IMMO 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.
IMMO DECKERS
Largest movements
- Cash -€13,357
down €13,357 (-87.0%), from €15,349 to €1,992
mainly Receivables within one year (-€12,088) and Debts after one year (-€7,852)
- Tangible fixed assets -€12,208
down €12,208 (-4.6%), from €266,434 to €254,226
of which Land and buildings: -€10,110
- Receivables within one year +€12,088
up €12,088 (+38.1%), from €31,739 to €43,826
- Debts after one year -€7,852
down €7,852 (-10.8%), from €72,941 to €65,089
- Gross operating margin +€10,478
up €10,478, from -€224 to €10,254
- Financial charges -€844
down €844 (-33.3%), from €2,532 to €1,688
- Financial income +€667
new in 2025: €667
- Other operating charges -€116
down €116 (-3.3%), from €3,473 to €3,357
- Depreciation -€112
down €112 (-0.9%), from €12,320 to €12,208
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 | €314,515 | €301,051 | -€13,464 | -4.3% |
| Fixed assets | 21/28 | €266,434 | €254,226 | -€12,208 | -4.6% |
| Tangible fixed assets | 22/27 | €266,434 | €254,226 | -€12,208 | -4.6% |
| Land and buildings | 22 | €257,119 | €247,009 | -€10,110 | -3.9% |
| Plant, machinery and equipment | 23 | €574 | €0 | -€574 | -100.0% |
| Furniture and vehicles | 24 | €8,741 | €7,217 | -€1,524 | -17.4% |
| Current assets | 29/58 | €48,082 | €46,826 | -€1,256 | -2.6% |
| Amounts receivable within one year | 40/41 | €31,739 | €43,826 | +€12,088 | +38.1% |
| Other amounts receivable | 41 | €31,739 | €43,826 | +€12,088 | +38.1% |
| Cash at bank and in hand | 54/58 | €15,349 | €1,992 | -€13,357 | -87.0% |
| Deferred charges and accrued income | 490/1 | €995 | €1,007 | +€13 | +1.3% |
| Total equity and liabilities | 10/49 | €314,515 | €301,051 | -€13,464 | -4.3% |
| Equity | 10/15 | €202,792 | €197,944 | -€4,848 | -2.4% |
| Contributions | 10/11 | €154,834 | €154,834 | = | 0.0% |
| Capital | 10 | €154,834 | €154,834 | = | 0.0% |
| Issued capital | 100 | €154,834 | €154,834 | = | 0.0% |
| Reserves | 13 | €78,804 | €76,049 | -€2,755 | -3.5% |
| Non-distributable reserves | 130/1 | €1,055 | €1,055 | = | 0.0% |
| Legal reserve | 130 | €1,055 | €1,055 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,700 | €54,945 | -€2,755 | -4.8% |
| Distributable reserves | 133 | €20,049 | €20,049 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,847 | -€32,939 | -€2,092 | -6.8% |
| Provisions and deferred taxes | 16 | €31,069 | €29,586 | -€1,484 | -4.8% |
| Deferred taxes | 168 | €31,069 | €29,586 | -€1,484 | -4.8% |
| Amounts payable | 17/49 | €80,654 | €73,522 | -€7,133 | -8.8% |
| Amounts payable after more than one year | 17 | €72,941 | €65,089 | -€7,852 | -10.8% |
| Financial debts | 170/4 | €72,941 | €65,089 | -€7,852 | -10.8% |
| Amounts payable within one year | 42/48 | €7,713 | €8,433 | +€720 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €7,713 | €7,852 | +€139 | +1.8% |
| Trade debts | 44 | €0 | €581 | +€581 | |
| Suppliers | 440/4 | €0 | €581 | +€581 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,320 | €12,208 | -€112 | -0.9% |
| Other operating charges | 640/8 | €3,473 | €3,357 | -€116 | -3.3% |
| Gross operating margin | 9900 | -€224 | €10,254 | +€10,478 | |
| Operating profit (loss) | 9901 | -€16,017 | -€5,311 | +€10,706 | +66.8% |
| Financial income | 75/76B | - | €667 | +€667 | |
| Recurring financial income | 75 | - | €667 | +€667 | |
| Financial charges | 65/66B | €2,532 | €1,688 | -€844 | -33.3% |
| Recurring financial charges | 65 | €2,532 | €1,688 | -€844 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,549 | -€6,331 | +€12,218 | +65.9% |
| Transfer from deferred taxes | 780 | €1,469 | €1,484 | +€15 | +1.0% |
| Profit (loss) for the period | 9904 | -€17,080 | -€4,848 | +€12,233 | +71.6% |
| Transfer from tax-exempt reserves | 789 | €2,728 | €2,755 | +€28 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,353 | -€2,092 | +€12,261 | +85.4% |
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 1 October 2026 via checked.be.