C.DECKERS: 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.
C.DECKERS
Largest movements
- Receivables after one year +€100,000
new in 2024: €100,000
- Cash -€96,180
down €96,180 (-70.1%), from €137,247 to €41,067
mainly Receivables after one year (-€100,000) and Receivables within one year (-€19,692)
- Receivables within one year +€19,692
up €19,692 (+23.4%), from €84,129 to €103,822
of which Trade receivables: +€15,947
- Tangible fixed assets -€7,088
down €7,088 (-67.6%), from €10,487 to €3,399
of which Furniture and vehicles: -€8,165
- Trade debts +€11,510
up €11,510 (+270.6%), from €4,254 to €15,764
- Tax, wage and social debts +€2,826
up €2,826 (+44.7%), from €6,316 to €9,142
- Gross operating margin -€26,740
down €26,740 (-72.3%), from €37,009 to €10,270
- Depreciation -€4,312
down €4,312 (-75.2%), from €5,732 to €1,420
- Taxes -€3,710
down €3,710 (-46.7%), from €7,943 to €4,232
- Other operating charges +€3,049
up €3,049 (+141.7%), from €2,152 to €5,201
- Financial income +€635
up €635 (+76.1%), from €835 to €1,470
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,643 | €254,968 | +€17,324 | +7.3% |
| Fixed assets | 21/28 | €13,404 | €5,666 | -€7,738 | -57.7% |
| Intangible fixed assets | 21 | €2,917 | €2,267 | -€650 | -22.3% |
| Tangible fixed assets | 22/27 | €10,487 | €3,399 | -€7,088 | -67.6% |
| Plant, machinery and equipment | 23 | €624 | €1,700 | +€1,076 | +172.5% |
| Furniture and vehicles | 24 | €9,863 | €1,698 | -€8,165 | -82.8% |
| Current assets | 29/58 | €224,239 | €249,302 | +€25,063 | +11.2% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €84,129 | €103,822 | +€19,692 | +23.4% |
| Trade receivables | 40 | €78,027 | €93,973 | +€15,947 | +20.4% |
| Other amounts receivable | 41 | €6,103 | €9,849 | +€3,746 | +61.4% |
| Cash at bank and in hand | 54/58 | €137,247 | €41,067 | -€96,180 | -70.1% |
| Deferred charges and accrued income | 490/1 | €2,863 | €4,413 | +€1,550 | +54.2% |
| Total equity and liabilities | 10/49 | €237,643 | €254,968 | +€17,324 | +7.3% |
| Equity | 10/15 | €220,422 | €220,350 | -€73 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €110,753 | €110,753 | = | 0.0% |
| Distributable reserves | 133 | €110,753 | €110,753 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,670 | €89,597 | -€73 | -0.1% |
| Amounts payable | 17/49 | €17,221 | €34,618 | +€17,397 | +101.0% |
| Amounts payable within one year | 42/48 | €13,221 | €29,518 | +€16,297 | +123.3% |
| Trade debts | 44 | €4,254 | €15,764 | +€11,510 | +270.6% |
| Suppliers | 440/4 | €4,254 | €15,764 | +€11,510 | +270.6% |
| Taxes, remuneration and social security | 45 | €6,316 | €9,142 | +€2,826 | +44.7% |
| Taxes | 450/3 | €6,316 | €9,142 | +€2,826 | +44.7% |
| Other amounts payable | 47/48 | €2,651 | €4,612 | +€1,961 | +74.0% |
| Accrued charges and deferred income | 492/3 | €4,000 | €5,100 | +€1,100 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,732 | €1,420 | -€4,312 | -75.2% |
| Other operating charges | 640/8 | €2,152 | €5,201 | +€3,049 | +141.7% |
| Non-recurring operating charges | 66A | - | €713 | +€713 | |
| Gross operating margin | 9900 | €37,009 | €10,270 | -€26,740 | -72.3% |
| Operating profit (loss) | 9901 | €29,126 | €2,936 | -€26,190 | -89.9% |
| Financial income | 75/76B | €835 | €1,470 | +€635 | +76.1% |
| Recurring financial income | 75 | €835 | €1,470 | +€635 | +76.1% |
| Financial charges | 65/66B | €222 | €246 | +€24 | +10.9% |
| Recurring financial charges | 65 | €222 | €246 | +€24 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €29,739 | €4,160 | -€25,579 | -86.0% |
| Income taxes | 67/77 | €7,943 | €4,232 | -€3,710 | -46.7% |
| Profit (loss) for the period | 9904 | €21,796 | -€73 | -€21,869 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,796 | -€73 | -€21,869 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.