D-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.
D-STONE
Largest movements
- Cash +€38,440
up €38,440 (+48.8%), from €78,812 to €117,252
mainly Net result for the year (+€32,618) and Tax, wage and social debts (+€2,195)
- Receivables within one year -€2,015
down €2,015 (-5.8%), from €34,735 to €32,720
of which Trade receivables: -€1,815
- Profit (loss) carried forward +€32,618
up €32,618 (+45.1%), from €72,245 to €104,863
- Tax, wage and social debts +€2,195
up €2,195 (+6.1%), from €35,754 to €37,949
- Trade debts +€1,638
new in 2024: €1,638
- Gross operating margin -€49,734
down €49,734 (-54.5%), from €91,188 to €41,454
- Taxes -€9,775
down €9,775 (-53.8%), from €18,165 to €8,390
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 | €113,547 | €149,973 | +€36,425 | +32.1% |
| Current assets | 29/58 | €113,547 | €149,973 | +€36,425 | +32.1% |
| Amounts receivable within one year | 40/41 | €34,735 | €32,720 | -€2,015 | -5.8% |
| Trade receivables | 40 | €30,755 | €28,940 | -€1,815 | -5.9% |
| Other amounts receivable | 41 | €3,980 | €3,780 | -€200 | -5.0% |
| Cash at bank and in hand | 54/58 | €78,812 | €117,252 | +€38,440 | +48.8% |
| Total equity and liabilities | 10/49 | €113,547 | €149,973 | +€36,425 | +32.1% |
| Equity | 10/15 | €77,245 | €109,863 | +€32,618 | +42.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,245 | €104,863 | +€32,618 | +45.1% |
| Amounts payable | 17/49 | €36,302 | €40,109 | +€3,807 | +10.5% |
| Amounts payable within one year | 42/48 | €36,302 | €40,109 | +€3,807 | +10.5% |
| Trade debts | 44 | - | €1,638 | +€1,638 | |
| Suppliers | 440/4 | - | €1,638 | +€1,638 | |
| Taxes, remuneration and social security | 45 | €35,754 | €37,949 | +€2,195 | +6.1% |
| Taxes | 450/3 | €35,754 | €37,949 | +€2,195 | +6.1% |
| Other amounts payable | 47/48 | €548 | €522 | -€26 | -4.8% |
| Other operating charges | 640/8 | €735 | €387 | -€348 | -47.3% |
| Gross operating margin | 9900 | €91,188 | €41,454 | -€49,734 | -54.5% |
| Operating profit (loss) | 9901 | €90,452 | €41,066 | -€49,386 | -54.6% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €57 | €59 | +€1 | +2.2% |
| Recurring financial charges | 65 | €57 | €59 | +€1 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €90,410 | €41,008 | -€49,402 | -54.6% |
| Income taxes | 67/77 | €18,165 | €8,390 | -€9,775 | -53.8% |
| Profit (loss) for the period | 9904 | €72,245 | €32,618 | -€39,627 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,245 | €32,618 | -€39,627 | -54.9% |
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 17 October 2026 via checked.be.