Kern Interieur: what changed
Kern Interieur
Largest movements
- Cash +€120,202
up €120,202 (+530%), from €22,671 to €142,872
mainly Net result for the year (+€77,985) and Current investments (+€55,000)
- Current investments -€55,000
down €55,000 (-65.5%), from €84,000 to €29,000
- Receivables within one year +€8,352
up €8,352 (+191%), from €4,369 to €12,722
of which Trade receivables: +€8,109
- Tangible fixed assets -€8,038
down €8,038 (-27.5%), from €29,232 to €21,194
of which Leasing and similar rights: -€6,532
- Reserves +€77,152
up €77,152 (+108%), from €71,471 to €148,623
- Tax, wage and social debts -€7,054
down €7,054 (-23.9%), from €29,572 to €22,517
of which Taxes: -€6,887
- Debts after one year -€5,861
down €5,861 (-33.3%), from €17,589 to €11,729
- Gross operating margin -€7,478
down €7,478 (-6.6%), from €113,075 to €105,596
- Taxes -€7,015
down €7,015 (-26.2%), from €26,810 to €19,795
- Depreciation -€3,839
down €3,839 (-32.3%), from €11,877 to €8,038
- Financial income +€2,307
up €2,307 (+326%), from €708 to €3,014
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 | €141,886 | €209,467 | +€67,581 | +47.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €29,832 | €21,794 | -€8,038 | -26.9% |
| Tangible fixed assets | 22/27 | €29,232 | €21,194 | -€8,038 | -27.5% |
| Plant, machinery and equipment | 23 | €4,439 | €3,287 | -€1,152 | -26.0% |
| Furniture and vehicles | 24 | €592 | €238 | -€354 | -59.8% |
| Leasing and similar rights | 25 | €24,201 | €17,669 | -€6,532 | -27.0% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €112,054 | €187,673 | +€75,619 | +67.5% |
| Stocks and contracts in progress | 3 | €385 | €2,375 | +€1,990 | +517% |
| Contracts in progress | 37 | €385 | €2,375 | +€1,990 | +517% |
| Amounts receivable within one year | 40/41 | €4,369 | €12,722 | +€8,352 | +191% |
| Trade receivables | 40 | €2,712 | €10,821 | +€8,109 | +299% |
| Other amounts receivable | 41 | €1,658 | €1,901 | +€243 | +14.7% |
| Current investments | 50/53 | €84,000 | €29,000 | -€55,000 | -65.5% |
| Cash at bank and in hand | 54/58 | €22,671 | €142,872 | +€120,202 | +530% |
| Deferred charges and accrued income | 490/1 | €629 | €704 | +€75 | +12.0% |
| Total equity and liabilities | 10/49 | €141,886 | €209,467 | +€67,581 | +47.6% |
| Equity | 10/15 | €73,471 | €150,623 | +€77,152 | +105% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €71,471 | €148,623 | +€77,152 | +108% |
| Distributable reserves | 133 | €71,471 | €148,623 | +€77,152 | +108% |
| Amounts payable | 17/49 | €68,414 | €58,843 | -€9,571 | -14.0% |
| Amounts payable after more than one year | 17 | €17,589 | €11,729 | -€5,861 | -33.3% |
| Financial debts | 170/4 | €17,589 | €11,729 | -€5,861 | -33.3% |
| Amounts payable within one year | 42/48 | €50,825 | €47,115 | -€3,711 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €5,583 | €5,861 | +€278 | +5.0% |
| Financial debts | 43 | €13,000 | €13,000 | = | 0.0% |
| Other loans | 439 | €13,000 | €13,000 | = | 0.0% |
| Trade debts | 44 | €1,658 | €3,345 | +€1,687 | +102% |
| Suppliers | 440/4 | €1,658 | €3,345 | +€1,687 | +102% |
| Taxes, remuneration and social security | 45 | €29,572 | €22,517 | -€7,054 | -23.9% |
| Taxes | 450/3 | €27,404 | €20,517 | -€6,887 | -25.1% |
| Remuneration and social security | 454/9 | €2,168 | €2,000 | -€168 | -7.7% |
| Other amounts payable | 47/48 | €1,013 | €2,392 | +€1,379 | +136% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,877 | €8,038 | -€3,839 | -32.3% |
| Other operating charges | 640/8 | €862 | €1,735 | +€873 | +101% |
| Gross operating margin | 9900 | €113,075 | €105,596 | -€7,478 | -6.6% |
| Operating profit (loss) | 9901 | €100,336 | €95,823 | -€4,513 | -4.5% |
| Financial income | 75/76B | €708 | €3,014 | +€2,307 | +326% |
| Recurring financial income | 75 | €708 | €3,014 | +€2,307 | +326% |
| Financial charges | 65/66B | €1,930 | €1,058 | -€872 | -45.2% |
| Recurring financial charges | 65 | €1,930 | €1,058 | -€872 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €99,114 | €97,780 | -€1,334 | -1.3% |
| Income taxes | 67/77 | €26,810 | €19,795 | -€7,015 | -26.2% |
| Profit (loss) for the period | 9904 | €72,304 | €77,985 | +€5,681 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,304 | €77,985 | +€5,681 | +7.9% |
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 4 November 2026 via checked.be.