HANS DECKERS: 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.
HANS DECKERS
Largest movements
- Receivables within one year +€62,842
up €62,842 (+262.5%), from €23,935 to €86,777
of which Other amounts receivable: +€62,802
- Tangible fixed assets +€40,697
up €40,697 (+328.1%), from €12,402 to €53,099
of which Furniture and vehicles: +€41,179
- Cash -€38,833
down €38,833 (-57.5%), from €67,496 to €28,663
mainly Contributions, distributions and other (-€89,412) and Receivables within one year (-€62,842)
- Other debts +€74,112
up €74,112 (+484.4%), from €15,300 to €89,412
- Profit (loss) carried forward -€48,208
down €48,208 (-79.3%), from €60,794 to €12,586
- Debts after one year +€46,240
new in 2025: €46,240
- Tax, wage and social debts -€5,851
down €5,851 (-84.5%), from €6,923 to €1,072
- Current portion of long-term debt -€3,189
no longer reported in 2025 (was €3,189)
- Gross operating margin +€18,057
up €18,057 (+40.4%), from €44,738 to €62,795
- Taxes +€2,538
up €2,538 (+31.5%), from €8,067 to €10,605
- Financial charges +€1,075
up €1,075 (+307.7%), from €349 to €1,424
- Financial income -€731
no longer reported in 2025 (was €731)
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 | €104,869 | €169,129 | +€64,260 | +61.3% |
| Fixed assets | 21/28 | €12,402 | €53,099 | +€40,697 | +328.1% |
| Tangible fixed assets | 22/27 | €12,402 | €53,099 | +€40,697 | +328.1% |
| Land and buildings | 22 | €3,288 | €2,806 | -€482 | -14.7% |
| Furniture and vehicles | 24 | €9,114 | €50,292 | +€41,179 | +451.8% |
| Current assets | 29/58 | €92,467 | €116,030 | +€23,564 | +25.5% |
| Amounts receivable within one year | 40/41 | €23,935 | €86,777 | +€62,842 | +262.5% |
| Trade receivables | 40 | €8,520 | €8,560 | +€40 | +0.5% |
| Other amounts receivable | 41 | €15,415 | €78,217 | +€62,802 | +407.4% |
| Cash at bank and in hand | 54/58 | €67,496 | €28,663 | -€38,833 | -57.5% |
| Deferred charges and accrued income | 490/1 | €1,035 | €589 | -€445 | -43.0% |
| Total equity and liabilities | 10/49 | €104,869 | €169,129 | +€64,260 | +61.3% |
| Equity | 10/15 | €79,394 | €31,186 | -€48,208 | -60.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,794 | €12,586 | -€48,208 | -79.3% |
| Amounts payable | 17/49 | €25,475 | €137,943 | +€112,468 | +441.5% |
| Amounts payable after more than one year | 17 | - | €46,240 | +€46,240 | |
| Financial debts | 170/4 | - | €46,240 | +€46,240 | |
| Amounts payable within one year | 42/48 | €25,475 | €91,703 | +€66,228 | +260.0% |
| Current portion of amounts payable after more than one year | 42 | €3,189 | - | -€3,189 | |
| Trade debts | 44 | €63 | €1,220 | +€1,157 | +1838.9% |
| Suppliers | 440/4 | €63 | €1,220 | +€1,157 | +1838.9% |
| Taxes, remuneration and social security | 45 | €6,923 | €1,072 | -€5,851 | -84.5% |
| Taxes | 450/3 | €6,923 | €1,072 | -€5,851 | -84.5% |
| Other amounts payable | 47/48 | €15,300 | €89,412 | +€74,112 | +484.4% |
| Non-recurring operating income | 76A | - | €20,872 | +€20,872 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,225 | €8,776 | -€449 | -4.9% |
| Other operating charges | 640/8 | €850 | €785 | -€64 | -7.6% |
| Gross operating margin | 9900 | €44,738 | €62,795 | +€18,057 | +40.4% |
| Operating profit (loss) | 9901 | €34,663 | €53,233 | +€18,571 | +53.6% |
| Financial income | 75/76B | €731 | - | -€731 | |
| Recurring financial income | 75 | €731 | - | -€731 | |
| Financial charges | 65/66B | €349 | €1,424 | +€1,075 | +307.7% |
| Recurring financial charges | 65 | €349 | €1,424 | +€1,075 | +307.7% |
| Profit (loss) for the period before taxes | 9903 | €35,044 | €51,809 | +€16,765 | +47.8% |
| Income taxes | 67/77 | €8,067 | €10,605 | +€2,538 | +31.5% |
| Profit (loss) for the period | 9904 | €26,977 | €41,204 | +€14,227 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,977 | €41,204 | +€14,227 | +52.7% |
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.