,730 | -€13,789 | +€4,941 | +26.4% |
| Amounts payable | 17/49 | €15,012 | €28,053 | +€13,040 | +86.9% |
| Amounts payable within one year | 42/48 | €15,012 | €28,041 | +€13,029 | +86.8% |
| Trade debts | 44 | €1,249 | €2,586 | +€1,336 | +107% |
| Suppliers | 440/4 | €1,249 | €2,586 | +€1,336 | +107% |
| Taxes, remuneration and social security | 45 | - | €11,692 | +€11,692 | |
| Taxes | 450/3 | - | €2,019 | +€2,019 | |
| Remuneration and social security | 454/9 | - | €9,673 | +€9,673 | |
| Other amounts payable | 47/48 | €13,763 | €13,763 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142 | - | -€142 | |
| Other operating charges | 640/8 | €184 | €283 | +€99 | +53.8% |
| Gross operating margin | 9900 | €22,887 | €5,513 | -€17,374 | -75.9% |
| Operating profit (loss) | 9901 | €22,561 | €5,230 | -€17,331 | -76.8% |
| Financial charges | 65/66B | €270 | €288 | +€18 | +6.8% |
| Recurring financial charges | 65 | €270 | €288 | +€18 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €22,291 | €4,941 | -€17,349 | -77.8% |
| Profit (loss) for the period | 9904 | €22,291 | €4,941 | -€17,349 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,291 | €4,941 | -€17,349 | -77.8% |
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 1 November 2026 via checked.be.