MONDIAL 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.
MONDIAL STONE
Largest movements
- Stocks and contracts -€2.0m
down €2.0m (-92.7%), from €2.2m to €160,000
- Cash +€1.6m
up €1.6m (+3,904%), from €40,133 to €1.6m
mainly Stocks and contracts (+€2.0m) and Net result for the year (+€498,957)
- Tangible fixed assets -€85,825
no longer reported in 2025 (was €85,825)
- Short-term financial debts -€500,000
no longer reported in 2025 (was €500,000)
- Reserves +€498,957
up €498,957 (+60.8%), from €820,550 to €1.3m
of which Distributable reserves: +€498,957
- Other debts -€299,880
down €299,880 (-99.6%), from €301,024 to €1,144
- Trade debts -€223,479
down €223,479 (-36.4%), from €613,731 to €390,251
- Gross operating margin +€686,792
up €686,792 (+2,845%), from €24,136 to €710,928
- Taxes +€170,749
new in 2025: €170,749
- Write-downs +€8,750
new in 2025: €8,750
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 | €2,342,412 | €1,788,097 | -€554,315 | -23.7% |
| Fixed assets | 21/28 | €86,825 | €1,000 | -€85,825 | -98.8% |
| Tangible fixed assets | 22/27 | €85,825 | - | -€85,825 | |
| Land and buildings | 22 | €85,825 | - | -€85,825 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €2,255,588 | €1,787,097 | -€468,491 | -20.8% |
| Stocks and contracts in progress | 3 | €2,187,424 | €160,000 | -€2.0m | -92.7% |
| Stocks | 30/36 | €2,187,424 | €160,000 | -€2.0m | -92.7% |
| Amounts receivable within one year | 40/41 | €27,169 | €20,147 | -€7,022 | -25.8% |
| Trade receivables | 40 | €0 | €15,000 | +€15,000 | +14,999,900% |
| Other amounts receivable | 41 | €27,169 | €5,147 | -€22,022 | -81.1% |
| Cash at bank and in hand | 54/58 | €40,133 | €1,606,950 | +€1.6m | +3,904% |
| Deferred charges and accrued income | 490/1 | €861 | - | -€861 | |
| Total equity and liabilities | 10/49 | €2,342,412 | €1,788,097 | -€554,315 | -23.7% |
| Equity | 10/15 | €883,050 | €1,382,006 | +€498,957 | +56.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €820,550 | €1,319,506 | +€498,957 | +60.8% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €814,300 | €1,313,256 | +€498,957 | +61.3% |
| Amounts payable | 17/49 | €1,459,362 | €406,090 | -€1.1m | -72.2% |
| Amounts payable after more than one year | 17 | €2,700 | - | -€2,700 | |
| Other amounts payable | 178/9 | €2,700 | - | -€2,700 | |
| Amounts payable within one year | 42/48 | €1,456,662 | €406,090 | -€1.1m | -72.1% |
| Financial debts | 43 | €500,000 | - | -€500,000 | |
| Credit institutions | 430/8 | €500,000 | - | -€500,000 | |
| Trade debts | 44 | €613,731 | €390,251 | -€223,479 | -36.4% |
| Suppliers | 440/4 | €613,731 | €390,251 | -€223,479 | -36.4% |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €31,907 | €14,695 | -€17,212 | -53.9% |
| Taxes | 450/3 | €31,907 | €14,695 | -€17,212 | -53.9% |
| Other amounts payable | 47/48 | €301,024 | €1,144 | -€299,880 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,207 | - | -€4,207 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,750 | +€8,750 | |
| Other operating charges | 640/8 | €7,102 | €12,271 | +€5,169 | +72.8% |
| Gross operating margin | 9900 | €24,136 | €710,928 | +€686,792 | +2,845% |
| Operating profit (loss) | 9901 | €12,827 | €689,907 | +€677,080 | +5,279% |
| Financial income | 75/76B | €1,271 | €681 | -€589 | -46.4% |
| Recurring financial income | 75 | €1,271 | €681 | -€589 | -46.4% |
| Financial charges | 65/66B | €15,997 | €20,883 | +€4,886 | +30.5% |
| Recurring financial charges | 65 | €15,997 | €20,883 | +€4,886 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,899 | €669,706 | +€671,605 | |
| Income taxes | 67/77 | - | €170,749 | +€170,749 | |
| Profit (loss) for the period | 9904 | -€1,899 | €498,957 | +€500,856 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,899 | €498,957 | +€500,856 |
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 24 October 2026 via checked.be.