Deckers Marc: 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 Marc
Largest movements
- Receivables within one year -€27,320
down €27,320 (-92.6%), from €29,503 to €2,182
of which Trade receivables: -€26,534
- Cash +€16,231
new in 2025: €16,231
- Stocks and contracts -€7,808
down €7,808 (-21.6%), from €36,172 to €28,364
- Tangible fixed assets -€6,742
down €6,742 (-35.1%), from €19,208 to €12,466
of which Plant, machinery and equipment: -€4,409
- Other debts +€91,887
new in 2025: €91,887
- Profit (loss) carried forward -€86,063
down €86,063, from €32,750 to -€53,313
- Trade debts -€24,389
down €24,389 (-99.1%), from €24,607 to €218
- Short-term financial debts -€6,686
no longer reported in 2025 (was €6,686)
- Purchases and services +€39,501
up €39,501 (+50.7%), from €77,984 to €117,485
- Gross operating margin -€34,212
down €34,212, from €117 to -€34,096
- Financial charges +€27,347
up €27,347 (+1,663%), from €1,645 to €28,992
- Turnover +€5,288
up €5,288 (+6.8%), from €78,101 to €83,389
- Depreciation +€2,727
up €2,727 (+141%), from €1,940 to €4,668
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,883 | €59,244 | -€25,640 | -30.2% |
| Fixed assets | 21/28 | €19,208 | €12,466 | -€6,742 | -35.1% |
| Tangible fixed assets | 22/27 | €19,208 | €12,466 | -€6,742 | -35.1% |
| Land and buildings | 22 | €11,814 | €11,814 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,409 | €0 | -€4,409 | -100% |
| Furniture and vehicles | 24 | €2,985 | €652 | -€2,333 | -78.2% |
| Current assets | 29/58 | €65,675 | €46,777 | -€18,897 | -28.8% |
| Stocks and contracts in progress | 3 | €36,172 | €28,364 | -€7,808 | -21.6% |
| Stocks | 30/36 | €36,172 | €28,364 | -€7,808 | -21.6% |
| Amounts receivable within one year | 40/41 | €29,503 | €2,182 | -€27,320 | -92.6% |
| Trade receivables | 40 | €26,534 | - | -€26,534 | |
| Other amounts receivable | 41 | €2,968 | €2,182 | -€786 | -26.5% |
| Cash at bank and in hand | 54/58 | - | €16,231 | +€16,231 | |
| Total equity and liabilities | 10/49 | €84,883 | €59,244 | -€25,640 | -30.2% |
| Equity | 10/15 | €53,201 | -€32,862 | -€86,063 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,750 | -€53,313 | -€86,063 | |
| Amounts payable | 17/49 | €31,682 | €92,105 | +€60,423 | +191% |
| Amounts payable within one year | 42/48 | €31,682 | €92,105 | +€60,423 | +191% |
| Financial debts | 43 | €6,686 | - | -€6,686 | |
| Credit institutions | 430/8 | €6,686 | - | -€6,686 | |
| Trade debts | 44 | €24,607 | €218 | -€24,389 | -99.1% |
| Suppliers | 440/4 | €24,607 | €218 | -€24,389 | -99.1% |
| Taxes, remuneration and social security | 45 | €389 | - | -€389 | |
| Taxes | 450/3 | €389 | - | -€389 | |
| Other amounts payable | 47/48 | - | €91,887 | +€91,887 | |
| Turnover | 70 | €78,101 | €83,389 | +€5,288 | +6.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,984 | €117,485 | +€39,501 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,940 | €4,668 | +€2,727 | +141% |
| Other operating charges | 640/8 | €1,849 | €3,968 | +€2,119 | +115% |
| Gross operating margin | 9900 | €117 | -€34,096 | -€34,212 | |
| Operating profit (loss) | 9901 | -€3,673 | -€42,731 | -€39,059 | -1,064% |
| Financial income | 75/76B | €95 | €3 | -€93 | -97.2% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +6,650% |
| Non-recurring financial income | 76B | €95 | - | -€95 | |
| Financial charges | 65/66B | €1,645 | €28,992 | +€27,347 | +1,663% |
| Recurring financial charges | 65 | €1,645 | €28,992 | +€27,347 | +1,663% |
| Profit (loss) for the period before taxes | 9903 | -€5,222 | -€71,720 | -€66,498 | -1,273% |
| Profit (loss) for the period | 9904 | -€5,222 | -€71,720 | -€66,498 | -1,273% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,222 | -€71,720 | -€66,498 | -1,273% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.