NEXT STONE CAPITAL: 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.
NEXT STONE CAPITAL
Largest movements
- Cash +€90,048
up €90,048 (+234%), from €38,463 to €128,510
mainly Net result for the year (+€93,384) and Advances received (+€26,188)
- Financial fixed assets +€30,000
up €30,000 (+5.2%), from €572,000 to €602,000
- Reserves +€93,384
up €93,384 (+14.4%), from €646,545 to €739,929
of which Distributable reserves: +€93,384
- Advances received +€26,188
new in 2025: €26,188
- Financial income -€14,665
down €14,665 (-100.0%), from €14,665 to €0
- Taxes +€8,296
up €8,296 (+28.3%), from €29,296 to €37,592
- Other operating charges +€3,650
up €3,650 (+173%), from €2,107 to €5,757
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 | €708,776 | €831,706 | +€122,931 | +17.3% |
| Fixed assets | 21/28 | €610,648 | €640,032 | +€29,385 | +4.8% |
| Tangible fixed assets | 22/27 | €38,648 | €38,032 | -€615 | -1.6% |
| Plant, machinery and equipment | 23 | €10,000 | €10,000 | = | 0.0% |
| Furniture and vehicles | 24 | €28,648 | €28,032 | -€615 | -2.1% |
| Financial fixed assets | 28 | €572,000 | €602,000 | +€30,000 | +5.2% |
| Current assets | 29/58 | €98,128 | €191,674 | +€93,546 | +95.3% |
| Amounts receivable within one year | 40/41 | €45,000 | €44,933 | -€67 | -0.1% |
| Trade receivables | 40 | €41,567 | €43,947 | +€2,381 | +5.7% |
| Other amounts receivable | 41 | €3,433 | €986 | -€2,447 | -71.3% |
| Cash at bank and in hand | 54/58 | €38,463 | €128,510 | +€90,048 | +234% |
| Deferred charges and accrued income | 490/1 | €14,665 | €18,231 | +€3,565 | +24.3% |
| Total equity and liabilities | 10/49 | €708,776 | €831,706 | +€122,931 | +17.3% |
| Equity | 10/15 | €665,145 | €758,529 | +€93,384 | +14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €646,545 | €739,929 | +€93,384 | +14.4% |
| 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 | €644,685 | €738,069 | +€93,384 | +14.5% |
| Amounts payable | 17/49 | €43,630 | €73,177 | +€29,547 | +67.7% |
| Amounts payable within one year | 42/48 | €43,630 | €73,177 | +€29,547 | +67.7% |
| Trade debts | 44 | €23,886 | €28,072 | +€4,186 | +17.5% |
| Suppliers | 440/4 | €23,886 | €28,072 | +€4,186 | +17.5% |
| Advances received on contracts in progress | 46 | - | €26,188 | +€26,188 | |
| Taxes, remuneration and social security | 45 | €17,733 | €16,099 | -€1,634 | -9.2% |
| Taxes | 450/3 | €17,733 | €16,099 | -€1,634 | -9.2% |
| Other amounts payable | 47/48 | €2,011 | €2,819 | +€808 | +40.2% |
| Non-recurring operating income | 76A | €5,579 | - | -€5,579 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,863 | €7,997 | +€134 | +1.7% |
| Other operating charges | 640/8 | €2,107 | €5,757 | +€3,650 | +173% |
| Non-recurring operating charges | 66A | - | €3,574 | +€3,574 | |
| Gross operating margin | 9900 | €147,809 | €149,127 | +€1,319 | +0.9% |
| Operating profit (loss) | 9901 | €137,838 | €131,799 | -€6,039 | -4.4% |
| Financial income | 75/76B | €14,665 | €0 | -€14,665 | -100.0% |
| Recurring financial income | 75 | €14,665 | €0 | -€14,665 | -100.0% |
| Financial charges | 65/66B | €948 | €823 | -€125 | -13.2% |
| Recurring financial charges | 65 | €948 | €823 | -€125 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €151,555 | €130,976 | -€20,579 | -13.6% |
| Income taxes | 67/77 | €29,296 | €37,592 | +€8,296 | +28.3% |
| Profit (loss) for the period | 9904 | €122,259 | €93,384 | -€28,876 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €122,259 | €93,384 | -€28,876 | -23.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.