DIETER DECKERS: 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.
DIETER DECKERS
Largest movements
- Cash -€37,788
down €37,788 (-4.6%), from €813,160 to €775,372
mainly Net result for the year (-€35,314) and Investment in fixed assets (net) (-€8,705)
- Receivables within one year -€9,533
down €9,533 (-62.8%), from €15,179 to €5,646
of which Other amounts receivable: -€8,916
- Reserves -€35,314
down €35,314 (-4.2%), from €836,406 to €801,092
- Gross operating margin -€1.3m
down €1.3m (-100.0%), from €1.3m to €266
- Staff costs -€276,486
down €276,486 (-91.1%), from €303,544 to €27,058
- Taxes -€253,930
down €253,930 (-99.8%), from €254,438 to €508
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 | €884,139 | €837,631 | -€46,508 | -5.3% |
| Fixed assets | 21/28 | €53,094 | €55,291 | +€2,198 | +4.1% |
| Tangible fixed assets | 22/27 | €53,094 | €55,291 | +€2,198 | +4.1% |
| Land and buildings | 22 | €51,655 | €55,291 | +€3,637 | +7.0% |
| Furniture and vehicles | 24 | €1,439 | - | -€1,439 | |
| Current assets | 29/58 | €831,045 | €782,340 | -€48,705 | -5.9% |
| Amounts receivable within one year | 40/41 | €15,179 | €5,646 | -€9,533 | -62.8% |
| Trade receivables | 40 | €617 | - | -€617 | |
| Other amounts receivable | 41 | €14,562 | €5,646 | -€8,916 | -61.2% |
| Cash at bank and in hand | 54/58 | €813,160 | €775,372 | -€37,788 | -4.6% |
| Deferred charges and accrued income | 490/1 | €2,706 | €1,322 | -€1,384 | -51.1% |
| Total equity and liabilities | 10/49 | €884,139 | €837,631 | -€46,508 | -5.3% |
| Equity | 10/15 | €848,806 | €813,492 | -€35,314 | -4.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €836,406 | €801,092 | -€35,314 | -4.2% |
| Distributable reserves | 133 | €836,406 | €801,092 | -€35,314 | -4.2% |
| Amounts payable | 17/49 | €35,333 | €24,139 | -€11,194 | -31.7% |
| Amounts payable within one year | 42/48 | €32,594 | €24,139 | -€8,455 | -25.9% |
| Trade debts | 44 | €4,341 | €7,373 | +€3,032 | +69.8% |
| Suppliers | 440/4 | €4,341 | €7,373 | +€3,032 | +69.8% |
| Taxes, remuneration and social security | 45 | €8,033 | €4,592 | -€3,440 | -42.8% |
| Taxes | 450/3 | €5,512 | €258 | -€5,254 | -95.3% |
| Remuneration and social security | 454/9 | €2,521 | €4,334 | +€1,814 | +71.9% |
| Other amounts payable | 47/48 | €20,220 | €12,174 | -€8,047 | -39.8% |
| Accrued charges and deferred income | 492/3 | €2,739 | - | -€2,739 | |
| Non-recurring operating income | 76A | €786,694 | - | -€786,694 | |
| Remuneration, social security and pensions | 62 | €303,544 | €27,058 | -€276,486 | -91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,895 | €6,507 | -€5,388 | -45.3% |
| Other operating charges | 640/8 | €3,975 | €4,164 | +€189 | +4.8% |
| Non-recurring operating charges | 66A | €11,392 | - | -€11,392 | |
| Gross operating margin | 9900 | €1,310,432 | €266 | -€1.3m | -100.0% |
| Operating profit (loss) | 9901 | €979,626 | -€37,463 | -€1.0m | |
| Financial income | 75/76B | €13,157 | €2,847 | -€10,310 | -78.4% |
| Recurring financial income | 75 | €13,157 | €2,847 | -€10,310 | -78.4% |
| Financial charges | 65/66B | €357 | €190 | -€167 | -46.7% |
| Recurring financial charges | 65 | €357 | €190 | -€167 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €992,426 | -€34,806 | -€1.0m | |
| Income taxes | 67/77 | €254,438 | €508 | -€253,930 | -99.8% |
| Profit (loss) for the period | 9904 | €737,988 | -€35,314 | -€773,302 | |
| Profit (loss) for the period to be appropriated | 9905 | €737,988 | -€35,314 | -€773,302 |
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 17 October 2026 via checked.be.