RN 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.
RN STONE
Largest movements
- Tangible fixed assets -€31,397
down €31,397 (-12.4%), from €254,181 to €222,783
of which Land and buildings: -€25,197
- Receivables within one year -€25,751
down €25,751 (-80.4%), from €32,030 to €6,279
of which Trade receivables: -€25,723
- Cash +€11,096
up €11,096 (+252.7%), from €4,392 to €15,487
mainly Depreciation (+€31,397) and Net result for the year (+€27,777)
- Deferred charges and accrued income +€4,888
up €4,888 (+169.9%), from €2,877 to €7,765
- Other debts -€52,108
down €52,108 (-56.6%), from €92,095 to €39,987
- Debts after one year -€37,903
down €37,903 (-65.0%), from €58,316 to €20,414
- Profit (loss) carried forward +€27,777
up €27,777 (+26.8%), from €103,736 to €131,513
- Current portion of long-term debt +€18,866
up €18,866 (+22195.8%), from €85 to €18,951
- Accrued charges and deferred income +€4,315
up €4,315 (+137.9%), from €3,129 to €7,444
- Gross operating margin -€43,364
down €43,364 (-41.0%), from €105,678 to €62,314
- Depreciation +€31,397
new in 2024: €31,397
- Financial charges +€1,082
up €1,082 (+560.4%), from €193 to €1,275
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 | €302,229 | €261,065 | -€41,164 | -13.6% |
| Fixed assets | 21/28 | €254,181 | €222,783 | -€31,397 | -12.4% |
| Tangible fixed assets | 22/27 | €254,181 | €222,783 | -€31,397 | -12.4% |
| Land and buildings | 22 | €243,573 | €218,375 | -€25,197 | -10.3% |
| Furniture and vehicles | 24 | €10,608 | €4,408 | -€6,200 | -58.4% |
| Current assets | 29/58 | €48,048 | €38,282 | -€9,767 | -20.3% |
| Stocks and contracts in progress | 3 | €8,750 | €8,750 | = | 0.0% |
| Stocks | 30/36 | €8,750 | €8,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,030 | €6,279 | -€25,751 | -80.4% |
| Trade receivables | 40 | €31,790 | €6,067 | -€25,723 | -80.9% |
| Other amounts receivable | 41 | €240 | €212 | -€28 | -11.6% |
| Cash at bank and in hand | 54/58 | €4,392 | €15,487 | +€11,096 | +252.7% |
| Deferred charges and accrued income | 490/1 | €2,877 | €7,765 | +€4,888 | +169.9% |
| Total equity and liabilities | 10/49 | €302,229 | €261,065 | -€41,164 | -13.6% |
| Equity | 10/15 | €143,434 | €171,211 | +€27,777 | +19.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,298 | €27,298 | = | 0.0% |
| 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 | €25,438 | €25,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,736 | €131,513 | +€27,777 | +26.8% |
| Amounts payable | 17/49 | €158,795 | €89,854 | -€68,941 | -43.4% |
| Amounts payable after more than one year | 17 | €58,316 | €20,414 | -€37,903 | -65.0% |
| Financial debts | 170/4 | €58,316 | €20,414 | -€37,903 | -65.0% |
| Amounts payable within one year | 42/48 | €97,350 | €61,997 | -€35,353 | -36.3% |
| Current portion of amounts payable after more than one year | 42 | €85 | €18,951 | +€18,866 | +22195.8% |
| Financial debts | 43 | - | €255 | +€255 | |
| Credit institutions | 430/8 | - | €255 | +€255 | |
| Taxes, remuneration and social security | 45 | €5,170 | €2,803 | -€2,366 | -45.8% |
| Taxes | 450/3 | €5,170 | €2,803 | -€2,366 | -45.8% |
| Other amounts payable | 47/48 | €92,095 | €39,987 | -€52,108 | -56.6% |
| Accrued charges and deferred income | 492/3 | €3,129 | €7,444 | +€4,315 | +137.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €31,397 | +€31,397 | |
| Other operating charges | 640/8 | €1,749 | €1,864 | +€115 | +6.6% |
| Gross operating margin | 9900 | €105,678 | €62,314 | -€43,364 | -41.0% |
| Operating profit (loss) | 9901 | €103,929 | €29,053 | -€74,876 | -72.0% |
| Financial charges | 65/66B | €193 | €1,275 | +€1,082 | +560.4% |
| Recurring financial charges | 65 | €193 | €1,275 | +€1,082 | +560.4% |
| Profit (loss) for the period before taxes | 9903 | €103,736 | €27,777 | -€75,959 | -73.2% |
| Profit (loss) for the period | 9904 | €103,736 | €27,777 | -€75,959 | -73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €103,736 | €27,777 | -€75,959 | -73.2% |
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.