DECKERLAND: 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.
DECKERLAND
Largest movements
- Tangible fixed assets -€401,555
down €401,555 (-13.4%), from €3.0m to €2.6m
of which Land and buildings: -€411,217
- Receivables within one year +€334,950
up €334,950 (+662.9%), from €50,524 to €385,474
of which Other amounts receivable: +€374,000
- Receivables after one year +€176,000
new in 2025: €176,000
- Debts after one year -€226,523
down €226,523 (-16.7%), from €1.4m to €1.1m
- Reserves +€167,843
up €167,843 (+648.4%), from €25,884 to €193,727
of which Tax-exempt reserves: +€167,843
- Other debts +€69,414
up €69,414 (+6.4%), from €1.1m to €1.2m
- Provisions +€55,948
new in 2025: €55,948
- Gross operating margin +€284,231
up €284,231 (+202.9%), from €140,096 to €424,328
- Taxes +€12,829
up €12,829 (+203.4%), from €6,307 to €19,136
- Other operating charges +€11,613
up €11,613 (+104.9%), from €11,066 to €22,679
- Depreciation -€8,755
down €8,755 (-7.3%), from €120,058 to €111,303
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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,098,379 | €3,180,680 | +€82,301 | +2.7% |
| Fixed assets | 21/28 | €2,996,330 | €2,594,775 | -€401,555 | -13.4% |
| Tangible fixed assets | 22/27 | €2,996,330 | €2,594,775 | -€401,555 | -13.4% |
| Land and buildings | 22 | €2,826,066 | €2,414,849 | -€411,217 | -14.6% |
| Plant, machinery and equipment | 23 | €20,272 | €13,106 | -€7,166 | -35.4% |
| Furniture and vehicles | 24 | €56,112 | €76,049 | +€19,936 | +35.5% |
| Other tangible fixed assets | 26 | €93,879 | €90,771 | -€3,108 | -3.3% |
| Current assets | 29/58 | €102,049 | €585,906 | +€483,857 | +474.1% |
| Amounts receivable after more than one year | 29 | - | €176,000 | +€176,000 | |
| Other amounts receivable | 291 | - | €176,000 | +€176,000 | |
| Amounts receivable within one year | 40/41 | €50,524 | €385,474 | +€334,950 | +662.9% |
| Trade receivables | 40 | €50,524 | €11,474 | -€39,050 | -77.3% |
| Other amounts receivable | 41 | - | €374,000 | +€374,000 | |
| Cash at bank and in hand | 54/58 | €47,841 | €21,413 | -€26,427 | -55.2% |
| Deferred charges and accrued income | 490/1 | €3,684 | €3,018 | -€666 | -18.1% |
| Total equity and liabilities | 10/49 | €3,098,379 | €3,180,680 | +€82,301 | +2.7% |
| Equity | 10/15 | €299,440 | €496,207 | +€196,766 | +65.7% |
| Contributions | 10/11 | €144,978 | €144,978 | = | 0.0% |
| Reserves | 13 | €25,884 | €193,727 | +€167,843 | +648.4% |
| Tax-exempt reserves | 132 | - | €167,843 | +€167,843 | |
| Distributable reserves | 133 | €25,884 | €25,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,578 | €157,501 | +€28,924 | +22.5% |
| Provisions and deferred taxes | 16 | - | €55,948 | +€55,948 | |
| Deferred taxes | 168 | - | €55,948 | +€55,948 | |
| Amounts payable | 17/49 | €2,798,939 | €2,628,526 | -€170,412 | -6.1% |
| Amounts payable after more than one year | 17 | €1,355,642 | €1,129,119 | -€226,523 | -16.7% |
| Financial debts | 170/4 | €1,355,642 | €1,129,119 | -€226,523 | -16.7% |
| Amounts payable within one year | 42/48 | €1,428,130 | €1,498,355 | +€70,225 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €202,587 | €219,493 | +€16,907 | +8.3% |
| Financial debts | 43 | €19,409 | €0 | -€19,409 | -100.0% |
| Credit institutions | 430/8 | €19,409 | €0 | -€19,409 | -100.0% |
| Trade debts | 44 | €108,482 | €102,666 | -€5,816 | -5.4% |
| Suppliers | 440/4 | €108,482 | €102,666 | -€5,816 | -5.4% |
| Taxes, remuneration and social security | 45 | €7,107 | €16,235 | +€9,128 | +128.4% |
| Taxes | 450/3 | €7,107 | €16,235 | +€9,128 | +128.4% |
| Other amounts payable | 47/48 | €1,090,546 | €1,159,960 | +€69,414 | +6.4% |
| Accrued charges and deferred income | 492/3 | €15,167 | €1,052 | -€14,115 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,058 | €111,303 | -€8,755 | -7.3% |
| Other operating charges | 640/8 | €11,066 | €22,679 | +€11,613 | +104.9% |
| Gross operating margin | 9900 | €140,096 | €424,328 | +€284,231 | +202.9% |
| Operating profit (loss) | 9901 | €8,972 | €290,345 | +€281,373 | +3136.0% |
| Financial income | 75/76B | €3 | €33 | +€30 | +956.0% |
| Recurring financial income | 75 | €3 | €33 | +€30 | +956.0% |
| Financial charges | 65/66B | €20,975 | €18,527 | -€2,447 | -11.7% |
| Recurring financial charges | 65 | €20,975 | €18,527 | -€2,447 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,999 | €271,850 | +€283,849 | |
| Transfer to deferred taxes | 680 | - | €55,948 | +€55,948 | |
| Income taxes | 67/77 | €6,307 | €19,136 | +€12,829 | +203.4% |
| Profit (loss) for the period | 9904 | -€18,306 | €196,766 | +€215,072 | |
| Transfer to tax-exempt reserves | 689 | - | €167,843 | +€167,843 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,306 | €28,924 | +€47,230 |
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 5 October 2026 via checked.be.