BUTTERSTONE DIAMOND TOOLS: what changed
What changed
BUTTERSTONE DIAMOND TOOLS
NACE 46.620, Wholesale of machine tools
filed annual accounts (NBB)
Net result for the year
€108,770
2024 · €106,849+€1,921
Equity
€2.2m
2024 · €2.1m+€108,770
Cash
€70,117
2024 · €109,083-€38,966
Balance sheet total
€3.8m
2024 · €3.4m+€347,614
Largest movements
Assets
- Receivables within one year +€366,819
up €366,819 (+66.8%), from €548,746 to €915,564
of which Trade receivables: +€409,230
- Cash -€38,966
down €38,966 (-35.7%), from €109,083 to €70,117
mainly Receivables within one year (-€366,819) and Trade debts (-€39,940)
Equity and liabilities
- Debts after one year +€199,211
up €199,211 (+22.2%), from €897,033 to €1.1m
- Profit (loss) carried forward +€108,770
up €108,770 (+6.0%), from €1.8m to €1.9m
- Trade debts -€39,940
down €39,940 (-14.1%), from €283,261 to €243,321
Income statement
- Gross operating margin +€32,644
up €32,644 (+9.1%), from €360,580 to €393,223
- Staff costs +€15,197
up €15,197 (+10.1%), from €150,263 to €165,460
- Financial charges +€11,792
up €11,792 (+18.3%), from €64,513 to €76,304
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€106,849
Gross operating margin
+€32,644
Staff costs
-€15,197
Depreciation
+€990
Other operating charges
-€2,475
Financial income
-€2,987
Financial charges
-€11,792
Taxes
+€738
Result 2025
€108,770
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€275,731
Investment
€0
Financing
+€236,764
Cash 2024
€109,083
From operations (derived)
-€275,731
Net result for the year
+€108,770
Stocks and contracts
-€19,762
Receivables within one year
-€366,819
Trade debts
-€39,940
Tax, wage and social debts
+€18,067
Accrued charges and deferred income
+€23,952
Financing
+€236,764
Debts after one year
+€199,211
Short-term financial debts
+€37,554
Cash 2025
€70,117
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,419,710 | €3,767,324 | +€347,614 | +10.2% |
| Fixed assets | 21/28 | €2,579,333 | €2,579,333 | = | 0.0% |
| Financial fixed assets | 28 | €2,579,333 | €2,579,333 | = | 0.0% |
| Current assets | 29/58 | €840,377 | €1,187,991 | +€347,614 | +41.4% |
| Stocks and contracts in progress | 3 | €182,548 | €202,310 | +€19,762 | +10.8% |
| Stocks | 30/36 | €182,548 | €202,310 | +€19,762 | +10.8% |
| Amounts receivable within one year | 40/41 | €548,746 | €915,564 | +€366,819 | +66.8% |
| Trade receivables | 40 | €397,296 | €806,526 | +€409,230 | +103% |
| Other amounts receivable | 41 | €151,450 | €109,038 | -€42,412 | -28.0% |
| Cash at bank and in hand | 54/58 | €109,083 | €70,117 | -€38,966 | -35.7% |
| Total equity and liabilities | 10/49 | €3,419,710 | €3,767,324 | +€347,614 | +10.2% |
| Equity | 10/15 | €2,133,082 | €2,241,853 | +€108,770 | +5.1% |
| Contributions | 10/11 | €319,200 | €319,200 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,808,882 | €1,917,653 | +€108,770 | +6.0% |
| Amounts payable | 17/49 | €1,286,628 | €1,525,472 | +€238,844 | +18.6% |
| Amounts payable after more than one year | 17 | €897,033 | €1,096,244 | +€199,211 | +22.2% |
| Financial debts | 170/4 | €897,033 | €1,096,244 | +€199,211 | +22.2% |
| Amounts payable within one year | 42/48 | €389,595 | €405,276 | +€15,681 | +4.0% |
| Financial debts | 43 | €55,761 | €93,315 | +€37,554 | +67.3% |
| Credit institutions | 430/8 | €55,761 | €93,315 | +€37,554 | +67.3% |
| Trade debts | 44 | €283,261 | €243,321 | -€39,940 | -14.1% |
| Suppliers | 440/4 | €283,261 | €243,321 | -€39,940 | -14.1% |
| Taxes, remuneration and social security | 45 | €50,572 | €68,640 | +€18,067 | +35.7% |
| Taxes | 450/3 | €16,521 | €33,634 | +€17,113 | +104% |
| Remuneration and social security | 454/9 | €34,051 | €35,005 | +€954 | +2.8% |
| Accrued charges and deferred income | 492/3 | - | €23,952 | +€23,952 | |
| Remuneration, social security and pensions | 62 | €150,263 | €165,460 | +€15,197 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €990 | - | -€990 | |
| Other operating charges | 640/8 | €1,348 | €3,823 | +€2,475 | +184% |
| Gross operating margin | 9900 | €360,580 | €393,223 | +€32,644 | +9.1% |
| Operating profit (loss) | 9901 | €207,979 | €223,940 | +€15,961 | +7.7% |
| Financial income | 75/76B | €2,990 | €3 | -€2,987 | -99.9% |
| Recurring financial income | 75 | €2,990 | €3 | -€2,987 | -99.9% |
| Financial charges | 65/66B | €64,513 | €76,304 | +€11,792 | +18.3% |
| Recurring financial charges | 65 | €64,513 | €76,304 | +€11,792 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €146,456 | €147,639 | +€1,183 | +0.8% |
| Income taxes | 67/77 | €39,607 | €38,869 | -€738 | -1.9% |
| Profit (loss) for the period | 9904 | €106,849 | €108,770 | +€1,921 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €106,849 | €108,770 | +€1,921 | +1.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.