Deckers Invest: 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 Invest
Largest movements
- Stocks and contracts +€66,240
up €66,240 (+23.5%), from €281,447 to €347,688
- Cash -€22,324
down €22,324 (-68.4%), from €32,619 to €10,295
mainly Stocks and contracts (-€66,240) and Short-term financial debts (-€25,000)
- Tangible fixed assets -€7,263
down €7,263 (-39.6%), from €18,337 to €11,074
of which Leasing and similar rights: -€16,829
- Reserves +€49,465
up €49,465 (+75.3%), from €65,670 to €115,134
of which Distributable reserves: +€28,415
- Short-term financial debts -€25,000
down €25,000 (-16.7%), from €150,000 to €125,000
- Debts after one year +€15,000
up €15,000 (+17.6%), from €85,000 to €100,000
- Other debts +€9,344
up €9,344 (+494%), from €1,892 to €11,237
- Current portion of long-term debt -€6,086
down €6,086 (-100%), from €6,086 to €0
- Gross operating margin +€51,473
up €51,473 (+110%), from €46,993 to €98,466
- Taxes +€9,859
up €9,859 (+131%), from €7,501 to €17,360
- Depreciation -€5,559
down €5,559 (-79.2%), from €7,016 to €1,456
- Financial charges -€3,689
down €3,689 (-28.3%), from €13,022 to €9,333
- Other operating charges +€2,678
up €2,678 (+227%), from €1,181 to €3,859
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 | €345,546 | €379,855 | +€34,310 | +9.9% |
| Fixed assets | 21/28 | €18,337 | €11,074 | -€7,263 | -39.6% |
| Tangible fixed assets | 22/27 | €18,337 | €11,074 | -€7,263 | -39.6% |
| Plant, machinery and equipment | 23 | - | €8,612 | +€8,612 | |
| Furniture and vehicles | 24 | €1,508 | €2,462 | +€954 | +63.3% |
| Leasing and similar rights | 25 | €16,829 | €0 | -€16,829 | -100% |
| Current assets | 29/58 | €327,209 | €368,781 | +€41,572 | +12.7% |
| Stocks and contracts in progress | 3 | €281,447 | €347,688 | +€66,240 | +23.5% |
| Stocks | 30/36 | €281,447 | €347,688 | +€66,240 | +23.5% |
| Amounts receivable within one year | 40/41 | €10,309 | €8,190 | -€2,119 | -20.6% |
| Trade receivables | 40 | €10,309 | €8,050 | -€2,259 | -21.9% |
| Other amounts receivable | 41 | - | €140 | +€140 | |
| Cash at bank and in hand | 54/58 | €32,619 | €10,295 | -€22,324 | -68.4% |
| Deferred charges and accrued income | 490/1 | €2,833 | €2,609 | -€224 | -7.9% |
| Total equity and liabilities | 10/49 | €345,546 | €379,855 | +€34,310 | +9.9% |
| Equity | 10/15 | €70,670 | €120,134 | +€49,465 | +70.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,670 | €115,134 | +€49,465 | +75.3% |
| Tax-exempt reserves | 132 | €21,050 | €42,100 | +€21,050 | +100% |
| Distributable reserves | 133 | €44,620 | €73,034 | +€28,415 | +63.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €274,876 | €259,721 | -€15,155 | -5.5% |
| Amounts payable after more than one year | 17 | €85,000 | €100,000 | +€15,000 | +17.6% |
| Financial debts | 170/4 | €85,000 | €100,000 | +€15,000 | +17.6% |
| Amounts payable within one year | 42/48 | €180,076 | €154,367 | -€25,709 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €6,086 | €0 | -€6,086 | -100% |
| Financial debts | 43 | €150,000 | €125,000 | -€25,000 | -16.7% |
| Credit institutions | 430/8 | €150,000 | €125,000 | -€25,000 | -16.7% |
| Trade debts | 44 | €1,448 | €743 | -€705 | -48.7% |
| Suppliers | 440/4 | €1,448 | €743 | -€705 | -48.7% |
| Taxes, remuneration and social security | 45 | €20,650 | €17,387 | -€3,263 | -15.8% |
| Taxes | 450/3 | €18,150 | €12,387 | -€5,763 | -31.8% |
| Remuneration and social security | 454/9 | €2,500 | €5,000 | +€2,500 | +100% |
| Other amounts payable | 47/48 | €1,892 | €11,237 | +€9,344 | +494% |
| Accrued charges and deferred income | 492/3 | €9,800 | €5,354 | -€4,446 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,016 | €1,456 | -€5,559 | -79.2% |
| Other operating charges | 640/8 | €1,181 | €3,859 | +€2,678 | +227% |
| Non-recurring operating charges | 66A | - | €16,829 | +€16,829 | |
| Gross operating margin | 9900 | €46,993 | €98,466 | +€51,473 | +110% |
| Operating profit (loss) | 9901 | €38,796 | €76,322 | +€37,526 | +96.7% |
| Financial income | 75/76B | - | €669 | +€669 | |
| Recurring financial income | 75 | - | €669 | +€669 | |
| Financial charges | 65/66B | €13,022 | €9,333 | -€3,689 | -28.3% |
| Recurring financial charges | 65 | €13,022 | €9,333 | -€3,689 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €25,773 | €67,658 | +€41,884 | +163% |
| Income taxes | 67/77 | €7,501 | €17,360 | +€9,859 | +131% |
| Profit (loss) for the period | 9904 | €18,272 | €50,298 | +€32,025 | +175% |
| Transfer to tax-exempt reserves | 689 | €1,550 | €21,050 | +€19,500 | +1,258% |
| Profit (loss) for the period to be appropriated | 9905 | €16,722 | €29,248 | +€12,525 | +74.9% |
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 24 October 2026 via checked.be.