DECKERS GRAPHICS: 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 GRAPHICS
Largest movements
- Cash -€23,251
down €23,251 (-34.9%), from €66,705 to €43,454
mainly Investment in fixed assets (net) (-€13,714) and Receivables within one year (-€8,331)
- Tangible fixed assets +€11,297
up €11,297 (+102.6%), from €11,015 to €22,312
of which Other tangible fixed assets: +€12,903
- Receivables within one year +€8,331
up €8,331 (+83.8%), from €9,937 to €18,268
of which Trade receivables: +€5,332
- Other debts -€3,409
down €3,409 (-64.9%), from €5,252 to €1,843
- Reserves +€2,613
up €2,613 (+4.1%), from €63,948 to €66,561
- Trade debts -€1,799
down €1,799 (-72.6%), from €2,479 to €680
- Tax, wage and social debts -€1,414
down €1,414 (-12.4%), from €11,365 to €9,951
of which Taxes: -€1,414
- Gross operating margin -€21,381
down €21,381 (-73.5%), from €29,096 to €7,715
- Taxes -€4,282
down €4,282 (-81.0%), from €5,283 to €1,001
- Financial charges +€316
up €316 (+29.3%), from €1,080 to €1,397
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 | €88,044 | €84,034 | -€4,009 | -4.6% |
| Fixed assets | 21/28 | €11,015 | €22,312 | +€11,297 | +102.6% |
| Tangible fixed assets | 22/27 | €11,015 | €22,312 | +€11,297 | +102.6% |
| Plant, machinery and equipment | 23 | €4,832 | €3,777 | -€1,056 | -21.8% |
| Furniture and vehicles | 24 | €815 | €264 | -€551 | -67.6% |
| Other tangible fixed assets | 26 | €5,368 | €18,271 | +€12,903 | +240.4% |
| Current assets | 29/58 | €77,028 | €61,722 | -€15,306 | -19.9% |
| Amounts receivable within one year | 40/41 | €9,937 | €18,268 | +€8,331 | +83.8% |
| Trade receivables | 40 | €9,937 | €15,270 | +€5,332 | +53.7% |
| Other amounts receivable | 41 | - | €2,999 | +€2,999 | |
| Cash at bank and in hand | 54/58 | €66,705 | €43,454 | -€23,251 | -34.9% |
| Deferred charges and accrued income | 490/1 | €386 | - | -€386 | |
| Total equity and liabilities | 10/49 | €88,044 | €84,034 | -€4,009 | -4.6% |
| Equity | 10/15 | €68,948 | €71,561 | +€2,613 | +3.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,948 | €66,561 | +€2,613 | +4.1% |
| Distributable reserves | 133 | €63,948 | €66,561 | +€2,613 | +4.1% |
| Amounts payable | 17/49 | €19,096 | €12,474 | -€6,622 | -34.7% |
| Amounts payable within one year | 42/48 | €19,096 | €12,474 | -€6,622 | -34.7% |
| Trade debts | 44 | €2,479 | €680 | -€1,799 | -72.6% |
| Suppliers | 440/4 | €2,479 | €680 | -€1,799 | -72.6% |
| Taxes, remuneration and social security | 45 | €11,365 | €9,951 | -€1,414 | -12.4% |
| Taxes | 450/3 | €8,815 | €7,401 | -€1,414 | -16.0% |
| Remuneration and social security | 454/9 | €2,550 | €2,550 | = | 0.0% |
| Other amounts payable | 47/48 | €5,252 | €1,843 | -€3,409 | -64.9% |
| Non-recurring operating income | 76A | €5,091 | €40 | -€5,051 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,528 | €2,417 | -€111 | -4.4% |
| Other operating charges | 640/8 | €404 | €287 | -€117 | -29.0% |
| Gross operating margin | 9900 | €29,096 | €7,715 | -€21,381 | -73.5% |
| Operating profit (loss) | 9901 | €26,164 | €5,010 | -€21,153 | -80.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,080 | €1,397 | +€316 | +29.3% |
| Recurring financial charges | 65 | €1,080 | €1,397 | +€316 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €25,084 | €3,614 | -€21,470 | -85.6% |
| Income taxes | 67/77 | €5,283 | €1,001 | -€4,282 | -81.0% |
| Profit (loss) for the period | 9904 | €19,801 | €2,613 | -€17,188 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,801 | €2,613 | -€17,188 | -86.8% |
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 11 October 2026 via checked.be.