K & M INTERIEURS: what changed
K & M INTERIEURS
Largest movements
- Receivables within one year -€23,839
down €23,839 (-29.6%), from €80,541 to €56,702
of which Trade receivables: -€25,733
- Tangible fixed assets -€14,982
down €14,982 (-49.1%), from €30,508 to €15,526
of which Plant, machinery and equipment: -€12,579
- Stocks and contracts -€11,502
down €11,502 (-79.3%), from €14,509 to €3,007
- Deferred charges and accrued income +€4,850
new in 2025: €4,850
- Cash -€3,858
down €3,858 (-31.6%), from €12,191 to €8,333
mainly Short-term financial debts (-€30,638) and Tax, wage and social debts (-€10,724)
- Short-term financial debts -€30,638
no longer reported in 2025 (was €30,638)
- Tax, wage and social debts -€10,724
down €10,724 (-36.3%), from €29,504 to €18,780
of which Taxes: -€5,900
- Other debts -€9,604
down €9,604 (-61.3%), from €15,677 to €6,073
- Debts after one year -€8,384
down €8,384 (-32.6%), from €25,749 to €17,365
- Trade debts +€5,502
up €5,502 (+15.5%), from €35,442 to €40,944
- Gross operating margin -€123,567
down €123,567 (-41.6%), from €297,023 to €173,456
- Staff costs -€57,409
down €57,409 (-27.9%), from €205,674 to €148,265
- Other operating charges -€12,350
down €12,350 (-94.6%), from €13,061 to €711
- Taxes -€6,347
down €6,347 (-76.3%), from €8,317 to €1,970
- Financial charges -€5,761
down €5,761 (-55.6%), from €10,362 to €4,601
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,750 | €179,419 | -€49,331 | -21.6% |
| Fixed assets | 21/28 | €30,508 | €15,526 | -€14,982 | -49.1% |
| Tangible fixed assets | 22/27 | €30,508 | €15,526 | -€14,982 | -49.1% |
| Plant, machinery and equipment | 23 | €23,253 | €10,674 | -€12,579 | -54.1% |
| Furniture and vehicles | 24 | €7,255 | €4,852 | -€2,403 | -33.1% |
| Current assets | 29/58 | €198,242 | €163,893 | -€34,349 | -17.3% |
| Amounts receivable after more than one year | 29 | €91,000 | €91,000 | = | 0.0% |
| Other amounts receivable | 291 | €91,000 | €91,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €14,509 | €3,007 | -€11,502 | -79.3% |
| Stocks | 30/36 | €14,509 | €3,007 | -€11,502 | -79.3% |
| Amounts receivable within one year | 40/41 | €80,541 | €56,702 | -€23,839 | -29.6% |
| Trade receivables | 40 | €78,705 | €52,973 | -€25,733 | -32.7% |
| Other amounts receivable | 41 | €1,836 | €3,730 | +€1,893 | +103% |
| Cash at bank and in hand | 54/58 | €12,191 | €8,333 | -€3,858 | -31.6% |
| Deferred charges and accrued income | 490/1 | - | €4,850 | +€4,850 | |
| Total equity and liabilities | 10/49 | €228,750 | €179,419 | -€49,331 | -21.6% |
| Equity | 10/15 | €83,549 | €87,874 | +€4,325 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,781 | €48,106 | +€4,325 | +9.9% |
| 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 | €41,921 | €46,246 | +€4,325 | +10.3% |
| Profit (loss) carried forward | 14 | €21,168 | €21,168 | = | 0.0% |
| Amounts payable | 17/49 | €145,202 | €91,546 | -€53,656 | -37.0% |
| Amounts payable after more than one year | 17 | €25,749 | €17,365 | -€8,384 | -32.6% |
| Financial debts | 170/4 | €25,749 | €17,365 | -€8,384 | -32.6% |
| Amounts payable within one year | 42/48 | €119,453 | €74,181 | -€45,272 | -37.9% |
| Current portion of amounts payable after more than one year | 42 | €8,191 | €8,384 | +€193 | +2.4% |
| Financial debts | 43 | €30,638 | - | -€30,638 | |
| Credit institutions | 430/8 | €30,638 | - | -€30,638 | |
| Trade debts | 44 | €35,442 | €40,944 | +€5,502 | +15.5% |
| Suppliers | 440/4 | €35,442 | €40,944 | +€5,502 | +15.5% |
| Taxes, remuneration and social security | 45 | €29,504 | €18,780 | -€10,724 | -36.3% |
| Taxes | 450/3 | €11,909 | €6,010 | -€5,900 | -49.5% |
| Remuneration and social security | 454/9 | €17,595 | €12,771 | -€4,824 | -27.4% |
| Other amounts payable | 47/48 | €15,677 | €6,073 | -€9,604 | -61.3% |
| Remuneration, social security and pensions | 62 | €205,674 | €148,265 | -€57,409 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,009 | €14,982 | -€5,027 | -25.1% |
| Other operating charges | 640/8 | €13,061 | €711 | -€12,350 | -94.6% |
| Gross operating margin | 9900 | €297,023 | €173,456 | -€123,567 | -41.6% |
| Operating profit (loss) | 9901 | €58,280 | €9,498 | -€48,782 | -83.7% |
| Financial income | 75/76B | €2,320 | €1,397 | -€923 | -39.8% |
| Recurring financial income | 75 | €2,320 | €1,397 | -€923 | -39.8% |
| Financial charges | 65/66B | €10,362 | €4,601 | -€5,761 | -55.6% |
| Recurring financial charges | 65 | €10,362 | €4,601 | -€5,761 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €50,238 | €6,295 | -€43,943 | -87.5% |
| Income taxes | 67/77 | €8,317 | €1,970 | -€6,347 | -76.3% |
| Profit (loss) for the period | 9904 | €41,921 | €4,325 | -€37,596 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,921 | €4,325 | -€37,596 | -89.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.