CLAYSTONES: 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.
CLAYSTONES
Largest movements
- Stocks and contracts +€29,163
up €29,163 (+414%), from €7,045 to €36,208
- Receivables within one year +€15,558
up €15,558 (+153%), from €10,148 to €25,706
of which Trade receivables: +€10,000
- Cash -€5,200
down €5,200 (-91.3%), from €5,693 to €493
mainly Stocks and contracts (-€29,163) and Receivables within one year (-€15,558)
- Trade debts +€42,576
up €42,576 (+3,223%), from €1,321 to €43,897
- Profit (loss) carried forward -€3,420
down €3,420 (-114%), from -€3,008 to -€6,428
- Purchases and services +€58,633
up €58,633 (+5,047%), from €1,162 to €59,795
- Turnover +€27,700
up €27,700, from €0 to €27,700
- Gross operating margin -€1,770
down €1,770 (-152%), from -€1,162 to -€2,932
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 | €22,909 | €62,531 | +€39,622 | +173% |
| Current assets | 29/58 | €22,909 | €62,531 | +€39,622 | +173% |
| Stocks and contracts in progress | 3 | €7,045 | €36,208 | +€29,163 | +414% |
| Stocks | 30/36 | €7,045 | €36,208 | +€29,163 | +414% |
| Amounts receivable within one year | 40/41 | €10,148 | €25,706 | +€15,558 | +153% |
| Trade receivables | 40 | €10,000 | €20,000 | +€10,000 | +100% |
| Other amounts receivable | 41 | €148 | €5,706 | +€5,558 | +3,745% |
| Cash at bank and in hand | 54/58 | €5,693 | €493 | -€5,200 | -91.3% |
| Deferred charges and accrued income | 490/1 | €23 | €124 | +€101 | +437% |
| Total equity and liabilities | 10/49 | €22,909 | €62,531 | +€39,622 | +173% |
| Equity | 10/15 | €1,992 | -€1,428 | -€3,420 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,008 | -€6,428 | -€3,420 | -114% |
| Amounts payable | 17/49 | €20,917 | €63,959 | +€43,042 | +206% |
| Amounts payable within one year | 42/48 | €20,821 | €63,959 | +€43,138 | +207% |
| Trade debts | 44 | €1,321 | €43,897 | +€42,576 | +3,223% |
| Suppliers | 440/4 | €1,321 | €43,897 | +€42,576 | +3,223% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €19,500 | €20,062 | +€562 | +2.9% |
| Accrued charges and deferred income | 492/3 | €96 | €0 | -€96 | -100% |
| Turnover | 70 | €0 | €27,700 | +€27,700 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,162 | €59,795 | +€58,633 | +5,047% |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Gross operating margin | 9900 | -€1,162 | -€2,932 | -€1,770 | -152% |
| Operating profit (loss) | 9901 | -€1,608 | -€3,381 | -€1,773 | -110% |
| Financial charges | 65/66B | €55 | €39 | -€16 | -29.2% |
| Recurring financial charges | 65 | €55 | €39 | -€16 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,663 | -€3,420 | -€1,757 | -106% |
| Profit (loss) for the period | 9904 | -€1,663 | -€3,420 | -€1,757 | -106% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,663 | -€3,420 | -€1,757 | -106% |
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 28 October 2026 via checked.be.