Dr. DECKERS L.: 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.
Dr. DECKERS L.
Largest movements
- Cash +€75,618
up €75,618 (+145%), from €52,128 to €127,746
mainly Net result for the year (+€125,574) and Other debts (+€51,543)
- Other debts +€51,543
up €51,543 (+247%), from €20,859 to €72,402
- Reserves +€32,246
up €32,246 (+5.6%), from €574,371 to €606,617
- Tax, wage and social debts -€9,518
down €9,518 (-42.8%), from €22,255 to €12,737
- Gross operating margin +€8,531
up €8,531 (+4.7%), from €181,731 to €190,262
- Taxes +€3,000
up €3,000 (+5.1%), from €58,342 to €61,342
- Financial income -€2,012
down €2,012 (-98.4%), from €2,044 to €32
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 | €630,865 | €706,100 | +€75,235 | +11.9% |
| Fixed assets | 21/28 | €2,448 | €4,892 | +€2,445 | +99.9% |
| Tangible fixed assets | 22/27 | €2,448 | €4,892 | +€2,445 | +99.9% |
| Plant, machinery and equipment | 23 | €2,448 | €1,737 | -€711 | -29.0% |
| Other tangible fixed assets | 26 | - | €3,155 | +€3,155 | |
| Current assets | 29/58 | €628,418 | €701,208 | +€72,790 | +11.6% |
| Amounts receivable within one year | 40/41 | €11,466 | €7,502 | -€3,964 | -34.6% |
| Trade receivables | 40 | €11,466 | €7,502 | -€3,964 | -34.6% |
| Current investments | 50/53 | €562,493 | €562,493 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,128 | €127,746 | +€75,618 | +145% |
| Deferred charges and accrued income | 490/1 | €2,331 | €3,467 | +€1,136 | +48.8% |
| Total equity and liabilities | 10/49 | €630,865 | €706,100 | +€75,235 | +11.9% |
| Equity | 10/15 | €586,771 | €619,017 | +€32,246 | +5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €574,371 | €606,617 | +€32,246 | +5.6% |
| Distributable reserves | 133 | €574,371 | €606,617 | +€32,246 | +5.6% |
| Amounts payable | 17/49 | €44,094 | €87,083 | +€42,989 | +97.5% |
| Amounts payable within one year | 42/48 | €43,114 | €85,139 | +€42,025 | +97.5% |
| Taxes, remuneration and social security | 45 | €22,255 | €12,737 | -€9,518 | -42.8% |
| Taxes | 450/3 | €22,255 | €12,737 | -€9,518 | -42.8% |
| Other amounts payable | 47/48 | €20,859 | €72,402 | +€51,543 | +247% |
| Accrued charges and deferred income | 492/3 | €980 | €1,944 | +€963 | +98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €885 | €1,500 | +€615 | +69.5% |
| Other operating charges | 640/8 | €872 | €1,600 | +€728 | +83.5% |
| Gross operating margin | 9900 | €181,731 | €190,262 | +€8,531 | +4.7% |
| Operating profit (loss) | 9901 | €179,974 | €187,161 | +€7,187 | +4.0% |
| Financial income | 75/76B | €2,044 | €32 | -€2,012 | -98.4% |
| Recurring financial income | 75 | €2,044 | €32 | -€2,012 | -98.4% |
| Financial charges | 65/66B | €1,728 | €278 | -€1,451 | -83.9% |
| Recurring financial charges | 65 | €1,728 | €278 | -€1,451 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €180,290 | €186,916 | +€6,626 | +3.7% |
| Income taxes | 67/77 | €58,342 | €61,342 | +€3,000 | +5.1% |
| Profit (loss) for the period | 9904 | €121,948 | €125,574 | +€3,626 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €121,948 | €125,574 | +€3,626 | +3.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.