DECKERS HOLDING: 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 HOLDING
Largest movements
- Receivables within one year +€2.7m
up €2.7m (+6933.4%), from €39,394 to €2.8m
of which Other amounts receivable: +€2.7m
- Reserves +€2.6m
up €2.6m (+3039.6%), from €83,970 to €2.6m
of which Distributable reserves: +€2.6m
- Tax, wage and social debts +€251,985
up €251,985 (+1097.2%), from €22,966 to €274,951
- Debts after one year -€168,582
down €168,582 (-31.4%), from €536,615 to €368,032
- Current portion of long-term debt +€86,159
new in 2025: €86,159
- Financial income +€2.7m
new in 2025: €2.7m
- Taxes +€257,036
up €257,036 (+1739.5%), from €14,776 to €271,812
- Gross operating margin -€30,000
down €30,000 (-21.8%), from €137,723 to €107,724
- Financial charges -€13,972
down €13,972 (-37.8%), from €36,959 to €22,987
- Depreciation -€1,631
no longer reported in 2025 (was €1,631)
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 | €1,325,228 | €4,046,550 | +€2.7m | +205.3% |
| Fixed assets | 21/28 | €1,218,000 | €1,218,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,218,000 | €1,218,000 | = | 0.0% |
| Current assets | 29/58 | €107,228 | €2,828,550 | +€2.7m | +2537.9% |
| Amounts receivable within one year | 40/41 | €39,394 | €2,770,785 | +€2.7m | +6933.4% |
| Trade receivables | 40 | €39,325 | €70,785 | +€31,460 | +80.0% |
| Other amounts receivable | 41 | €69 | €2,700,000 | +€2.7m | +3887589.0% |
| Cash at bank and in hand | 54/58 | €67,833 | €57,765 | -€10,068 | -14.8% |
| Total equity and liabilities | 10/49 | €1,325,228 | €4,046,550 | +€2.7m | +205.3% |
| Equity | 10/15 | €358,970 | €2,911,351 | +€2.6m | +711.0% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Reserves | 13 | €83,970 | €2,636,351 | +€2.6m | +3039.6% |
| Non-distributable reserves | 130/1 | €27,500 | €27,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,500 | €27,500 | = | 0.0% |
| Distributable reserves | 133 | €56,470 | €2,608,851 | +€2.6m | +4519.9% |
| Amounts payable | 17/49 | €966,258 | €1,135,199 | +€168,941 | +17.5% |
| Amounts payable after more than one year | 17 | €536,615 | €368,032 | -€168,582 | -31.4% |
| Financial debts | 170/4 | €536,615 | €368,032 | -€168,582 | -31.4% |
| Amounts payable within one year | 42/48 | €429,644 | €767,167 | +€337,523 | +78.6% |
| Current portion of amounts payable after more than one year | 42 | - | €86,159 | +€86,159 | |
| Trade debts | 44 | €945 | €20,666 | +€19,720 | +2086.1% |
| Suppliers | 440/4 | €945 | €20,666 | +€19,720 | +2086.1% |
| Taxes, remuneration and social security | 45 | €22,966 | €274,951 | +€251,985 | +1097.2% |
| Taxes | 450/3 | €22,966 | €274,951 | +€251,985 | +1097.2% |
| Other amounts payable | 47/48 | €405,732 | €385,392 | -€20,341 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,631 | - | -€1,631 | |
| Other operating charges | 640/8 | €387 | €544 | +€156 | +40.4% |
| Gross operating margin | 9900 | €137,723 | €107,724 | -€30,000 | -21.8% |
| Operating profit (loss) | 9901 | €135,705 | €107,180 | -€28,525 | -21.0% |
| Financial income | 75/76B | - | €2,740,000 | +€2.7m | |
| Recurring financial income | 75 | - | €2,740,000 | +€2.7m | |
| Financial charges | 65/66B | €36,959 | €22,987 | -€13,972 | -37.8% |
| Recurring financial charges | 65 | €36,959 | €22,987 | -€13,972 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €98,746 | €2,824,193 | +€2.7m | +2760.1% |
| Income taxes | 67/77 | €14,776 | €271,812 | +€257,036 | +1739.5% |
| Profit (loss) for the period | 9904 | €83,970 | €2,552,381 | +€2.5m | +2939.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,970 | €2,552,381 | +€2.5m | +2939.6% |
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 6 October 2026 via checked.be.