STONE 73: what changed
Two fiscal 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.
STONE 73
Largest movements
- Cash +€16,936
up €16,936 (+553.0%), from €3,062 to €19,998
mainly Net result for the year (+€11,217) and Trade debts (+€9,943)
- Deferred charges and accrued income -€1,270
no longer reported in 2020 (was €1,270)
- Receivables within one year +€1,025
up €1,025 (+108.2%), from €948 to €1,973
- Tangible fixed assets -€571
down €571 (-33.3%), from €1,714 to €1,143
- Profit (loss) carried forward +€11,217
up €11,217 (+34.1%), from -€32,940 to -€21,723
- Trade debts +€9,943
up €9,943 (+91.9%), from €10,824 to €20,767
- Tax, wage and social debts -€4,157
down €4,157 (-27.3%), from €15,244 to €11,087
of which Taxes: -€2,415
- Other debts -€884
down €884 (-60.3%), from €1,466 to €582
- Gross operating margin +€15,153
up €15,153, from -€109 to €15,044
- Financial income -€12,713
no longer reported in 2020 (was €12,713)
- Staff costs -€11,011
down €11,011 (-98.5%), from €11,184 to €173
- Other operating charges -€878
down €878 (-22.7%), from €3,868 to €2,991
- Financial charges -€592
down €592 (-86.5%), from €684 to €92
From the 2019 result to the 2020 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 2019 and 2020 balance sheets and the 2020 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,994 | €23,114 | +€16,119 | +230.5% |
| Fixed assets | 21/28 | €1,714 | €1,143 | -€571 | -33.3% |
| Tangible fixed assets | 22/27 | €1,714 | €1,143 | -€571 | -33.3% |
| Other tangible fixed assets | 26 | €1,714 | €1,143 | -€571 | -33.3% |
| Current assets | 29/58 | €5,280 | €21,971 | +€16,691 | +316.1% |
| Amounts receivable within one year | 40/41 | €948 | €1,973 | +€1,025 | +108.2% |
| Other amounts receivable | 41 | €948 | €1,973 | +€1,025 | +108.2% |
| Cash at bank and in hand | 54/58 | €3,062 | €19,998 | +€16,936 | +553.0% |
| Deferred charges and accrued income | 490/1 | €1,270 | - | -€1,270 | |
| Total equity and liabilities | 10/49 | €6,994 | €23,114 | +€16,119 | +230.5% |
| Equity | 10/15 | -€20,540 | -€9,323 | +€11,217 | +54.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,940 | -€21,723 | +€11,217 | +34.1% |
| Amounts payable | 17/49 | €27,534 | €32,436 | +€4,902 | +17.8% |
| Amounts payable within one year | 42/48 | €27,534 | €32,436 | +€4,902 | +17.8% |
| Trade debts | 44 | €10,824 | €20,767 | +€9,943 | +91.9% |
| Suppliers | 440/4 | €10,824 | €20,767 | +€9,943 | +91.9% |
| Taxes, remuneration and social security | 45 | €15,244 | €11,087 | -€4,157 | -27.3% |
| Taxes | 450/3 | €3,704 | €1,289 | -€2,415 | -65.2% |
| Remuneration and social security | 454/9 | €11,539 | €9,797 | -€1,742 | -15.1% |
| Other amounts payable | 47/48 | €1,466 | €582 | -€884 | -60.3% |
| Remuneration, social security and pensions | 62 | €11,184 | €173 | -€11,011 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €571 | €571 | = | 0.0% |
| Other operating charges | 640/8 | €3,868 | €2,991 | -€878 | -22.7% |
| Gross operating margin | 9900 | -€109 | €15,044 | +€15,153 | |
| Operating profit (loss) | 9901 | -€15,733 | €11,309 | +€27,042 | |
| Financial income | 75/76B | €12,713 | - | -€12,713 | |
| Recurring financial income | 75 | €12,713 | - | -€12,713 | |
| Financial charges | 65/66B | €684 | €92 | -€592 | -86.5% |
| Recurring financial charges | 65 | €684 | €92 | -€592 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,704 | €11,217 | +€14,921 | |
| Income taxes | 67/77 | €4 | - | -€4 | |
| Profit (loss) for the period | 9904 | -€3,707 | €11,217 | +€14,925 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,707 | €11,217 | +€14,925 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.