The basement is a large room. It has a washing machine and dryer, along with a work bench ("Wet Painters"). In "The Slumber Party," the basement was shown as a root beer cellar. It might be possible that this was a different room since it was not considered a basement, but in "Barnacle Face," the basement was a dungeon like place where Mr. Krabs makes his soap out of Krabby Patties.
On the first floor is the living room; there are many valuable items, such as pictures, a vending machine, a doll-a-rama, and knick knacks. In "Wet Painters," SpongeBob and Patrick are told by Mr. Krabs that the paint they are using to paint his house is permanent, but it later turns out not to be. By the front door is a barrel TV. The kitchen and dining room are all in one room. In the dining room, there is a table, chair, and a window with a curtain. The second floor to the right side of the house contains Mr. Krabs' bedroom.
He sleeps in a hammock and has a bedside shelf. A bathroom is connected from the bedroom which includes a toilet and a sink with a mirror. Pearl's bedroom is located on the left side of the house and contains a bed and walls filled with Boys Who Cry posters, as she is a huge fan of the band.
There is another floor in the center of the house in "Barnacle Face." On this floor, there may be the master bathroom. The bathroom contains a toilet and a sink. There is a balcony on the top of the house.
Root beer cellar
Mr. Krabs has a root beer cellar underneath his house. So far, it has only appeared in "The Slumber Party." In the episode, Mr. Krabs asked Pearl and her friends not to touch it, although SpongeBob emptied all of his root beer. Then it flooded the house and ruined Mr. Krabs' house and his pile of old newspapers. Pearl and her friends thought SpongeBob was a monster after he absorbed all the root beer in the cellar. Mr. Krabs then had to give Pearl a nice party because the one in Mr. Krabs' house was ruined.
The anchor is about 22.5 inches high.
"The Hot Shot" is the only episode to show the house without Mr. Krabs.