S. 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.
S. Deckers
Largest movements
- Cash +€88,733
up €88,733 (+93.5%), from €94,881 to €183,614
mainly Net result for the year (+€114,794) and Other debts (+€78,608)
- Receivables within one year -€26,221
down €26,221 (-35.6%), from €73,753 to €47,532
of which Other amounts receivable: -€26,174
- Deferred charges and accrued income +€22,747
up €22,747 (+51.0%), from €44,600 to €67,346
- Tangible fixed assets -€15,916
down €15,916 (-24.7%), from €64,428 to €48,512
of which Furniture and vehicles: -€15,916
- Other debts +€78,608
up €78,608 (+28.5%), from €275,672 to €354,279
- Debts after one year -€15,361
down €15,361 (-36.2%), from €42,383 to €27,023
- Tax, wage and social debts +€8,977
up €8,977 (+400.0%), from €2,244 to €11,221
- Gross operating margin +€27,220
up €27,220 (+19.6%), from €139,221 to €166,441
- Taxes +€8,149
up €8,149 (+32.9%), from €24,744 to €32,893
- Other operating charges -€3,009
down €3,009 (-80.2%), from €3,751 to €742
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 | €377,961 | €447,304 | +€69,343 | +18.3% |
| Fixed assets | 21/28 | €64,728 | €48,812 | -€15,916 | -24.6% |
| Tangible fixed assets | 22/27 | €64,428 | €48,512 | -€15,916 | -24.7% |
| Furniture and vehicles | 24 | €58,928 | €43,012 | -€15,916 | -27.0% |
| Other tangible fixed assets | 26 | €5,500 | €5,500 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €313,234 | €398,493 | +€85,259 | +27.2% |
| Amounts receivable within one year | 40/41 | €73,753 | €47,532 | -€26,221 | -35.6% |
| Trade receivables | 40 | €604 | €557 | -€47 | -7.8% |
| Other amounts receivable | 41 | €73,149 | €46,975 | -€26,174 | -35.8% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €94,881 | €183,614 | +€88,733 | +93.5% |
| Deferred charges and accrued income | 490/1 | €44,600 | €67,346 | +€22,747 | +51.0% |
| Total equity and liabilities | 10/49 | €377,961 | €447,304 | +€69,343 | +18.3% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Amounts payable | 17/49 | €359,411 | €428,754 | +€69,343 | +19.3% |
| Amounts payable after more than one year | 17 | €42,383 | €27,023 | -€15,361 | -36.2% |
| Financial debts | 170/4 | €42,383 | €27,023 | -€15,361 | -36.2% |
| Amounts payable within one year | 42/48 | €293,815 | €382,019 | +€88,204 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €14,752 | €15,361 | +€609 | +4.1% |
| Trade debts | 44 | €1,148 | €1,158 | +€11 | +0.9% |
| Suppliers | 440/4 | €1,148 | €1,158 | +€11 | +0.9% |
| Taxes, remuneration and social security | 45 | €2,244 | €11,221 | +€8,977 | +400.0% |
| Taxes | 450/3 | €2,244 | €11,221 | +€8,977 | +400.0% |
| Other amounts payable | 47/48 | €275,672 | €354,279 | +€78,608 | +28.5% |
| Accrued charges and deferred income | 492/3 | €23,213 | €19,713 | -€3,500 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,092 | €15,916 | -€176 | -1.1% |
| Other operating charges | 640/8 | €3,751 | €742 | -€3,009 | -80.2% |
| Gross operating margin | 9900 | €139,221 | €166,441 | +€27,220 | +19.6% |
| Operating profit (loss) | 9901 | €119,377 | €149,783 | +€30,406 | +25.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,685 | €2,096 | -€589 | -21.9% |
| Recurring financial charges | 65 | €2,685 | €2,096 | -€589 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €116,692 | €147,687 | +€30,995 | +26.6% |
| Income taxes | 67/77 | €24,744 | €32,893 | +€8,149 | +32.9% |
| Profit (loss) for the period | 9904 | €91,948 | €114,794 | +€22,846 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,948 | €114,794 | +€22,846 | +24.8% |
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.