DECKERS BV: 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.
DECKERS BV
Largest movements
- Tangible fixed assets -€8,273
down €8,273 (-14.3%), from €57,911 to €49,638
- Cash +€4,300
up €4,300 (+266.3%), from €1,615 to €5,914
mainly Depreciation (+€8,273) and Tax, wage and social debts (+€6,998)
- Debts after one year -€12,690
down €12,690 (-28.2%), from €44,997 to €32,307
- Tax, wage and social debts +€6,998
up €6,998 (+268.3%), from €2,608 to €9,606
- Other debts +€1,000
up €1,000 (+7.8%), from €12,902 to €13,902
- Depreciation -€8,273
down €8,273 (-50.0%), from €16,546 to €8,273
- Financial charges -€995
down €995 (-49.2%), from €2,023 to €1,028
- Gross operating margin -€780
down €780 (-6.9%), from €11,343 to €10,564
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 | €84,429 | €80,132 | -€4,297 | -5.1% |
| Fixed assets | 21/28 | €57,911 | €49,638 | -€8,273 | -14.3% |
| Tangible fixed assets | 22/27 | €57,911 | €49,638 | -€8,273 | -14.3% |
| Furniture and vehicles | 24 | €57,911 | €49,638 | -€8,273 | -14.3% |
| Current assets | 29/58 | €26,518 | €30,494 | +€3,976 | +15.0% |
| Stocks and contracts in progress | 3 | €24,904 | €24,580 | -€324 | -1.3% |
| Stocks | 30/36 | €24,904 | €24,580 | -€324 | -1.3% |
| Cash at bank and in hand | 54/58 | €1,615 | €5,914 | +€4,300 | +266.3% |
| Total equity and liabilities | 10/49 | €84,429 | €80,132 | -€4,297 | -5.1% |
| Equity | 10/15 | €10,956 | €11,555 | +€599 | +5.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €25,135 | €25,135 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,302 | €1,302 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,302 | €1,302 | = | 0.0% |
| Distributable reserves | 133 | €23,833 | €23,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,771 | -€32,172 | +€599 | +1.8% |
| Amounts payable | 17/49 | €73,473 | €68,577 | -€4,896 | -6.7% |
| Amounts payable after more than one year | 17 | €44,997 | €32,307 | -€12,690 | -28.2% |
| Financial debts | 170/4 | €44,997 | €32,307 | -€12,690 | -28.2% |
| Amounts payable within one year | 42/48 | €28,476 | €36,271 | +€7,794 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €12,450 | €12,690 | +€241 | +1.9% |
| Trade debts | 44 | €516 | €72 | -€444 | -86.1% |
| Suppliers | 440/4 | €516 | €72 | -€444 | -86.1% |
| Taxes, remuneration and social security | 45 | €2,608 | €9,606 | +€6,998 | +268.3% |
| Taxes | 450/3 | €2,608 | €9,606 | +€6,998 | +268.3% |
| Other amounts payable | 47/48 | €12,902 | €13,902 | +€1,000 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,546 | €8,273 | -€8,273 | -50.0% |
| Other operating charges | 640/8 | €654 | €664 | +€11 | +1.6% |
| Gross operating margin | 9900 | €11,343 | €10,564 | -€780 | -6.9% |
| Operating profit (loss) | 9901 | -€5,856 | €1,626 | +€7,483 | |
| Financial charges | 65/66B | €2,023 | €1,028 | -€995 | -49.2% |
| Recurring financial charges | 65 | €2,023 | €1,028 | -€995 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,879 | €599 | +€8,478 | |
| Profit (loss) for the period | 9904 | -€7,879 | €599 | +€8,478 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,879 | €599 | +€8,478 |
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 8 October 2026 via checked.be.