Deckers Belgium: 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 Belgium
Largest movements
- Stocks and contracts +€26,039
up €26,039 (+23.9%), from €109,076 to €135,115
- Accrued charges and deferred income +€105,214
new in 2026: €105,214
- Trade debts -€99,213
down €99,213 (-67.9%), from €146,023 to €46,810
- Profit (loss) carried forward +€24,283
up €24,283 (+58.8%), from €41,323 to €65,607
- Tax, wage and social debts +€7,852
up €7,852 (+11.5%), from €68,353 to €76,205
- Gross operating margin +€79,347
up €79,347 (+26.6%), from €297,934 to €377,281
- Write-downs +€38,310
up €38,310 (+86.0%), from -€44,530 to -€6,219
- Staff costs +€38,016
up €38,016 (+12.7%), from €298,457 to €336,473
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €638,361 | €676,498 | +€38,137 | +6.0% |
| Fixed assets | 21/28 | €80,000 | €80,000 | = | 0.0% |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €558,361 | €596,498 | +€38,137 | +6.8% |
| Stocks and contracts in progress | 3 | €109,076 | €135,115 | +€26,039 | +23.9% |
| Stocks | 30/36 | €109,076 | €135,115 | +€26,039 | +23.9% |
| Amounts receivable within one year | 40/41 | €366,609 | €372,558 | +€5,949 | +1.6% |
| Other amounts receivable | 41 | €366,609 | €372,558 | +€5,949 | +1.6% |
| Cash at bank and in hand | 54/58 | €82,677 | €88,825 | +€6,149 | +7.4% |
| Total equity and liabilities | 10/49 | €638,361 | €676,498 | +€38,137 | +6.0% |
| Equity | 10/15 | €423,985 | €448,269 | +€24,283 | +5.7% |
| Contributions | 10/11 | €176,566 | €176,566 | = | 0.0% |
| Reserves | 13 | €206,096 | €206,096 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,265 | €4,265 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,265 | €4,265 | = | 0.0% |
| Distributable reserves | 133 | €201,831 | €201,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,323 | €65,607 | +€24,283 | +58.8% |
| Amounts payable | 17/49 | €214,376 | €228,229 | +€13,853 | +6.5% |
| Amounts payable within one year | 42/48 | €214,376 | €123,015 | -€91,361 | -42.6% |
| Trade debts | 44 | €146,023 | €46,810 | -€99,213 | -67.9% |
| Suppliers | 440/4 | €146,023 | €46,810 | -€99,213 | -67.9% |
| Taxes, remuneration and social security | 45 | €68,353 | €76,205 | +€7,852 | +11.5% |
| Remuneration and social security | 454/9 | €68,353 | €76,205 | +€7,852 | +11.5% |
| Accrued charges and deferred income | 492/3 | - | €105,214 | +€105,214 | |
| Remuneration, social security and pensions | 62 | €298,457 | €336,473 | +€38,016 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€44,530 | -€6,219 | +€38,310 | +86.0% |
| Gross operating margin | 9900 | €297,934 | €377,281 | +€79,347 | +26.6% |
| Operating profit (loss) | 9901 | €44,007 | €47,027 | +€3,020 | +6.9% |
| Financial charges | 65/66B | €11,689 | €14,467 | +€2,778 | +23.8% |
| Recurring financial charges | 65 | €11,689 | €14,467 | +€2,778 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €32,318 | €32,561 | +€242 | +0.8% |
| Income taxes | 67/77 | €8,086 | €8,277 | +€192 | +2.4% |
| Profit (loss) for the period | 9904 | €24,233 | €24,283 | +€51 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,233 | €24,283 | +€51 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.