Stone Assistance: 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.
Stone Assistance
Largest movements
- Cash +€48,512
up €48,512 (+40.6%), from €119,595 to €168,107
mainly Net result for the year (+€25,623) and Tax, wage and social debts (+€23,743)
- Stocks and contracts -€16,451
down €16,451 (-26.0%), from €63,246 to €46,795
- Receivables within one year +€14,035
up €14,035 (+31.2%), from €45,050 to €59,085
of which Trade receivables: +€19,955
- Intangible fixed assets +€7,679
up €7,679 (+84.5%), from €9,092 to €16,771
- Reserves +€25,000
up €25,000 (+29.5%), from €84,723 to €109,723
of which Distributable reserves: +€25,000
- Tax, wage and social debts +€23,743
up €23,743 (+871%), from €2,726 to €26,469
- Other debts +€12,452
up €12,452 (+75.0%), from €16,605 to €29,057
- Debts after one year -€9,412
down €9,412 (-23.6%), from €39,947 to €30,535
- Gross operating margin +€49,504
up €49,504 (+6,263%), from €790 to €50,294
- Taxes +€6,315
up €6,315 (+37,084%), from €17 to €6,332
- Financial charges +€1,685
up €1,685 (+265%), from €637 to €2,322
- Depreciation -€1,354
down €1,354 (-7.4%), from €18,294 to €16,940
- Financial income +€1,194
up €1,194 (+924%), from €129 to €1,323
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 | €283,243 | €336,097 | +€52,854 | +18.7% |
| Fixed assets | 21/28 | €53,971 | €60,572 | +€6,601 | +12.2% |
| Intangible fixed assets | 21 | €9,092 | €16,771 | +€7,679 | +84.5% |
| Tangible fixed assets | 22/27 | €44,879 | €43,801 | -€1,078 | -2.4% |
| Land and buildings | 22 | €20,503 | €17,900 | -€2,603 | -12.7% |
| Plant, machinery and equipment | 23 | €22,778 | €24,791 | +€2,013 | +8.8% |
| Furniture and vehicles | 24 | €1,598 | €1,110 | -€488 | -30.6% |
| Current assets | 29/58 | €229,273 | €275,526 | +€46,253 | +20.2% |
| Stocks and contracts in progress | 3 | €63,246 | €46,795 | -€16,451 | -26.0% |
| Stocks | 30/36 | €63,246 | €46,795 | -€16,451 | -26.0% |
| Amounts receivable within one year | 40/41 | €45,050 | €59,085 | +€14,035 | +31.2% |
| Trade receivables | 40 | €33,050 | €53,004 | +€19,955 | +60.4% |
| Other amounts receivable | 41 | €12,000 | €6,080 | -€5,920 | -49.3% |
| Cash at bank and in hand | 54/58 | €119,595 | €168,107 | +€48,512 | +40.6% |
| Deferred charges and accrued income | 490/1 | €1,383 | €1,539 | +€157 | +11.3% |
| Total equity and liabilities | 10/49 | €283,243 | €336,097 | +€52,854 | +18.7% |
| Equity | 10/15 | €206,855 | €232,478 | +€25,623 | +12.4% |
| Contributions | 10/11 | €81,200 | €81,200 | = | 0.0% |
| Reserves | 13 | €84,723 | €109,723 | +€25,000 | +29.5% |
| Non-distributable reserves | 130/1 | €723 | €723 | = | 0.0% |
| Reserves not available under the articles | 1311 | €723 | €723 | = | 0.0% |
| Distributable reserves | 133 | €84,000 | €109,000 | +€25,000 | +29.8% |
| Profit (loss) carried forward | 14 | €40,932 | €41,555 | +€623 | +1.5% |
| Amounts payable | 17/49 | €76,389 | €103,619 | +€27,231 | +35.6% |
| Amounts payable after more than one year | 17 | €39,947 | €30,535 | -€9,412 | -23.6% |
| Financial debts | 170/4 | €39,947 | €30,535 | -€9,412 | -23.6% |
| Amounts payable within one year | 42/48 | €36,442 | €73,085 | +€36,643 | +101% |
| Current portion of amounts payable after more than one year | 42 | €13,112 | €13,514 | +€402 | +3.1% |
| Trade debts | 44 | €3,999 | €4,044 | +€45 | +1.1% |
| Suppliers | 440/4 | €3,999 | €4,044 | +€45 | +1.1% |
| Taxes, remuneration and social security | 45 | €2,726 | €26,469 | +€23,743 | +871% |
| Taxes | 450/3 | €2,726 | €26,469 | +€23,743 | +871% |
| Other amounts payable | 47/48 | €16,605 | €29,057 | +€12,452 | +75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,294 | €16,940 | -€1,354 | -7.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €790 | €50,294 | +€49,504 | +6,263% |
| Operating profit (loss) | 9901 | -€17,891 | €32,955 | +€50,846 | |
| Financial income | 75/76B | €129 | €1,323 | +€1,194 | +924% |
| Recurring financial income | 75 | €129 | €1,323 | +€1,194 | +924% |
| Financial charges | 65/66B | €637 | €2,322 | +€1,685 | +265% |
| Recurring financial charges | 65 | €637 | €2,322 | +€1,685 | +265% |
| Profit (loss) for the period before taxes | 9903 | -€18,399 | €31,956 | +€50,355 | |
| Income taxes | 67/77 | €17 | €6,332 | +€6,315 | +37,084% |
| Profit (loss) for the period | 9904 | -€18,416 | €25,623 | +€44,039 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,416 | €25,623 | +€44,039 |
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 22 October 2026 via checked.be.