DECKERS WONEN: 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 WONEN
Largest movements
- Current investments -€764,825
down €764,825 (-30.0%), from €2.5m to €1.8m
- Cash +€507,262
up €507,262 (+110.0%), from €461,214 to €968,475
mainly Current investments (+€764,825) and Net result for the year (+€539,174)
- Tangible fixed assets +€266,529
up €266,529 (+12.7%), from €2.1m to €2.4m
of which Assets under construction and advance payments: +€256,800
- Reserves +€539,174
up €539,174 (+12.8%), from €4.2m to €4.7m
of which Distributable reserves: +€539,174
- Other debts -€421,488
down €421,488 (-100.0%), from €421,488 to €0
- Tax, wage and social debts -€74,272
down €74,272 (-23.5%), from €316,276 to €242,003
of which Taxes: -€90,817
- Gross operating margin -€137,662
down €137,662 (-10.3%), from €1.3m to €1.2m
- Financial income -€105,273
down €105,273 (-40.5%), from €259,711 to €154,438
- Taxes -€48,487
down €48,487 (-23.5%), from €206,284 to €157,797
- Depreciation +€17,326
up €17,326 (+44.8%), from €38,674 to €56,000
- Financial charges +€16,431
up €16,431 (+56.9%), from €28,871 to €45,303
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 | €5,575,085 | €5,615,897 | +€40,813 | +0.7% |
| Fixed assets | 21/28 | €2,111,242 | €2,377,771 | +€266,529 | +12.6% |
| Tangible fixed assets | 22/27 | €2,098,737 | €2,365,266 | +€266,529 | +12.7% |
| Land and buildings | 22 | €687,152 | €686,406 | -€746 | -0.1% |
| Plant, machinery and equipment | 23 | €1,670 | €1,145 | -€526 | -31.5% |
| Furniture and vehicles | 24 | €170,855 | €181,855 | +€11,000 | +6.4% |
| Assets under construction and advance payments | 27 | €1,239,060 | €1,495,860 | +€256,800 | +20.7% |
| Financial fixed assets | 28 | €12,505 | €12,505 | = | 0.0% |
| Current assets | 29/58 | €3,463,842 | €3,238,126 | -€225,716 | -6.5% |
| Stocks and contracts in progress | 3 | €340,393 | €363,155 | +€22,761 | +6.7% |
| Stocks | 30/36 | €306,047 | €328,915 | +€22,867 | +7.5% |
| Contracts in progress | 37 | €34,346 | €34,240 | -€106 | -0.3% |
| Amounts receivable within one year | 40/41 | €111,631 | €120,631 | +€9,000 | +8.1% |
| Trade receivables | 40 | €111,606 | €84,860 | -€26,746 | -24.0% |
| Other amounts receivable | 41 | €25 | €35,771 | +€35,746 | +145310.8% |
| Current investments | 50/53 | €2,547,020 | €1,782,195 | -€764,825 | -30.0% |
| Cash at bank and in hand | 54/58 | €461,214 | €968,475 | +€507,262 | +110.0% |
| Deferred charges and accrued income | 490/1 | €3,584 | €3,670 | +€86 | +2.4% |
| Total equity and liabilities | 10/49 | €5,575,085 | €5,615,897 | +€40,813 | +0.7% |
| Equity | 10/15 | €4,275,312 | €4,814,485 | +€539,174 | +12.6% |
| Contributions | 10/11 | €71,000 | €71,000 | = | 0.0% |
| Capital | 10 | €71,000 | €71,000 | = | 0.0% |
| Issued capital | 100 | €71,000 | €71,000 | = | 0.0% |
| Reserves | 13 | €4,204,312 | €4,743,485 | +€539,174 | +12.8% |
| Non-distributable reserves | 130/1 | €7,100 | €7,100 | = | 0.0% |
| Legal reserve | 130 | €7,100 | €7,100 | = | 0.0% |
| Distributable reserves | 133 | €4,197,212 | €4,736,385 | +€539,174 | +12.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,299,773 | €801,412 | -€498,361 | -38.3% |
| Amounts payable after more than one year | 17 | €480,000 | €480,000 | = | 0.0% |
| Financial debts | 170/4 | €480,000 | €480,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €819,308 | €320,946 | -€498,361 | -60.8% |
| Financial debts | 43 | €4,535 | €4,041 | -€494 | -10.9% |
| Credit institutions | 430/8 | €4,535 | €4,041 | -€494 | -10.9% |
| Trade debts | 44 | €77,009 | €74,902 | -€2,107 | -2.7% |
| Suppliers | 440/4 | €77,009 | €74,902 | -€2,107 | -2.7% |
| Taxes, remuneration and social security | 45 | €316,276 | €242,003 | -€74,272 | -23.5% |
| Taxes | 450/3 | €219,882 | €129,064 | -€90,817 | -41.3% |
| Remuneration and social security | 454/9 | €96,394 | €112,939 | +€16,545 | +17.2% |
| Other amounts payable | 47/48 | €421,488 | €0 | -€421,488 | -100.0% |
| Accrued charges and deferred income | 492/3 | €465 | €465 | = | 0.0% |
| Non-recurring operating income | 76A | - | €3,402 | +€3,402 | |
| Remuneration, social security and pensions | 62 | €516,839 | €528,066 | +€11,228 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,674 | €56,000 | +€17,326 | +44.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,369 | €5,840 | -€2,529 | -30.2% |
| Other operating charges | 640/8 | €16,880 | €15,568 | -€1,312 | -7.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,330,972 | €1,193,310 | -€137,662 | -10.3% |
| Operating profit (loss) | 9901 | €750,210 | €587,836 | -€162,374 | -21.6% |
| Financial income | 75/76B | €259,711 | €154,438 | -€105,273 | -40.5% |
| Recurring financial income | 75 | €259,711 | €154,438 | -€105,273 | -40.5% |
| Financial charges | 65/66B | €28,871 | €45,303 | +€16,431 | +56.9% |
| Recurring financial charges | 65 | €28,871 | €45,303 | +€16,431 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €981,049 | €696,971 | -€284,079 | -29.0% |
| Income taxes | 67/77 | €206,284 | €157,797 | -€48,487 | -23.5% |
| Profit (loss) for the period | 9904 | €774,766 | €539,174 | -€235,592 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €774,766 | €539,174 | -€235,592 | -30.4% |
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 5 October 2026 via checked.be.