Living 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.
Living Stone
Largest movements
- Intangible fixed assets -€56,295
down €56,295 (-80.0%), from €70,330 to €14,035
- Receivables within one year -€13,490
down €13,490 (-47.2%), from €28,590 to €15,100
of which Trade receivables: -€9,903
- Cash -€2,114
down €2,114 (-40.0%), from €5,292 to €3,178
mainly Net result for the year (-€41,482) and Trade debts (-€15,871)
- Profit (loss) carried forward -€41,482
down €41,482 (-427%), from -€9,717 to -€51,199
- Trade debts -€15,871
down €15,871 (-19.1%), from €83,234 to €67,363
- Investment grants -€12,000
down €12,000 (-80.0%), from €14,992 to €2,992
- Provisions -€4,000
down €4,000 (-80.0%), from €4,997 to €997
- Depreciation +€56,184
up €56,184 (+9,333%), from €602 to €56,786
- Gross operating margin -€46,502
down €46,502 (-98.9%), from €47,006 to €503
- Financial income +€11,983
up €11,983 (+41,322%), from €29 to €12,012
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 | €123,482 | €50,706 | -€72,776 | -58.9% |
| Fixed assets | 21/28 | €88,651 | €31,865 | -€56,786 | -64.1% |
| Intangible fixed assets | 21 | €70,330 | €14,035 | -€56,295 | -80.0% |
| Tangible fixed assets | 22/27 | €1,821 | €1,329 | -€492 | -27.0% |
| Land and buildings | 22 | €1,778 | €1,329 | -€448 | -25.2% |
| Furniture and vehicles | 24 | €43 | - | -€43 | |
| Financial fixed assets | 28 | €16,500 | €16,500 | = | 0.0% |
| Current assets | 29/58 | €34,831 | €18,841 | -€15,990 | -45.9% |
| Amounts receivable within one year | 40/41 | €28,590 | €15,100 | -€13,490 | -47.2% |
| Trade receivables | 40 | €18,309 | €8,407 | -€9,903 | -54.1% |
| Other amounts receivable | 41 | €10,281 | €6,693 | -€3,587 | -34.9% |
| Cash at bank and in hand | 54/58 | €5,292 | €3,178 | -€2,114 | -40.0% |
| Deferred charges and accrued income | 490/1 | €949 | €563 | -€385 | -40.6% |
| Total equity and liabilities | 10/49 | €123,482 | €50,706 | -€72,776 | -58.9% |
| Equity | 10/15 | €34,164 | -€19,318 | -€53,482 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €10,298 | €10,298 | = | 0.0% |
| Distributable reserves | 133 | €10,298 | €10,298 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,717 | -€51,199 | -€41,482 | -427% |
| Investment grants | 15 | €14,992 | €2,992 | -€12,000 | -80.0% |
| Provisions and deferred taxes | 16 | €4,997 | €997 | -€4,000 | -80.0% |
| Deferred taxes | 168 | €4,997 | €997 | -€4,000 | -80.0% |
| Amounts payable | 17/49 | €84,320 | €69,026 | -€15,294 | -18.1% |
| Amounts payable within one year | 42/48 | €84,249 | €68,984 | -€15,264 | -18.1% |
| Financial debts | 43 | €1,014 | €918 | -€96 | -9.5% |
| Credit institutions | 430/8 | €1,014 | €918 | -€96 | -9.5% |
| Trade debts | 44 | €83,234 | €67,363 | -€15,871 | -19.1% |
| Suppliers | 440/4 | €83,234 | €67,363 | -€15,871 | -19.1% |
| Taxes, remuneration and social security | 45 | - | €659 | +€659 | |
| Taxes | 450/3 | - | €659 | +€659 | |
| Other amounts payable | 47/48 | - | €44 | +€44 | |
| Accrued charges and deferred income | 492/3 | €72 | €42 | -€30 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €602 | €56,786 | +€56,184 | +9,333% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Non-recurring operating charges | 66A | €9,050 | €170 | -€8,880 | -98.1% |
| Gross operating margin | 9900 | €47,006 | €503 | -€46,502 | -98.9% |
| Operating profit (loss) | 9901 | €37,228 | -€56,581 | -€93,809 | |
| Financial income | 75/76B | €29 | €12,012 | +€11,983 | +41,322% |
| Recurring financial income | 75 | €29 | €12,012 | +€11,983 | +41,322% |
| Financial charges | 65/66B | €1,123 | €913 | -€210 | -18.7% |
| Recurring financial charges | 65 | €1,123 | €913 | -€210 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €36,134 | -€45,482 | -€81,616 | |
| Transfer from deferred taxes | 780 | €3 | €4,000 | +€3,997 | +145,885% |
| Profit (loss) for the period | 9904 | €36,137 | -€41,482 | -€77,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,137 | -€41,482 | -€77,619 |
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 1 November 2026 via checked.be.