STONE & CONCEPTION: 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 & CONCEPTION
Largest movements
- Receivables within one year -€171,426
down €171,426 (-83.3%), from €205,754 to €34,328
of which Trade receivables: -€195,149
- Cash -€49,992
down €49,992 (-93.1%), from €53,711 to €3,719
mainly Trade debts (-€105,205) and Net result for the year (-€62,829)
- Stocks and contracts -€15,500
down €15,500 (-11.3%), from €137,731 to €122,231
- Tangible fixed assets -€5,090
down €5,090 (-20.9%), from €24,325 to €19,235
- Trade debts -€105,205
down €105,205 (-67.1%), from €156,867 to €51,662
- Profit (loss) carried forward -€62,829
down €62,829 (-37.4%), from -€167,972 to -€230,801
- Other debts -€31,891
down €31,891 (-22.1%), from €144,599 to €112,708
- Tax, wage and social debts -€26,575
down €26,575 (-30.5%), from €87,199 to €60,624
of which Remuneration and social security: -€27,570
- Short-term financial debts -€10,924
down €10,924 (-6.2%), from €176,137 to €165,213
- Turnover +€50,348
new in 2025: €50,348
- Gross operating margin +€41,120
up €41,120, from -€31,666 to €9,454
- Financial charges +€12,820
up €12,820 (+380.2%), from €3,372 to €16,192
- Depreciation +€5,089
new in 2025: €5,089
- Staff costs +€2,246
up €2,246 (+6.2%), from €36,315 to €38,561
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.
Cash bridge derived
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 | €423,270 | €179,810 | -€243,460 | -57.5% |
| Fixed assets | 21/28 | €24,622 | €19,532 | -€5,090 | -20.7% |
| Tangible fixed assets | 22/27 | €24,325 | €19,235 | -€5,090 | -20.9% |
| Land and buildings | 22 | €5,845 | €4,356 | -€1,489 | -25.5% |
| Plant, machinery and equipment | 23 | €8,921 | €6,821 | -€2,100 | -23.5% |
| Furniture and vehicles | 24 | €281 | €104 | -€177 | -62.9% |
| Other tangible fixed assets | 26 | €9,278 | €7,954 | -€1,324 | -14.3% |
| Financial fixed assets | 28 | €297 | €297 | +€0 | 0.0% |
| Current assets | 29/58 | €398,648 | €160,278 | -€238,370 | -59.8% |
| Stocks and contracts in progress | 3 | €137,731 | €122,231 | -€15,500 | -11.3% |
| Stocks | 30/36 | €137,731 | €122,231 | -€15,500 | -11.3% |
| Amounts receivable within one year | 40/41 | €205,754 | €34,328 | -€171,426 | -83.3% |
| Trade receivables | 40 | €201,385 | €6,236 | -€195,149 | -96.9% |
| Other amounts receivable | 41 | €4,369 | €28,092 | +€23,723 | +543.0% |
| Current investments | 50/53 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €53,711 | €3,719 | -€49,992 | -93.1% |
| Deferred charges and accrued income | 490/1 | €1,451 | - | -€1,451 | |
| Total equity and liabilities | 10/49 | €423,270 | €179,810 | -€243,460 | -57.5% |
| Equity | 10/15 | -€147,567 | -€210,396 | -€62,829 | -42.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,972 | -€230,801 | -€62,829 | -37.4% |
| Amounts payable | 17/49 | €570,837 | €390,206 | -€180,631 | -31.6% |
| Amounts payable within one year | 42/48 | €570,638 | €390,206 | -€180,432 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €5,836 | - | -€5,836 | |
| Financial debts | 43 | €176,137 | €165,213 | -€10,924 | -6.2% |
| Credit institutions | 430/8 | €176,137 | €165,213 | -€10,924 | -6.2% |
| Trade debts | 44 | €156,867 | €51,662 | -€105,205 | -67.1% |
| Suppliers | 440/4 | €156,867 | €51,662 | -€105,205 | -67.1% |
| Taxes, remuneration and social security | 45 | €87,199 | €60,624 | -€26,575 | -30.5% |
| Taxes | 450/3 | €29,912 | €30,907 | +€995 | +3.3% |
| Remuneration and social security | 454/9 | €57,287 | €29,717 | -€27,570 | -48.1% |
| Other amounts payable | 47/48 | €144,599 | €112,708 | -€31,891 | -22.1% |
| Accrued charges and deferred income | 492/3 | €199 | - | -€199 | |
| Turnover | 70 | - | €50,348 | +€50,348 | |
| Remuneration, social security and pensions | 62 | €36,315 | €38,561 | +€2,246 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,089 | +€5,089 | |
| Other operating charges | 640/8 | €11,752 | €12,440 | +€688 | +5.9% |
| Gross operating margin | 9900 | -€31,666 | €9,454 | +€41,120 | |
| Operating profit (loss) | 9901 | -€79,733 | -€46,637 | +€33,096 | +41.5% |
| Financial charges | 65/66B | €3,372 | €16,192 | +€12,820 | +380.2% |
| Recurring financial charges | 65 | €3,372 | €16,192 | +€12,820 | +380.2% |
| Profit (loss) for the period before taxes | 9903 | -€83,105 | -€62,829 | +€20,276 | +24.4% |
| Profit (loss) for the period | 9904 | -€83,105 | -€62,829 | +€20,276 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,105 | -€62,829 | +€20,276 | +24.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.