DECKERS LASWERKEN: 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 LASWERKEN
Largest movements
- Tangible fixed assets -€13,282
down €13,282 (-24.0%), from €55,335 to €42,053
of which Furniture and vehicles: -€11,878
- Current investments +€10,625
up €10,625 (+6.9%), from €155,070 to €165,695
- Receivables within one year -€4,391
down €4,391 (-14.8%), from €29,743 to €25,352
of which Trade receivables: -€5,211
- Current portion of long-term debt -€7,845
down €7,845 (-70.0%), from €11,209 to €3,364
- Reserves +€6,034
up €6,034 (+2.1%), from €290,793 to €296,827
of which Distributable reserves: +€6,034
- Gross operating margin -€22,012
down €22,012 (-39.1%), from €56,243 to €34,231
- Taxes -€6,954
down €6,954 (-66.4%), from €10,474 to €3,521
- Other operating charges +€4,600
up €4,600 (+109.6%), from €4,197 to €8,797
- Financial income +€1,212
up €1,212 (+43.1%), from €2,809 to €4,021
- Depreciation -€593
down €593 (-3.6%), from €16,496 to €15,903
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 | €337,246 | €331,730 | -€5,516 | -1.6% |
| Fixed assets | 21/28 | €55,992 | €42,710 | -€13,282 | -23.7% |
| Tangible fixed assets | 22/27 | €55,335 | €42,053 | -€13,282 | -24.0% |
| Land and buildings | 22 | €1,143 | €912 | -€231 | -20.2% |
| Plant, machinery and equipment | 23 | €7,890 | €6,717 | -€1,173 | -14.9% |
| Furniture and vehicles | 24 | €46,302 | €34,424 | -€11,878 | -25.7% |
| Financial fixed assets | 28 | €657 | €657 | = | 0.0% |
| Current assets | 29/58 | €281,254 | €289,021 | +€7,767 | +2.8% |
| Stocks and contracts in progress | 3 | €10,565 | €11,715 | +€1,150 | +10.9% |
| Stocks | 30/36 | €6,175 | €7,325 | +€1,150 | +18.6% |
| Contracts in progress | 37 | €4,390 | €4,390 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,743 | €25,352 | -€4,391 | -14.8% |
| Trade receivables | 40 | €23,004 | €17,793 | -€5,211 | -22.7% |
| Other amounts receivable | 41 | €6,739 | €7,559 | +€820 | +12.2% |
| Current investments | 50/53 | €155,070 | €165,695 | +€10,625 | +6.9% |
| Cash at bank and in hand | 54/58 | €84,697 | €86,259 | +€1,562 | +1.8% |
| Deferred charges and accrued income | 490/1 | €1,179 | - | -€1,179 | |
| Total equity and liabilities | 10/49 | €337,246 | €331,730 | -€5,516 | -1.6% |
| Equity | 10/15 | €286,505 | €292,539 | +€6,034 | +2.1% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €290,793 | €296,827 | +€6,034 | +2.1% |
| Tax-exempt reserves | 132 | €5,364 | €5,364 | = | 0.0% |
| Distributable reserves | 133 | €285,430 | €291,464 | +€6,034 | +2.1% |
| Profit (loss) carried forward | 14 | -€16,683 | -€16,683 | = | 0.0% |
| Amounts payable | 17/49 | €50,741 | €39,191 | -€11,550 | -22.8% |
| Amounts payable within one year | 42/48 | €50,741 | €39,191 | -€11,550 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €11,209 | €3,364 | -€7,845 | -70.0% |
| Trade debts | 44 | €11,358 | €8,745 | -€2,613 | -23.0% |
| Suppliers | 440/4 | €11,358 | €8,745 | -€2,613 | -23.0% |
| Taxes, remuneration and social security | 45 | €332 | €105 | -€227 | -68.4% |
| Taxes | 450/3 | €332 | €105 | -€227 | -68.4% |
| Other amounts payable | 47/48 | €27,843 | €26,977 | -€865 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,496 | €15,903 | -€593 | -3.6% |
| Other operating charges | 640/8 | €4,197 | €8,797 | +€4,600 | +109.6% |
| Gross operating margin | 9900 | €56,243 | €34,231 | -€22,012 | -39.1% |
| Operating profit (loss) | 9901 | €35,550 | €9,531 | -€26,019 | -73.2% |
| Financial income | 75/76B | €2,809 | €4,021 | +€1,212 | +43.1% |
| Recurring financial income | 75 | €2,809 | €4,021 | +€1,212 | +43.1% |
| Financial charges | 65/66B | €3,419 | €3,998 | +€579 | +16.9% |
| Recurring financial charges | 65 | €3,419 | €3,998 | +€579 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €34,940 | €9,555 | -€25,385 | -72.7% |
| Income taxes | 67/77 | €10,474 | €3,521 | -€6,954 | -66.4% |
| Profit (loss) for the period | 9904 | €24,466 | €6,034 | -€18,432 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,466 | €6,034 | -€18,432 | -75.3% |
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 9 October 2026 via checked.be.