Silver'n 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.
Silver'n Stone
Largest movements
- Tangible fixed assets -€20,255
down €20,255 (-12.3%), from €164,371 to €144,116
of which Plant, machinery and equipment: -€10,591
- Stocks and contracts -€11,215
down €11,215 (-4.4%), from €254,765 to €243,550
- Receivables within one year -€5,148
down €5,148 (-68.6%), from €7,505 to €2,357
of which Trade receivables: -€5,260
- Profit (loss) carried forward -€25,555
down €25,555 (-95.0%), from €26,903 to €1,347
- Other debts -€17,127
down €17,127 (-7.4%), from €232,736 to €215,608
- Trade debts +€9,747
up €9,747 (+27.1%), from €35,944 to €45,691
- Debts after one year -€6,935
down €6,935 (-7.8%), from €89,075 to €82,140
- Financial income -€11,693
down €11,693 (-99.3%), from €11,781 to €87
of which Non-recurring financial income: -€11,506
- Staff costs +€5,474
up €5,474 (+12.9%), from €42,553 to €48,026
- Gross operating margin -€3,481
down €3,481 (-5.7%), from €60,949 to €57,468
- Taxes -€2,200
no longer reported in 2024 (was €2,200)
- Depreciation +€2,129
up €2,129 (+11.2%), from €18,928 to €21,057
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.
Derived cash bridge
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 | €428,258 | €392,295 | -€35,963 | -8.4% |
| Fixed assets | 21/28 | €164,631 | €144,376 | -€20,255 | -12.3% |
| Tangible fixed assets | 22/27 | €164,371 | €144,116 | -€20,255 | -12.3% |
| Land and buildings | 22 | €118,958 | €114,990 | -€3,969 | -3.3% |
| Plant, machinery and equipment | 23 | €28,385 | €17,794 | -€10,591 | -37.3% |
| Furniture and vehicles | 24 | €17,027 | €11,331 | -€5,696 | -33.5% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €263,627 | €247,919 | -€15,708 | -6.0% |
| Stocks and contracts in progress | 3 | €254,765 | €243,550 | -€11,215 | -4.4% |
| Stocks | 30/36 | €254,765 | €243,550 | -€11,215 | -4.4% |
| Amounts receivable within one year | 40/41 | €7,505 | €2,357 | -€5,148 | -68.6% |
| Trade receivables | 40 | €7,505 | €2,245 | -€5,260 | -70.1% |
| Other amounts receivable | 41 | - | €112 | +€112 | |
| Cash at bank and in hand | 54/58 | €1,358 | €2,012 | +€654 | +48.2% |
| Total equity and liabilities | 10/49 | €428,258 | €392,295 | -€35,963 | -8.4% |
| Equity | 10/15 | €47,354 | €21,798 | -€25,555 | -54.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,903 | €1,347 | -€25,555 | -95.0% |
| Amounts payable | 17/49 | €380,904 | €370,497 | -€10,408 | -2.7% |
| Amounts payable after more than one year | 17 | €89,075 | €82,140 | -€6,935 | -7.8% |
| Financial debts | 170/4 | €89,075 | €82,140 | -€6,935 | -7.8% |
| Amounts payable within one year | 42/48 | €291,830 | €288,357 | -€3,473 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €6,669 | €6,935 | +€266 | +4.0% |
| Financial debts | 43 | €4,900 | €7,492 | +€2,592 | +52.9% |
| Credit institutions | 430/8 | €4,900 | €7,492 | +€2,592 | +52.9% |
| Trade debts | 44 | €35,944 | €45,691 | +€9,747 | +27.1% |
| Suppliers | 440/4 | €35,944 | €45,691 | +€9,747 | +27.1% |
| Taxes, remuneration and social security | 45 | €11,581 | €12,630 | +€1,049 | +9.1% |
| Taxes | 450/3 | €7,103 | €9,808 | +€2,704 | +38.1% |
| Remuneration and social security | 454/9 | €4,478 | €2,823 | -€1,655 | -37.0% |
| Other amounts payable | 47/48 | €232,736 | €215,608 | -€17,127 | -7.4% |
| Remuneration, social security and pensions | 62 | €42,553 | €48,026 | +€5,474 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,928 | €21,057 | +€2,129 | +11.2% |
| Other operating charges | 640/8 | €1,191 | €1,822 | +€631 | +53.0% |
| Non-recurring operating charges | 66A | - | €4,584 | +€4,584 | |
| Gross operating margin | 9900 | €60,949 | €57,468 | -€3,481 | -5.7% |
| Operating profit (loss) | 9901 | -€1,722 | -€18,021 | -€16,298 | -946% |
| Financial income | 75/76B | €11,781 | €87 | -€11,693 | -99.3% |
| Recurring financial income | 75 | €188 | €87 | -€101 | -53.6% |
| Non-recurring financial income | 76B | €11,593 | €87 | -€11,506 | -99.2% |
| Financial charges | 65/66B | €6,781 | €7,622 | +€842 | +12.4% |
| Recurring financial charges | 65 | €6,205 | €7,622 | +€1,417 | +22.8% |
| Non-recurring financial charges | 66B | €576 | - | -€576 | |
| Profit (loss) for the period before taxes | 9903 | €3,278 | -€25,555 | -€28,833 | |
| Income taxes | 67/77 | €2,200 | - | -€2,200 | |
| Profit (loss) for the period | 9904 | €1,078 | -€25,555 | -€26,633 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,078 | -€25,555 | -€26,633 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.