DECKERS: what changed
Two financial 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.
DECKERS
Largest movements
- Tangible fixed assets -€53,025
down €53,025 (-9.6%), from €554,571 to €501,546
of which Land and buildings: -€52,976
- Cash +€17,762
up €17,762 (+28.5%), from €62,215 to €79,977
mainly Depreciation (+€53,026) and Receivables within one year (+€2,312)
- Profit (loss) carried forward -€37,271
down €37,271 (-59.2%), from €62,981 to €25,709
- Other operating charges -€35,487
down €35,487 (-73.2%), from €48,509 to €13,021
- Gross operating margin -€16,935
down €16,935 (-16.8%), from €101,026 to €84,091
- Financial income -€6,015
down €6,015 (-100.0%), from €6,015 to €0
- Depreciation -€1,687
down €1,687 (-3.1%), from €54,712 to €53,026
- Financial charges +€1,538
up €1,538 (+8.5%), from €18,000 to €19,538
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.
Derived cash bridge
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 | €621,918 | €583,745 | -€38,173 | -6.1% |
| Fixed assets | 21/28 | €556,211 | €502,581 | -€53,630 | -9.6% |
| Tangible fixed assets | 22/27 | €554,571 | €501,546 | -€53,025 | -9.6% |
| Land and buildings | 22 | €554,522 | €501,546 | -€52,976 | -9.6% |
| Plant, machinery and equipment | 23 | €49 | - | -€49 | |
| Financial fixed assets | 28 | €1,640 | €1,035 | -€605 | -36.9% |
| Current assets | 29/58 | €65,707 | €81,165 | +€15,458 | +23.5% |
| Amounts receivable within one year | 40/41 | €3,351 | €1,039 | -€2,312 | -69.0% |
| Trade receivables | 40 | €1,546 | €1,039 | -€507 | -32.8% |
| Other amounts receivable | 41 | €1,805 | - | -€1,805 | |
| Cash at bank and in hand | 54/58 | €62,215 | €79,977 | +€17,762 | +28.5% |
| Deferred charges and accrued income | 490/1 | €141 | €149 | +€7 | +5.3% |
| Total equity and liabilities | 10/49 | €621,918 | €583,745 | -€38,173 | -6.1% |
| Equity | 10/15 | €84,540 | €47,269 | -€37,271 | -44.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,159 | €9,159 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,008 | €4,008 | = | 0.0% |
| Distributable reserves | 133 | €5,151 | €5,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,981 | €25,709 | -€37,271 | -59.2% |
| Amounts payable | 17/49 | €537,378 | €536,477 | -€902 | -0.2% |
| Amounts payable within one year | 42/48 | €537,278 | €536,377 | -€902 | -0.2% |
| Trade debts | 44 | €17,426 | €17,061 | -€366 | -2.1% |
| Suppliers | 440/4 | €17,426 | €17,061 | -€366 | -2.1% |
| Taxes, remuneration and social security | 45 | €1,934 | €2,003 | +€69 | +3.6% |
| Remuneration and social security | 454/9 | €1,934 | €2,003 | +€69 | +3.6% |
| Other amounts payable | 47/48 | €517,918 | €517,313 | -€605 | -0.1% |
| Accrued charges and deferred income | 492/3 | €100 | €100 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €34,395 | €35,778 | +€1,383 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,712 | €53,026 | -€1,687 | -3.1% |
| Other operating charges | 640/8 | €48,509 | €13,021 | -€35,487 | -73.2% |
| Gross operating margin | 9900 | €101,026 | €84,091 | -€16,935 | -16.8% |
| Operating profit (loss) | 9901 | -€36,590 | -€17,734 | +€18,856 | +51.5% |
| Financial income | 75/76B | €6,015 | €0 | -€6,015 | -100.0% |
| Recurring financial income | 75 | €6,015 | €0 | -€6,015 | -100.0% |
| Financial charges | 65/66B | €18,000 | €19,538 | +€1,538 | +8.5% |
| Recurring financial charges | 65 | €18,000 | €19,538 | +€1,538 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€48,575 | -€37,271 | +€11,304 | +23.3% |
| Profit (loss) for the period | 9904 | -€48,575 | -€37,271 | +€11,304 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,575 | -€37,271 | +€11,304 | +23.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.