Deckers J.: 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 J.
Largest movements
- Receivables within one year -€16,512
down €16,512 (-79.7%), from €20,711 to €4,199
of which Other amounts receivable: -€14,155
- Cash +€6,783
up €6,783 (+49.7%), from €13,640 to €20,423
mainly Receivables within one year (+€16,512) and Net result for the year (+€2,318)
- Profit (loss) carried forward -€9,682
down €9,682 (-31.8%), from €30,404 to €20,722
- Trade debts -€1,931
down €1,931 (-37.1%), from €5,207 to €3,276
- Other debts +€1,915
up €1,915 (+229.9%), from €833 to €2,748
- Tax, wage and social debts +€571
up €571 (+631.7%), from €90 to €661
- Gross operating margin -€2,800
down €2,800 (-27.7%), from €10,106 to €7,306
- Depreciation -€674
down €674 (-34.0%), from €1,984 to €1,310
- Other operating charges +€641
up €641 (+142.6%), from €449 to €1,090
- Financial charges -€458
down €458 (-34.4%), from €1,332 to €874
- Taxes -€442
down €442 (-17.1%), from €2,590 to €2,148
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 | €39,534 | €30,507 | -€9,027 | -22.8% |
| Fixed assets | 21/28 | €3,361 | €3,718 | +€357 | +10.6% |
| Tangible fixed assets | 22/27 | €3,361 | €3,718 | +€357 | +10.6% |
| Plant, machinery and equipment | 23 | €988 | €1,641 | +€653 | +66.1% |
| Furniture and vehicles | 24 | €2,373 | €2,078 | -€295 | -12.4% |
| Current assets | 29/58 | €36,173 | €26,789 | -€9,384 | -25.9% |
| Amounts receivable within one year | 40/41 | €20,711 | €4,199 | -€16,512 | -79.7% |
| Trade receivables | 40 | €5,748 | €3,391 | -€2,357 | -41.0% |
| Other amounts receivable | 41 | €14,963 | €808 | -€14,155 | -94.6% |
| Cash at bank and in hand | 54/58 | €13,640 | €20,423 | +€6,783 | +49.7% |
| Deferred charges and accrued income | 490/1 | €1,822 | €2,167 | +€345 | +18.9% |
| Total equity and liabilities | 10/49 | €39,534 | €30,507 | -€9,027 | -22.8% |
| Equity | 10/15 | €33,404 | €23,722 | -€9,682 | -29.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,404 | €20,722 | -€9,682 | -31.8% |
| Amounts payable | 17/49 | €6,131 | €6,786 | +€655 | +10.7% |
| Amounts payable within one year | 42/48 | €6,131 | €6,685 | +€555 | +9.0% |
| Trade debts | 44 | €5,207 | €3,276 | -€1,931 | -37.1% |
| Suppliers | 440/4 | €5,207 | €3,276 | -€1,931 | -37.1% |
| Taxes, remuneration and social security | 45 | €90 | €661 | +€571 | +631.7% |
| Taxes | 450/3 | €90 | €661 | +€571 | +631.7% |
| Other amounts payable | 47/48 | €833 | €2,748 | +€1,915 | +229.9% |
| Accrued charges and deferred income | 492/3 | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,984 | €1,310 | -€674 | -34.0% |
| Other operating charges | 640/8 | €449 | €1,090 | +€641 | +142.6% |
| Non-recurring operating charges | 66A | - | €73 | +€73 | |
| Gross operating margin | 9900 | €10,106 | €7,306 | -€2,800 | -27.7% |
| Operating profit (loss) | 9901 | €7,672 | €4,832 | -€2,840 | -37.0% |
| Financial income | 75/76B | €738 | €508 | -€230 | -31.2% |
| Recurring financial income | 75 | €738 | €508 | -€230 | -31.2% |
| Financial charges | 65/66B | €1,332 | €874 | -€458 | -34.4% |
| Recurring financial charges | 65 | €1,332 | €874 | -€458 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €7,079 | €4,467 | -€2,612 | -36.9% |
| Income taxes | 67/77 | €2,590 | €2,148 | -€442 | -17.1% |
| Profit (loss) for the period | 9904 | €4,488 | €2,318 | -€2,170 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,488 | €2,318 | -€2,170 | -48.3% |
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 1 October 2026 via checked.be.