DECKERS CONSTRUCTION CONSULTING: 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 CONSTRUCTION CONSULTING
Largest movements
- Tangible fixed assets -€6,424
down €6,424 (-2.7%), from €238,541 to €232,116
- Cash +€5,530
up €5,530 (+52.8%), from €10,469 to €16,000
mainly Net result for the year (+€18,739) and Depreciation (+€6,424)
- Reserves +€18,000
up €18,000 (+43.0%), from €41,860 to €59,860
- Debts after one year -€14,571
down €14,571 (-14.6%), from €99,500 to €84,930
- Other debts -€7,027
down €7,027 (-9.0%), from €77,756 to €70,728
- Financial charges -€2,320
down €2,320 (-32.0%), from €7,256 to €4,936
- Gross operating margin +€451
up €451 (+1.1%), from €39,285 to €39,736
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 | €249,010 | €248,116 | -€894 | -0.4% |
| Fixed assets | 21/28 | €238,541 | €232,116 | -€6,424 | -2.7% |
| Tangible fixed assets | 22/27 | €238,541 | €232,116 | -€6,424 | -2.7% |
| Land and buildings | 22 | €238,541 | €232,116 | -€6,424 | -2.7% |
| Current assets | 29/58 | €10,469 | €16,000 | +€5,530 | +52.8% |
| Cash at bank and in hand | 54/58 | €10,469 | €16,000 | +€5,530 | +52.8% |
| Total equity and liabilities | 10/49 | €249,010 | €248,116 | -€894 | -0.4% |
| Equity | 10/15 | €49,265 | €68,005 | +€18,739 | +38.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,860 | €59,860 | +€18,000 | +43.0% |
| Distributable reserves | 133 | €41,860 | €59,860 | +€18,000 | +43.0% |
| Profit (loss) carried forward | 14 | €1,205 | €1,945 | +€739 | +61.3% |
| Amounts payable | 17/49 | €199,745 | €180,111 | -€19,633 | -9.8% |
| Amounts payable after more than one year | 17 | €99,500 | €84,930 | -€14,571 | -14.6% |
| Financial debts | 170/4 | €99,500 | €84,930 | -€14,571 | -14.6% |
| Amounts payable within one year | 42/48 | €100,244 | €95,181 | -€5,063 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €13,939 | €14,571 | +€632 | +4.5% |
| Taxes, remuneration and social security | 45 | €8,550 | €9,883 | +€1,333 | +15.6% |
| Taxes | 450/3 | €8,550 | €9,883 | +€1,333 | +15.6% |
| Other amounts payable | 47/48 | €77,756 | €70,728 | -€7,027 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,424 | €6,424 | = | 0.0% |
| Other operating charges | 640/8 | €1,264 | €1,303 | +€39 | +3.1% |
| Gross operating margin | 9900 | €39,285 | €39,736 | +€451 | +1.1% |
| Operating profit (loss) | 9901 | €31,596 | €32,008 | +€412 | +1.3% |
| Financial charges | 65/66B | €7,256 | €4,936 | -€2,320 | -32.0% |
| Recurring financial charges | 65 | €7,256 | €4,936 | -€2,320 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €24,340 | €27,072 | +€2,732 | +11.2% |
| Income taxes | 67/77 | €8,501 | €8,333 | -€168 | -2.0% |
| Profit (loss) for the period | 9904 | €15,840 | €18,739 | +€2,900 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,840 | €18,739 | +€2,900 | +18.3% |
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.