Pierres de roche: what changed
What changed
Pierres de roche
NACE 96.230, Day spas, saunas and steam baths
filed annual accounts (NBB)
Net result for the year
-€12,746
2022 · -€23,166+€10,420
Equity
€133,121
2022 · €145,867-€12,746
Cash
€11,770
2022 · €41,965-€30,195
Balance sheet total
€356,150
2022 · €404,080-€47,930
Largest movements
Assets
- Receivables after one year -€42,000
no longer reported in 2023 (was €42,000)
- Cash -€30,195
down €30,195 (-72.0%), from €41,965 to €11,770
mainly Receivables within one year (-€25,055) and Deferred charges and accrued income (-€20,698)
- Receivables within one year +€25,055
up €25,055 (+117%), from €21,345 to €46,400
of which Other amounts receivable: +€19,256
- Tangible fixed assets -€22,937
down €22,937 (-7.9%), from €290,648 to €267,712
of which Land and buildings: -€21,344
- Deferred charges and accrued income +€20,698
up €20,698 (+273%), from €7,589 to €28,287
Equity and liabilities
- Reserves -€38,695
down €38,695 (-23.7%), from €163,471 to €124,776
- Profit (loss) carried forward +€25,949
up €25,949 (+69.0%), from -€37,605 to -€11,656
- Debts after one year -€17,201
down €17,201 (-9.9%), from €173,793 to €156,593
- Trade debts +€11,926
up €11,926 (+964%), from €1,237 to €13,163
- Advances received -€10,965
no longer reported in 2023 (was €10,965)
Income statement
- Staff costs -€9,003
down €9,003 (-16.0%), from €56,176 to €47,173
- Gross operating margin -€6,538
down €6,538 (-10.1%), from €64,874 to €58,336
- Other operating charges +€3,895
up €3,895 (+221%), from €1,765 to €5,659
- Depreciation -€2,782
down €2,782 (-10.7%), from €25,902 to €23,120
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2022
-€23,166
Gross operating margin
-€6,538
Staff costs
+€9,003
Depreciation
+€2,782
Other operating charges
-€3,895
Other operating items
-€332
Financial income
-€104
Financial charges
+€509
Deferred taxes and other
+€8,995
Result 2023
-€12,746
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€11,793
Investment
-€1,632
Financing
-€16,770
Cash 2022
€41,965
From operations (derived)
-€11,793
Net result for the year
-€12,746
Depreciation
+€23,120
Receivables after one year
+€42,000
Receivables within one year
-€25,055
Deferred charges and accrued income
-€20,698
Provisions
-€9,674
Trade debts
+€11,926
Tax, wage and social debts
-€5,176
Advances received
-€10,965
Other debts
-€4,524
Investment (derived)
-€1,632
Investment in fixed assets (net)
-€1,632
Financing
-€16,770
Debts after one year
-€17,201
Current portion of long-term debt
+€309
Short-term financial debts
+€121
Cash 2023
€11,770
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €404,080 | €356,150 | -€47,930 | -11.9% |
| Fixed assets | 21/28 | €291,181 | €269,693 | -€21,488 | -7.4% |
| Intangible fixed assets | 21 | - | €1,449 | +€1,449 | |
| Tangible fixed assets | 22/27 | €290,648 | €267,712 | -€22,937 | -7.9% |
| Land and buildings | 22 | €277,195 | €255,851 | -€21,344 | -7.7% |
| Plant, machinery and equipment | 23 | €11,544 | €10,512 | -€1,032 | -8.9% |
| Furniture and vehicles | 24 | €1,909 | €1,348 | -€561 | -29.4% |
| Financial fixed assets | 28 | €533 | €533 | = | 0.0% |
| Current assets | 29/58 | €112,899 | €86,457 | -€26,442 | -23.4% |
| Amounts receivable after more than one year | 29 | €42,000 | - | -€42,000 | |
| Other amounts receivable | 291 | €42,000 | - | -€42,000 | |
| Amounts receivable within one year | 40/41 | €21,345 | €46,400 | +€25,055 | +117% |
| Trade receivables | 40 | €21,186 | €26,985 | +€5,799 | +27.4% |
| Other amounts receivable | 41 | €159 | €19,415 | +€19,256 | +12,088% |
| Cash at bank and in hand | 54/58 | €41,965 | €11,770 | -€30,195 | -72.0% |
| Deferred charges and accrued income | 490/1 | €7,589 | €28,287 | +€20,698 | +273% |
| Total equity and liabilities | 10/49 | €404,080 | €356,150 | -€47,930 | -11.9% |
| Equity | 10/15 | €145,867 | €133,121 | -€12,746 | -8.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €163,471 | €124,776 | -€38,695 | -23.7% |
| Tax-exempt reserves | 132 | €163,471 | €124,776 | -€38,695 | -23.7% |
| Profit (loss) carried forward | 14 | -€37,605 | -€11,656 | +€25,949 | +69.0% |
| Provisions and deferred taxes | 16 | €40,868 | €31,194 | -€9,674 | -23.7% |
| Deferred taxes | 168 | €40,868 | €31,194 | -€9,674 | -23.7% |
| Amounts payable | 17/49 | €217,345 | €191,835 | -€25,510 | -11.7% |
| Amounts payable after more than one year | 17 | €173,793 | €156,593 | -€17,201 | -9.9% |
| Financial debts | 170/4 | €173,793 | €156,593 | -€17,201 | -9.9% |
| Amounts payable within one year | 42/48 | €43,552 | €35,243 | -€8,310 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €16,892 | €17,201 | +€309 | +1.8% |
| Financial debts | 43 | - | €121 | +€121 | |
| Credit institutions | 430/8 | - | €121 | +€121 | |
| Trade debts | 44 | €1,237 | €13,163 | +€11,926 | +964% |
| Suppliers | 440/4 | €1,237 | €13,163 | +€11,926 | +964% |
| Advances received on contracts in progress | 46 | €10,965 | - | -€10,965 | |
| Taxes, remuneration and social security | 45 | €9,934 | €4,758 | -€5,176 | -52.1% |
| Taxes | 450/3 | €974 | - | -€974 | |
| Remuneration and social security | 454/9 | €8,960 | €4,758 | -€4,202 | -46.9% |
| Other amounts payable | 47/48 | €4,524 | - | -€4,524 | |
| Remuneration, social security and pensions | 62 | €56,176 | €47,173 | -€9,003 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,902 | €23,120 | -€2,782 | -10.7% |
| Other operating charges | 640/8 | €1,765 | €5,659 | +€3,895 | +221% |
| Non-recurring operating charges | 66A | - | €332 | +€332 | |
| Gross operating margin | 9900 | €64,874 | €58,336 | -€6,538 | -10.1% |
| Operating profit (loss) | 9901 | -€18,969 | -€17,949 | +€1,020 | +5.4% |
| Financial income | 75/76B | €1,176 | €1,072 | -€104 | -8.8% |
| Recurring financial income | 75 | €1,176 | €1,072 | -€104 | -8.8% |
| Financial charges | 65/66B | €6,052 | €5,544 | -€509 | -8.4% |
| Recurring financial charges | 65 | €6,052 | €5,544 | -€509 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,845 | -€22,420 | +€1,425 | +6.0% |
| Transfer from deferred taxes | 780 | €679 | €9,674 | +€8,995 | +1,324% |
| Profit (loss) for the period | 9904 | -€23,166 | -€12,746 | +€10,420 | +45.0% |
| Transfer from tax-exempt reserves | 789 | €2,716 | €38,695 | +€35,979 | +1,324% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,450 | €25,949 | +€46,399 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.