D & D STONE: what changed
Two fiscal 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.
D & D STONE
Largest movements
- Cash -€3
no longer reported in 2026 (was €3)
- Tax, wage and social debts -€162
no longer reported in 2026 (was €162)
- Other debts +€160
up €160 (+0.3%), from €56,452 to €56,611
- Gross operating margin -€428
no longer reported in 2026 (was €428)
- Other operating charges -€126
no longer reported in 2026 (was €126)
- Financial income -€9
no longer reported in 2026 (was €9)
From the 2025 result to the 2026 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3 | - | -€3 | |
| Current assets | 29/58 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €3 | - | -€3 | |
| Total equity and liabilities | 10/49 | €3 | - | -€3 | |
| Equity | 10/15 | -€56,611 | -€56,611 | = | 0.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,611 | -€81,611 | = | 0.0% |
| Amounts payable | 17/49 | €56,614 | €56,611 | -€3 | 0.0% |
| Amounts payable within one year | 42/48 | €56,614 | €56,611 | -€3 | 0.0% |
| Taxes, remuneration and social security | 45 | €162 | - | -€162 | |
| Taxes | 450/3 | €162 | - | -€162 | |
| Other amounts payable | 47/48 | €56,452 | €56,611 | +€160 | +0.3% |
| Other operating charges | 640/8 | €126 | - | -€126 | |
| Gross operating margin | 9900 | €428 | - | -€428 | |
| Operating profit (loss) | 9901 | €302 | - | -€302 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Profit (loss) for the period before taxes | 9903 | €310 | - | -€310 | |
| Profit (loss) for the period | 9904 | €310 | - | -€310 | |
| Profit (loss) for the period to be appropriated | 9905 | €310 | - | -€310 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.