STEN STONES: 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.
STEN STONES
Largest movements
- Cash -€1,561
no longer reported in 2025 (was €1,561)
mainly Net result for the year (-€745) and Accrued charges and deferred income (-€549)
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€2,851
down €2,851 (-97.5%), from €2,924 to €73
- Gross operating margin -€324
down €324 (-119%), from -€272 to -€597
- Financial charges -€65
down €65 (-46.5%), from €141 to €75
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 | €152,749 | €151,093 | -€1,656 | -1.1% |
| Fixed assets | 21/28 | €120 | €120 | = | 0.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €152,629 | €150,973 | -€1,656 | -1.1% |
| Amounts receivable within one year | 40/41 | €151,068 | €150,973 | -€95 | -0.1% |
| Trade receivables | 40 | €150,004 | €149,624 | -€381 | -0.3% |
| Other amounts receivable | 41 | €1,064 | €1,350 | +€286 | +26.9% |
| Cash at bank and in hand | 54/58 | €1,561 | - | -€1,561 | |
| Total equity and liabilities | 10/49 | €152,749 | €151,093 | -€1,656 | -1.1% |
| Equity | 10/15 | -€132,431 | -€133,175 | -€745 | -0.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €10,035 | €10,035 | = | 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% |
| Tax-exempt reserves | 132 | €8,175 | €8,175 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,466 | -€150,211 | -€745 | -0.5% |
| Amounts payable | 17/49 | €285,180 | €284,269 | -€911 | -0.3% |
| Amounts payable after more than one year | 17 | €11,000 | €11,000 | = | 0.0% |
| Financial debts | 170/4 | €11,000 | €11,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €273,631 | €273,269 | -€362 | -0.1% |
| Financial debts | 43 | - | €19 | +€19 | |
| Credit institutions | 430/8 | - | €19 | +€19 | |
| Trade debts | 44 | €268,707 | €268,326 | -€381 | -0.1% |
| Suppliers | 440/4 | €268,707 | €268,326 | -€381 | -0.1% |
| Taxes, remuneration and social security | 45 | €4,923 | €4,923 | = | 0.0% |
| Taxes | 450/3 | €116 | €116 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,807 | €4,807 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €549 | - | -€549 | |
| Gross operating margin | 9900 | -€272 | -€597 | -€324 | -119% |
| Operating profit (loss) | 9901 | -€272 | -€597 | -€324 | -119% |
| Financial charges | 65/66B | €141 | €75 | -€65 | -46.5% |
| Recurring financial charges | 65 | €141 | €75 | -€65 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | -€413 | -€672 | -€259 | -62.7% |
| Income taxes | 67/77 | €2,924 | €73 | -€2,851 | -97.5% |
| Profit (loss) for the period | 9904 | -€3,337 | -€745 | +€2,592 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,337 | -€745 | +€2,592 | +77.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.