M.PRO.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.
M.PRO.STONE
Largest movements
- Tangible fixed assets +€3,291
up €3,291 (+199.3%), from €1,651 to €4,942
of which Furniture and vehicles: +€3,710
- Receivables within one year -€917
down €917 (-16.6%), from €5,510 to €4,593
of which Trade receivables: -€4,191
- Cash -€370
down €370 (-11.9%), from €3,106 to €2,736
mainly Investment in fixed assets (net) (-€5,330) and Trade debts (-€1,976)
- Deferred charges and accrued income +€124
new in 2024: €124
- Tax, wage and social debts +€2,189
up €2,189 (+573.5%), from €382 to €2,571
- Trade debts -€1,976
no longer reported in 2024 (was €1,976)
- Profit (loss) carried forward +€1,915
up €1,915 (+33.2%), from €5,759 to €7,674
- Taxes -€4,388
no longer reported in 2024 (was €4,388)
- Gross operating margin -€1,690
down €1,690 (-28.4%), from €5,952 to €4,262
- Depreciation +€1,645
up €1,645 (+417.2%), from €394 to €2,039
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.
Cash bridge derived
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 | €10,267 | €12,395 | +€2,128 | +20.7% |
| Fixed assets | 21/28 | €1,651 | €4,942 | +€3,291 | +199.3% |
| Tangible fixed assets | 22/27 | €1,651 | €4,942 | +€3,291 | +199.3% |
| Plant, machinery and equipment | 23 | €985 | €565 | -€419 | -42.6% |
| Furniture and vehicles | 24 | €667 | €4,377 | +€3,710 | +556.5% |
| Current assets | 29/58 | €8,616 | €7,453 | -€1,163 | -13.5% |
| Amounts receivable within one year | 40/41 | €5,510 | €4,593 | -€917 | -16.6% |
| Trade receivables | 40 | €4,492 | €301 | -€4,191 | -93.3% |
| Other amounts receivable | 41 | €1,017 | €4,292 | +€3,274 | +321.9% |
| Cash at bank and in hand | 54/58 | €3,106 | €2,736 | -€370 | -11.9% |
| Deferred charges and accrued income | 490/1 | - | €124 | +€124 | |
| Total equity and liabilities | 10/49 | €10,267 | €12,395 | +€2,128 | +20.7% |
| Equity | 10/15 | €6,759 | €8,674 | +€1,915 | +28.3% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,759 | €7,674 | +€1,915 | +33.2% |
| Amounts payable | 17/49 | €3,508 | €3,721 | +€213 | +6.1% |
| Amounts payable within one year | 42/48 | €3,508 | €3,721 | +€213 | +6.1% |
| Trade debts | 44 | €1,976 | - | -€1,976 | |
| Suppliers | 440/4 | €1,976 | - | -€1,976 | |
| Taxes, remuneration and social security | 45 | €382 | €2,571 | +€2,189 | +573.5% |
| Remuneration and social security | 454/9 | €382 | €2,571 | +€2,189 | +573.5% |
| Other amounts payable | 47/48 | €1,150 | €1,150 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €2,039 | +€1,645 | +417.2% |
| Other operating charges | 640/8 | €244 | €213 | -€31 | -12.7% |
| Gross operating margin | 9900 | €5,952 | €4,262 | -€1,690 | -28.4% |
| Operating profit (loss) | 9901 | €5,314 | €2,010 | -€3,304 | -62.2% |
| Financial charges | 65/66B | €96 | €96 | +€0 | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €5,218 | €1,915 | -€3,304 | -63.3% |
| Income taxes | 67/77 | €4,388 | - | -€4,388 | |
| Profit (loss) for the period | 9904 | €830 | €1,915 | +€1,085 | +130.6% |
| Profit (loss) for the period to be appropriated | 9905 | €830 | €1,915 | +€1,085 | +130.6% |
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 10 October 2026 via checked.be.