KP DECOR: what changed
Two fiscal 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.
KP DECOR
Largest movements
- Stocks and contracts +€80,013
up €80,013 (+13.5%), from €593,561 to €673,575
- Tangible fixed assets +€38,112
up €38,112 (+168.5%), from €22,622 to €60,735
of which Furniture and vehicles: +€38,889
- Receivables within one year -€17,700
down €17,700 (-3.8%), from €467,690 to €449,991
of which Trade receivables: -€17,700
- Deferred charges and accrued income +€17,500
new in 2025: €17,500
- Profit (loss) carried forward +€170,867
up €170,867 (+289.5%), from €59,016 to €229,883
- Advances received -€86,236
down €86,236 (-62.7%), from €137,589 to €51,352
- Tax, wage and social debts +€28,479
up €28,479 (+41.0%), from €69,546 to €98,025
of which Taxes: +€42,092
- Short-term financial debts -€26,539
down €26,539 (-31.4%), from €84,522 to €57,983
- Other debts +€25,902
up €25,902 (+7.3%), from €354,676 to €380,578
- Gross operating margin +€162,249
up €162,249 (+56.4%), from €287,583 to €449,832
- Taxes +€52,700
up €52,700 (+947.2%), from €5,564 to €58,263
- Other operating charges -€45,851
down €45,851 (-67.3%), from €68,164 to €22,313
- Financial income +€18,032
up €18,032 (+173.3%), from €10,403 to €28,435
of which Non-recurring financial income: +€21,000
- Depreciation +€12,465
up €12,465 (+134.5%), from €9,265 to €21,730
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,095,874 | €1,213,800 | +€117,926 | +10.8% |
| Fixed assets | 21/28 | €34,622 | €72,735 | +€38,112 | +110.1% |
| Tangible fixed assets | 22/27 | €22,622 | €60,735 | +€38,112 | +168.5% |
| Plant, machinery and equipment | 23 | €1,928 | €1,152 | -€776 | -40.3% |
| Furniture and vehicles | 24 | €20,694 | €59,583 | +€38,889 | +187.9% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €1,061,252 | €1,141,065 | +€79,814 | +7.5% |
| Stocks and contracts in progress | 3 | €593,561 | €673,575 | +€80,013 | +13.5% |
| Stocks | 30/36 | €593,561 | €673,575 | +€80,013 | +13.5% |
| Amounts receivable within one year | 40/41 | €467,690 | €449,991 | -€17,700 | -3.8% |
| Trade receivables | 40 | €460,190 | €442,491 | -€17,700 | -3.8% |
| Other amounts receivable | 41 | €7,500 | €7,500 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €17,500 | +€17,500 | |
| Total equity and liabilities | 10/49 | €1,095,874 | €1,213,800 | +€117,926 | +10.8% |
| Equity | 10/15 | €79,476 | €250,343 | +€170,867 | +215.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,016 | €229,883 | +€170,867 | +289.5% |
| Amounts payable | 17/49 | €1,016,398 | €963,457 | -€52,941 | -5.2% |
| Amounts payable after more than one year | 17 | €69,343 | €80,512 | +€11,169 | +16.1% |
| Financial debts | 170/4 | €69,343 | €80,512 | +€11,169 | +16.1% |
| Amounts payable within one year | 42/48 | €947,055 | €882,945 | -€64,110 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €16,727 | €32,833 | +€16,106 | +96.3% |
| Financial debts | 43 | €84,522 | €57,983 | -€26,539 | -31.4% |
| Credit institutions | 430/8 | €84,522 | €57,983 | -€26,539 | -31.4% |
| Trade debts | 44 | €283,995 | €262,173 | -€21,822 | -7.7% |
| Suppliers | 440/4 | €283,995 | €262,173 | -€21,822 | -7.7% |
| Advances received on contracts in progress | 46 | €137,589 | €51,352 | -€86,236 | -62.7% |
| Taxes, remuneration and social security | 45 | €69,546 | €98,025 | +€28,479 | +41.0% |
| Taxes | 450/3 | €32,535 | €74,627 | +€42,092 | +129.4% |
| Remuneration and social security | 454/9 | €37,011 | €23,398 | -€13,613 | -36.8% |
| Other amounts payable | 47/48 | €354,676 | €380,578 | +€25,902 | +7.3% |
| Remuneration, social security and pensions | 62 | €184,010 | €187,427 | +€3,417 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,265 | €21,730 | +€12,465 | +134.5% |
| Other operating charges | 640/8 | €68,164 | €22,313 | -€45,851 | -67.3% |
| Gross operating margin | 9900 | €287,583 | €449,832 | +€162,249 | +56.4% |
| Operating profit (loss) | 9901 | €26,144 | €218,362 | +€192,218 | +735.2% |
| Financial income | 75/76B | €10,403 | €28,435 | +€18,032 | +173.3% |
| Recurring financial income | 75 | €10,403 | €7,435 | -€2,968 | -28.5% |
| Non-recurring financial income | 76B | - | €21,000 | +€21,000 | |
| Financial charges | 65/66B | €16,493 | €17,666 | +€1,173 | +7.1% |
| Recurring financial charges | 65 | €16,493 | €17,666 | +€1,173 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €20,053 | €229,130 | +€209,077 | +1042.6% |
| Income taxes | 67/77 | €5,564 | €58,263 | +€52,700 | +947.2% |
| Profit (loss) for the period | 9904 | €14,490 | €170,867 | +€156,377 | +1079.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,490 | €170,867 | +€156,377 | +1079.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.