AK STONE: 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.
AK STONE
Largest movements
- Receivables within one year +€18,887
up €18,887 (+592%), from €3,189 to €22,076
of which Trade receivables: +€17,872
- Cash -€10,420
down €10,420 (-93.5%), from €11,149 to €729
mainly Receivables within one year (-€18,887) and Debts after one year (-€3,378)
- Tangible fixed assets -€9,997
down €9,997 (-33.3%), from €29,990 to €19,993
- Other debts +€3,935
new in 2024: €3,935
- Debts after one year -€3,378
down €3,378 (-13.8%), from €24,540 to €21,162
- Trade debts -€3,308
no longer reported in 2024 (was €3,308)
- Profit (loss) carried forward +€732
up €732 (+7.1%), from €10,274 to €11,006
- Tax, wage and social debts +€489
new in 2024: €489
- Turnover +€25,066
up €25,066 (+90.0%), from €27,845 to €52,910
- Gross operating margin +€21,680
up €21,680 (+332%), from €6,529 to €28,210
- Staff costs +€15,387
new in 2024: €15,387
- Depreciation +€9,997
new in 2024: €9,997
- Purchases and services +€3,802
up €3,802 (+17.7%), from €21,533 to €25,335
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,328 | €42,798 | -€1,530 | -3.5% |
| Fixed assets | 21/28 | €29,990 | €19,993 | -€9,997 | -33.3% |
| Tangible fixed assets | 22/27 | €29,990 | €19,993 | -€9,997 | -33.3% |
| Leasing and similar rights | 25 | €29,990 | €19,993 | -€9,997 | -33.3% |
| Current assets | 29/58 | €14,338 | €22,805 | +€8,467 | +59.1% |
| Amounts receivable within one year | 40/41 | €3,189 | €22,076 | +€18,887 | +592% |
| Trade receivables | 40 | €393 | €18,265 | +€17,872 | +4,551% |
| Other amounts receivable | 41 | €2,796 | €3,811 | +€1,015 | +36.3% |
| Cash at bank and in hand | 54/58 | €11,149 | €729 | -€10,420 | -93.5% |
| Total equity and liabilities | 10/49 | €44,328 | €42,798 | -€1,530 | -3.5% |
| Equity | 10/15 | €16,480 | €17,212 | +€732 | +4.4% |
| Contributions | 10/11 | €6,206 | €6,206 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,274 | €11,006 | +€732 | +7.1% |
| Amounts payable | 17/49 | €27,848 | €25,586 | -€2,262 | -8.1% |
| Amounts payable after more than one year | 17 | €24,540 | €21,162 | -€3,378 | -13.8% |
| Financial debts | 170/4 | €24,540 | €21,162 | -€3,378 | -13.8% |
| Amounts payable within one year | 42/48 | €3,308 | €4,424 | +€1,116 | +33.7% |
| Trade debts | 44 | €3,308 | - | -€3,308 | |
| Suppliers | 440/4 | €3,308 | - | -€3,308 | |
| Taxes, remuneration and social security | 45 | - | €489 | +€489 | |
| Remuneration and social security | 454/9 | - | €489 | +€489 | |
| Other amounts payable | 47/48 | - | €3,935 | +€3,935 | |
| Turnover | 70 | €27,845 | €52,910 | +€25,066 | +90.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,533 | €25,335 | +€3,802 | +17.7% |
| Remuneration, social security and pensions | 62 | - | €15,387 | +€15,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,997 | +€9,997 | |
| Other operating charges | 640/8 | €437 | €529 | +€92 | +21.0% |
| Gross operating margin | 9900 | €6,529 | €28,210 | +€21,680 | +332% |
| Operating profit (loss) | 9901 | €6,093 | €2,298 | -€3,795 | -62.3% |
| Financial charges | 65/66B | €488 | €1,565 | +€1,077 | +220% |
| Recurring financial charges | 65 | €488 | €1,565 | +€1,077 | +220% |
| Profit (loss) for the period before taxes | 9903 | €5,604 | €732 | -€4,872 | -86.9% |
| Income taxes | 67/77 | €1,700 | - | -€1,700 | |
| Profit (loss) for the period | 9904 | €3,904 | €732 | -€3,172 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,904 | €732 | -€3,172 | -81.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.