BUILDING 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.
BUILDING STONE
Largest movements
- Stocks and contracts -€788,927
down €788,927 (-67.3%), from €1.2m to €383,314
- Receivables after one year -€256,823
down €256,823 (-56.0%), from €458,449 to €201,626
- Profit (loss) carried forward -€1.0m
down €1.0m (-433.4%), from -€240,117 to -€1.3m
- Trade debts +€27,112
up €27,112 (+130.2%), from €20,829 to €47,942
- Other debts -€21,871
down €21,871 (-100.0%), from €21,871 to €0
- Other operating charges +€1.0m
up €1.0m (+77983.6%), from €1,306 to €1.0m
- Gross operating margin -€40,813
down €40,813 (-48.4%), from €84,261 to €43,448
- Financial income -€13,094
down €13,094 (-41.2%), from €31,747 to €18,653
- Staff costs -€7,114
down €7,114 (-8.6%), from €83,037 to €75,923
- Taxes +€5,013
up €5,013 (+2825.1%), from €177 to €5,190
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 | €1,662,289 | €623,821 | -€1.0m | -62.5% |
| Fixed assets | 21/28 | €24,500 | €25,250 | +€750 | +3.1% |
| Financial fixed assets | 28 | €24,500 | €25,250 | +€750 | +3.1% |
| Current assets | 29/58 | €1,637,789 | €598,571 | -€1.0m | -63.5% |
| Amounts receivable after more than one year | 29 | €458,449 | €201,626 | -€256,823 | -56.0% |
| Other amounts receivable | 291 | €458,449 | €201,626 | -€256,823 | -56.0% |
| Stocks and contracts in progress | 3 | €1,172,241 | €383,314 | -€788,927 | -67.3% |
| Stocks | 30/36 | €1,172,241 | €383,314 | -€788,927 | -67.3% |
| Amounts receivable within one year | 40/41 | €1,426 | €6,431 | +€5,006 | +351.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,426 | €6,431 | +€5,006 | +351.1% |
| Cash at bank and in hand | 54/58 | €5,674 | €7,200 | +€1,526 | +26.9% |
| Total equity and liabilities | 10/49 | €1,662,289 | €623,821 | -€1.0m | -62.5% |
| Equity | 10/15 | €635,707 | -€404,936 | -€1.0m | |
| Contributions | 10/11 | €823,255 | €823,255 | = | 0.0% |
| Reserves | 13 | €52,568 | €52,568 | = | 0.0% |
| Distributable reserves | 133 | €52,568 | €52,568 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€240,117 | -€1,280,759 | -€1.0m | -433.4% |
| Amounts payable | 17/49 | €1,026,582 | €1,028,756 | +€2,174 | +0.2% |
| Amounts payable after more than one year | 17 | €962,310 | €963,348 | +€1,038 | +0.1% |
| Financial debts | 170/4 | €962,310 | €963,348 | +€1,038 | +0.1% |
| Amounts payable within one year | 42/48 | €64,273 | €65,409 | +€1,136 | +1.8% |
| Trade debts | 44 | €20,829 | €47,942 | +€27,112 | +130.2% |
| Suppliers | 440/4 | €20,829 | €47,942 | +€27,112 | +130.2% |
| Taxes, remuneration and social security | 45 | €21,573 | €17,467 | -€4,105 | -19.0% |
| Taxes | 450/3 | €1,574 | €1,630 | +€57 | +3.6% |
| Remuneration and social security | 454/9 | €19,999 | €15,837 | -€4,162 | -20.8% |
| Other amounts payable | 47/48 | €21,871 | €0 | -€21,871 | -100.0% |
| Remuneration, social security and pensions | 62 | €83,037 | €75,923 | -€7,114 | -8.6% |
| Other operating charges | 640/8 | €1,306 | €1,020,099 | +€1.0m | +77983.6% |
| Gross operating margin | 9900 | €84,261 | €43,448 | -€40,813 | -48.4% |
| Operating profit (loss) | 9901 | -€82 | -€1,052,575 | -€1.1m | -1277606.7% |
| Financial income | 75/76B | €31,747 | €18,653 | -€13,094 | -41.2% |
| Recurring financial income | 75 | €31,747 | €18,653 | -€13,094 | -41.2% |
| Financial charges | 65/66B | €1,884 | €1,530 | -€354 | -18.8% |
| Recurring financial charges | 65 | €1,884 | €1,530 | -€354 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €29,781 | -€1,035,452 | -€1.1m | |
| Income taxes | 67/77 | €177 | €5,190 | +€5,013 | +2825.1% |
| Profit (loss) for the period | 9904 | €29,604 | -€1,040,642 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €29,604 | -€1,040,642 | -€1.1m |
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 9 October 2026 via checked.be.