Het Stenen Vuur: 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.
Het Stenen Vuur
Largest movements
- Cash +€11,546
up €11,546 (+45.1%), from €25,598 to €37,145
mainly Accrued charges and deferred income (+€24,000) and Depreciation (+€20,259)
- Receivables within one year -€5,478
down €5,478 (-57.6%), from €9,511 to €4,033
of which Other amounts receivable: -€4,205
- Tangible fixed assets +€4,741
up €4,741 (+7.0%), from €67,277 to €72,019
of which Land and buildings: +€25,000
- Deferred charges and accrued income +€4,376
new in 2025: €4,376
- Accrued charges and deferred income +€24,000
up €24,000 (+192%), from €12,500 to €36,500
- Profit (loss) carried forward -€10,103
new in 2025: -€10,103
- Trade debts +€2,042
up €2,042 (+52.9%), from €3,859 to €5,901
- Gross operating margin -€34,837
down €34,837 (-76.7%), from €45,411 to €10,574
- Taxes -€8,424
down €8,424 (-98.5%), from €8,556 to €132
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 | €102,387 | €117,573 | +€15,186 | +14.8% |
| Fixed assets | 21/28 | €67,277 | €72,019 | +€4,741 | +7.0% |
| Tangible fixed assets | 22/27 | €67,277 | €72,019 | +€4,741 | +7.0% |
| Land and buildings | 22 | - | €25,000 | +€25,000 | |
| Plant, machinery and equipment | 23 | €49,278 | €36,501 | -€12,777 | -25.9% |
| Furniture and vehicles | 24 | €17,999 | €10,518 | -€7,482 | -41.6% |
| Current assets | 29/58 | €35,109 | €45,554 | +€10,445 | +29.7% |
| Amounts receivable within one year | 40/41 | €9,511 | €4,033 | -€5,478 | -57.6% |
| Trade receivables | 40 | €2,348 | €1,075 | -€1,272 | -54.2% |
| Other amounts receivable | 41 | €7,163 | €2,958 | -€4,205 | -58.7% |
| Cash at bank and in hand | 54/58 | €25,598 | €37,145 | +€11,546 | +45.1% |
| Deferred charges and accrued income | 490/1 | - | €4,376 | +€4,376 | |
| Total equity and liabilities | 10/49 | €102,387 | €117,573 | +€15,186 | +14.8% |
| Equity | 10/15 | €57,848 | €47,745 | -€10,103 | -17.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €51,548 | €51,548 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,688 | €49,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,103 | -€10,103 | |
| Amounts payable | 17/49 | €44,539 | €69,829 | +€25,289 | +56.8% |
| Amounts payable within one year | 42/48 | €32,039 | €33,329 | +€1,289 | +4.0% |
| Trade debts | 44 | €3,859 | €5,901 | +€2,042 | +52.9% |
| Suppliers | 440/4 | €3,859 | €5,901 | +€2,042 | +52.9% |
| Taxes, remuneration and social security | 45 | €7,741 | €6,889 | -€852 | -11.0% |
| Taxes | 450/3 | €7,741 | €6,889 | -€852 | -11.0% |
| Other amounts payable | 47/48 | €20,439 | €20,539 | +€100 | +0.5% |
| Accrued charges and deferred income | 492/3 | €12,500 | €36,500 | +€24,000 | +192% |
| Non-recurring operating income | 76A | - | €846 | +€846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,053 | €20,259 | +€206 | +1.0% |
| Other operating charges | 640/8 | €89 | €237 | +€148 | +166% |
| Gross operating margin | 9900 | €45,411 | €10,574 | -€34,837 | -76.7% |
| Operating profit (loss) | 9901 | €25,270 | -€9,922 | -€35,192 | |
| Financial charges | 65/66B | €72 | €49 | -€23 | -31.7% |
| Recurring financial charges | 65 | €72 | €49 | -€23 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €25,198 | -€9,971 | -€35,169 | |
| Income taxes | 67/77 | €8,556 | €132 | -€8,424 | -98.5% |
| Profit (loss) for the period | 9904 | €16,641 | -€10,103 | -€26,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,641 | -€10,103 | -€26,745 |
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 22 October 2026 via checked.be.