Deckers Frédérique: 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 Frédérique
Largest movements
- Cash +€18,935
up €18,935 (+82.2%), from €23,037 to €41,972
mainly Net result for the year (+€30,300) and Receivables after one year (+€1,241)
- Receivables within one year +€9,195
new in 2025: €9,195
of which Trade receivables: +€6,555
- Receivables after one year -€1,241
no longer reported in 2025 (was €1,241)
- Reserves +€30,300
up €30,300 (+603%), from €5,021 to €35,321
- Trade debts -€3,791
down €3,791 (-76.7%), from €4,943 to €1,152
- Accrued charges and deferred income +€675
new in 2025: €675
- Gross operating margin +€34,446
up €34,446 (+392%), from €8,780 to €43,226
- Taxes +€9,235
up €9,235 (+350%), from €2,640 to €11,875
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 | €25,110 | €52,023 | +€26,913 | +107% |
| Current assets | 29/58 | €25,110 | €52,023 | +€26,913 | +107% |
| Amounts receivable after more than one year | 29 | €1,241 | - | -€1,241 | |
| Other amounts receivable | 291 | €1,241 | - | -€1,241 | |
| Amounts receivable within one year | 40/41 | - | €9,195 | +€9,195 | |
| Trade receivables | 40 | - | €6,555 | +€6,555 | |
| Other amounts receivable | 41 | - | €2,640 | +€2,640 | |
| Cash at bank and in hand | 54/58 | €23,037 | €41,972 | +€18,935 | +82.2% |
| Deferred charges and accrued income | 490/1 | €831 | €855 | +€24 | +2.9% |
| Total equity and liabilities | 10/49 | €25,110 | €52,023 | +€26,913 | +107% |
| Equity | 10/15 | €7,021 | €37,321 | +€30,300 | +432% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,021 | €35,321 | +€30,300 | +603% |
| Distributable reserves | 133 | €5,021 | €35,321 | +€30,300 | +603% |
| Amounts payable | 17/49 | €18,088 | €14,702 | -€3,387 | -18.7% |
| Amounts payable within one year | 42/48 | €18,088 | €14,027 | -€4,062 | -22.5% |
| Trade debts | 44 | €4,943 | €1,152 | -€3,791 | -76.7% |
| Suppliers | 440/4 | €4,943 | €1,152 | -€3,791 | -76.7% |
| Taxes, remuneration and social security | 45 | €13,145 | €12,875 | -€271 | -2.1% |
| Taxes | 450/3 | €6,640 | €12,875 | +€6,235 | +93.9% |
| Remuneration and social security | 454/9 | €6,505 | - | -€6,505 | |
| Accrued charges and deferred income | 492/3 | - | €675 | +€675 | |
| Other operating charges | 640/8 | €1,051 | €859 | -€191 | -18.2% |
| Gross operating margin | 9900 | €8,780 | €43,226 | +€34,446 | +392% |
| Operating profit (loss) | 9901 | €7,730 | €42,367 | +€34,637 | +448% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €69 | €192 | +€124 | +180% |
| Recurring financial charges | 65 | €69 | €192 | +€124 | +180% |
| Profit (loss) for the period before taxes | 9903 | €7,661 | €42,175 | +€34,513 | +451% |
| Income taxes | 67/77 | €2,640 | €11,875 | +€9,235 | +350% |
| Profit (loss) for the period | 9904 | €5,021 | €30,300 | +€25,279 | +503% |
| Profit (loss) for the period to be appropriated | 9905 | €5,021 | €30,300 | +€25,279 | +503% |
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 15 October 2026 via checked.be.