DECASTONE: 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.
What changed
DECASTONE
NACE 23.700, Cutting, shaping and finishing of stone
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€35,258
2024 · -€61,538+€96,796
Equity
€126,683
2024 · €91,424+€35,258
Cash
€14,955
2024 · €6,513+€8,442
Balance sheet total
€1.6m
2024 · €1.8m-€210,181
Largest movements
Assets
- Tangible fixed assets -€193,550
down €193,550 (-13.6%), from €1.4m to €1.2m
- Receivables within one year -€42,353
down €42,353 (-19.5%), from €216,929 to €174,576
of which Trade receivables: -€42,353
Equity and liabilities
- Debts after one year -€200,532
down €200,532 (-27.1%), from €739,606 to €539,074
- Current portion of long-term debt -€68,301
down €68,301 (-24.8%), from €275,467 to €207,167
- Profit (loss) carried forward +€35,258
up €35,258 (+27.4%), from -€128,576 to -€93,317
- Trade debts +€27,509
up €27,509 (+21.7%), from €126,799 to €154,307
Income statement
- Staff costs -€60,207
down €60,207 (-30.5%), from €197,365 to €137,158
- Gross operating margin +€31,680
up €31,680 (+7.6%), from €415,111 to €446,791
- Financial charges -€5,467
down €5,467 (-9.0%), from €60,573 to €55,106
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.
Result 2024
-€61,538
Gross operating margin
+€31,680
Staff costs
+€60,207
Depreciation
-€3,413
Write-downs
+€346
Other operating charges
+€2,500
Financial income
+€7
Financial charges
+€5,467
Result 2025
€35,258
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.
From operations
+€291,759
Investment
-€14,484
Financing
-€268,833
Cash 2024
€6,513
From operations (derived)
+€291,759
Net result for the year
+€35,258
Depreciation
+€209,599
Stocks and contracts
-€17,990
Receivables within one year
+€42,353
Deferred charges and accrued income
-€854
Trade debts
+€27,509
Tax, wage and social debts
-€4,115
Investment (derived)
-€14,484
Investment in fixed assets (net)
-€14,484
Financing
-€268,833
Debts after one year
-€200,532
Current portion of long-term debt
-€68,301
Cash 2025
€14,955
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,815,149 | €1,604,968 | -€210,181 | -11.6% |
| Fixed assets | 21/28 | €1,424,748 | €1,229,633 | -€195,115 | -13.7% |
| Intangible fixed assets | 21 | €4,784 | €3,219 | -€1,565 | -32.7% |
| Tangible fixed assets | 22/27 | €1,419,964 | €1,226,414 | -€193,550 | -13.6% |
| Plant, machinery and equipment | 23 | €513,409 | €442,819 | -€70,590 | -13.7% |
| Furniture and vehicles | 24 | €52,248 | €37,289 | -€14,960 | -28.6% |
| Leasing and similar rights | 25 | €669,110 | €573,860 | -€95,250 | -14.2% |
| Other tangible fixed assets | 26 | €185,197 | €172,447 | -€12,751 | -6.9% |
| Current assets | 29/58 | €390,401 | €375,334 | -€15,066 | -3.9% |
| Stocks and contracts in progress | 3 | €165,333 | €183,323 | +€17,990 | +10.9% |
| Stocks | 30/36 | €165,333 | €183,323 | +€17,990 | +10.9% |
| Amounts receivable within one year | 40/41 | €216,929 | €174,576 | -€42,353 | -19.5% |
| Trade receivables | 40 | €213,765 | €171,412 | -€42,353 | -19.8% |
| Other amounts receivable | 41 | €3,164 | €3,164 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,513 | €14,955 | +€8,442 | +129.6% |
| Deferred charges and accrued income | 490/1 | €1,626 | €2,480 | +€854 | +52.5% |
| Total equity and liabilities | 10/49 | €1,815,149 | €1,604,968 | -€210,181 | -11.6% |
| Equity | 10/15 | €91,424 | €126,683 | +€35,258 | +38.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,576 | -€93,317 | +€35,258 | +27.4% |
| Amounts payable | 17/49 | €1,723,724 | €1,478,285 | -€245,439 | -14.2% |
| Amounts payable after more than one year | 17 | €739,606 | €539,074 | -€200,532 | -27.1% |
| Financial debts | 170/4 | €739,606 | €539,074 | -€200,532 | -27.1% |
| Amounts payable within one year | 42/48 | €984,118 | €939,211 | -€44,907 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €275,467 | €207,167 | -€68,301 | -24.8% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Trade debts | 44 | €126,799 | €154,307 | +€27,509 | +21.7% |
| Suppliers | 440/4 | €126,799 | €154,307 | +€27,509 | +21.7% |
| Taxes, remuneration and social security | 45 | €6,852 | €2,737 | -€4,115 | -60.1% |
| Taxes | 450/3 | €6,852 | €2,737 | -€4,115 | -60.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €400,000 | €400,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €556 | +€556 | |
| Remuneration, social security and pensions | 62 | €197,365 | €137,158 | -€60,207 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206,186 | €209,599 | +€3,413 | +1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €346 | €0 | -€346 | -100.0% |
| Other operating charges | 640/8 | €12,196 | €9,696 | -€2,500 | -20.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €415,111 | €446,791 | +€31,680 | +7.6% |
| Operating profit (loss) | 9901 | -€984 | €90,338 | +€91,322 | |
| Financial income | 75/76B | €19 | €26 | +€7 | +38.6% |
| Recurring financial income | 75 | €19 | €26 | +€7 | +38.6% |
| Financial charges | 65/66B | €60,573 | €55,106 | -€5,467 | -9.0% |
| Recurring financial charges | 65 | €60,573 | €55,106 | -€5,467 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€61,538 | €35,258 | +€96,796 | |
| Profit (loss) for the period | 9904 | -€61,538 | €35,258 | +€96,796 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,538 | €35,258 | +€96,796 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.