RB-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.
RB-STONE
Largest movements
- Receivables within one year -€13,441
down €13,441 (-54.3%), from €24,732 to €11,291
of which Trade receivables: -€12,648
- Cash +€11,030
up €11,030 (+19.8%), from €55,629 to €66,659
mainly Net result for the year (+€21,408) and Receivables within one year (+€13,441)
- Tangible fixed assets -€9,888
down €9,888 (-80.8%), from €12,239 to €2,351
of which Furniture and vehicles: -€9,719
- Reserves +€21,408
up €21,408 (+62.8%), from €34,092 to €55,500
- Other debts -€16,273
down €16,273 (-85.6%), from €19,000 to €2,727
- Trade debts -€8,588
down €8,588 (-81.3%), from €10,561 to €1,973
- Tax, wage and social debts -€5,087
down €5,087 (-79.5%), from €6,399 to €1,311
of which Taxes: -€3,509
- Current portion of long-term debt -€4,250
down €4,250 (-83.2%), from €5,107 to €857
- Gross operating margin -€10,895
down €10,895 (-21.4%), from €50,922 to €40,026
- Taxes -€509
down €509 (-5.8%), from €8,821 to €8,311
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.
Cash bridge derived
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 | €92,950 | €80,499 | -€12,451 | -13.4% |
| Fixed assets | 21/28 | €12,239 | €2,351 | -€9,888 | -80.8% |
| Tangible fixed assets | 22/27 | €12,239 | €2,351 | -€9,888 | -80.8% |
| Plant, machinery and equipment | 23 | €339 | €169 | -€169 | -50.0% |
| Furniture and vehicles | 24 | €11,900 | €2,182 | -€9,719 | -81.7% |
| Current assets | 29/58 | €80,711 | €78,148 | -€2,563 | -3.2% |
| Amounts receivable within one year | 40/41 | €24,732 | €11,291 | -€13,441 | -54.3% |
| Trade receivables | 40 | €22,399 | €9,751 | -€12,648 | -56.5% |
| Other amounts receivable | 41 | €2,332 | €1,540 | -€793 | -34.0% |
| Cash at bank and in hand | 54/58 | €55,629 | €66,659 | +€11,030 | +19.8% |
| Deferred charges and accrued income | 490/1 | €350 | €198 | -€153 | -43.6% |
| Total equity and liabilities | 10/49 | €92,950 | €80,499 | -€12,451 | -13.4% |
| Equity | 10/15 | €50,201 | €71,609 | +€21,408 | +42.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,092 | €55,500 | +€21,408 | +62.8% |
| Distributable reserves | 133 | €34,092 | €55,500 | +€21,408 | +62.8% |
| Profit (loss) carried forward | 14 | €9,909 | €9,909 | = | 0.0% |
| Amounts payable | 17/49 | €42,749 | €8,890 | -€33,859 | -79.2% |
| Amounts payable after more than one year | 17 | €857 | €0 | -€857 | -100.0% |
| Financial debts | 170/4 | €857 | €0 | -€857 | -100.0% |
| Amounts payable within one year | 42/48 | €41,067 | €8,340 | -€32,727 | -79.7% |
| Current portion of amounts payable after more than one year | 42 | €5,107 | €857 | -€4,250 | -83.2% |
| Trade debts | 44 | €10,561 | €1,973 | -€8,588 | -81.3% |
| Suppliers | 440/4 | €10,561 | €1,973 | -€8,588 | -81.3% |
| Advances received on contracts in progress | 46 | - | €1,472 | +€1,472 | |
| Taxes, remuneration and social security | 45 | €6,399 | €1,311 | -€5,087 | -79.5% |
| Taxes | 450/3 | €4,821 | €1,311 | -€3,509 | -72.8% |
| Remuneration and social security | 454/9 | €1,578 | €0 | -€1,578 | -100.0% |
| Other amounts payable | 47/48 | €19,000 | €2,727 | -€16,273 | -85.6% |
| Accrued charges and deferred income | 492/3 | €825 | €550 | -€275 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,815 | €9,888 | +€73 | +0.7% |
| Other operating charges | 640/8 | €682 | €733 | +€51 | +7.4% |
| Gross operating margin | 9900 | €50,922 | €40,026 | -€10,895 | -21.4% |
| Operating profit (loss) | 9901 | €40,425 | €29,405 | -€11,020 | -27.3% |
| Financial income | 75/76B | €247 | €401 | +€154 | +62.4% |
| Recurring financial income | 75 | €247 | €401 | +€154 | +62.4% |
| Financial charges | 65/66B | €241 | €87 | -€154 | -63.9% |
| Recurring financial charges | 65 | €241 | €87 | -€154 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €40,430 | €29,719 | -€10,711 | -26.5% |
| Income taxes | 67/77 | €8,821 | €8,311 | -€509 | -5.8% |
| Profit (loss) for the period | 9904 | €31,609 | €21,408 | -€10,202 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,609 | €21,408 | -€10,202 | -32.3% |
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 9 October 2026 via checked.be.