DECO POINT ST VITH: 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.
DECO POINT ST VITH
Largest movements
- Stocks and contracts -€27,743
down €27,743 (-29.2%), from €95,035 to €67,292
- Receivables within one year +€20,914
up €20,914 (+16.5%), from €126,914 to €147,828
of which Other amounts receivable: +€27,511
- Tangible fixed assets -€9,210
down €9,210 (-23.5%), from €39,256 to €30,046
of which Furniture and vehicles: -€6,730
- Trade debts -€15,545
down €15,545 (-30.2%), from €51,534 to €35,989
- Reserves +€12,234
up €12,234 (+37.8%), from €32,396 to €44,630
of which Distributable reserves: +€12,234
- Debts after one year -€7,279
down €7,279 (-36.2%), from €20,103 to €12,824
of which Financial debts: -€7,279
- Tax, wage and social debts -€4,193
down €4,193 (-50.5%), from €8,301 to €4,108
of which Remuneration and social security: -€3,587
- Gross operating margin +€5,710
up €5,710 (+11.1%), from €51,645 to €57,355
- Depreciation +€3,534
up €3,534 (+62.3%), from €5,676 to €9,210
- Other operating charges -€1,780
down €1,780 (-35.9%), from €4,955 to €3,175
- Financial charges +€1,660
up €1,660 (+25.8%), from €6,430 to €8,091
- Financial income +€816
up €816 (+146%), from €560 to €1,376
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 | €281,336 | €266,830 | -€14,506 | -5.2% |
| Fixed assets | 21/28 | €42,256 | €33,046 | -€9,210 | -21.8% |
| Tangible fixed assets | 22/27 | €39,256 | €30,046 | -€9,210 | -23.5% |
| Land and buildings | 22 | €2,551 | €1,611 | -€940 | -36.8% |
| Plant, machinery and equipment | 23 | €6,823 | €5,283 | -€1,540 | -22.6% |
| Furniture and vehicles | 24 | €29,882 | €23,152 | -€6,730 | -22.5% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €239,080 | €233,784 | -€5,295 | -2.2% |
| Stocks and contracts in progress | 3 | €95,035 | €67,292 | -€27,743 | -29.2% |
| Stocks | 30/36 | €95,035 | €67,292 | -€27,743 | -29.2% |
| Amounts receivable within one year | 40/41 | €126,914 | €147,828 | +€20,914 | +16.5% |
| Trade receivables | 40 | €38,443 | €31,846 | -€6,597 | -17.2% |
| Other amounts receivable | 41 | €88,471 | €115,982 | +€27,511 | +31.1% |
| Cash at bank and in hand | 54/58 | €16,395 | €17,913 | +€1,518 | +9.3% |
| Deferred charges and accrued income | 490/1 | €736 | €752 | +€16 | +2.2% |
| Total equity and liabilities | 10/49 | €281,336 | €266,830 | -€14,506 | -5.2% |
| Equity | 10/15 | €94,396 | €106,630 | +€12,234 | +13.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €32,396 | €44,630 | +€12,234 | +37.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €26,196 | €38,430 | +€12,234 | +46.7% |
| Amounts payable | 17/49 | €186,940 | €160,200 | -€26,740 | -14.3% |
| Amounts payable after more than one year | 17 | €20,103 | €12,824 | -€7,279 | -36.2% |
| Financial debts | 170/4 | €20,103 | €12,824 | -€7,279 | -36.2% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €166,838 | €147,377 | -€19,461 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €6,983 | €7,279 | +€296 | +4.2% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €51,534 | €35,989 | -€15,545 | -30.2% |
| Suppliers | 440/4 | €51,534 | €35,989 | -€15,545 | -30.2% |
| Taxes, remuneration and social security | 45 | €8,301 | €4,108 | -€4,193 | -50.5% |
| Taxes | 450/3 | €4,714 | €4,108 | -€606 | -12.8% |
| Remuneration and social security | 454/9 | €3,587 | €0 | -€3,587 | -100% |
| Other amounts payable | 47/48 | €19 | €0 | -€19 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €25,411 | €26,020 | +€609 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,676 | €9,210 | +€3,534 | +62.3% |
| Other operating charges | 640/8 | €4,955 | €3,175 | -€1,780 | -35.9% |
| Gross operating margin | 9900 | €51,645 | €57,355 | +€5,710 | +11.1% |
| Operating profit (loss) | 9901 | €15,603 | €18,949 | +€3,346 | +21.4% |
| Financial income | 75/76B | €560 | €1,376 | +€816 | +146% |
| Recurring financial income | 75 | €560 | €1,376 | +€816 | +146% |
| Financial charges | 65/66B | €6,430 | €8,091 | +€1,660 | +25.8% |
| Recurring financial charges | 65 | €6,430 | €8,091 | +€1,660 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €9,733 | €12,234 | +€2,502 | +25.7% |
| Profit (loss) for the period | 9904 | €9,733 | €12,234 | +€2,502 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,733 | €12,234 | +€2,502 | +25.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.