STONE CROSS: 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 CROSS
Largest movements
- Tangible fixed assets +€8,306
new in 2025: €8,306
of which Other tangible fixed assets: +€7,575
- Cash +€7,642
up €7,642 (+17.4%), from €44,003 to €51,645
mainly Trade debts (+€5,189) and Net result for the year (+€4,062)
- Receivables within one year -€3,180
down €3,180 (-10.3%), from €30,915 to €27,735
of which Trade receivables: -€3,113
- Trade debts +€5,189
up €5,189 (+113.6%), from €4,566 to €9,755
- Reserves +€4,062
up €4,062 (+7.0%), from €58,318 to €62,380
of which Distributable reserves: +€4,062
- Short-term financial debts +€1,858
up €1,858 (+129.0%), from €1,440 to €3,298
- Tax, wage and social debts +€1,158
up €1,158 (+35.3%), from €3,277 to €4,434
- Gross operating margin +€5,592
up €5,592 (+90.9%), from €6,152 to €11,744
- Taxes +€2,437
up €2,437 (+153.2%), from €1,591 to €4,028
- Depreciation +€915
new in 2025: €915
- Other operating charges -€286
down €286 (-14.8%), from €1,934 to €1,648
- Financial income -€242
no longer reported in 2025 (was €242)
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 | €82,402 | €94,675 | +€12,273 | +14.9% |
| Fixed assets | 21/28 | €6,750 | €15,056 | +€8,306 | +123.0% |
| Tangible fixed assets | 22/27 | - | €8,306 | +€8,306 | |
| Furniture and vehicles | 24 | - | €730 | +€730 | |
| Other tangible fixed assets | 26 | - | €7,575 | +€7,575 | |
| Financial fixed assets | 28 | €6,750 | €6,750 | = | 0.0% |
| Current assets | 29/58 | €75,652 | €79,619 | +€3,967 | +5.2% |
| Amounts receivable within one year | 40/41 | €30,915 | €27,735 | -€3,180 | -10.3% |
| Trade receivables | 40 | €3,839 | €726 | -€3,113 | -81.1% |
| Other amounts receivable | 41 | €27,076 | €27,009 | -€67 | -0.2% |
| Cash at bank and in hand | 54/58 | €44,003 | €51,645 | +€7,642 | +17.4% |
| Deferred charges and accrued income | 490/1 | €734 | €239 | -€495 | -67.5% |
| Total equity and liabilities | 10/49 | €82,402 | €94,675 | +€12,273 | +14.9% |
| Equity | 10/15 | €72,854 | €76,916 | +€4,062 | +5.6% |
| Contributions | 10/11 | €7,561 | €7,561 | = | 0.0% |
| Reserves | 13 | €58,318 | €62,380 | +€4,062 | +7.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €56,458 | €60,521 | +€4,062 | +7.2% |
| Profit (loss) carried forward | 14 | €6,975 | €6,975 | = | 0.0% |
| Amounts payable | 17/49 | €9,548 | €17,758 | +€8,210 | +86.0% |
| Amounts payable within one year | 42/48 | €9,283 | €17,487 | +€8,204 | +88.4% |
| Financial debts | 43 | €1,440 | €3,298 | +€1,858 | +129.0% |
| Credit institutions | 430/8 | €1,440 | €3,298 | +€1,858 | +129.0% |
| Trade debts | 44 | €4,566 | €9,755 | +€5,189 | +113.6% |
| Suppliers | 440/4 | €4,566 | €9,755 | +€5,189 | +113.6% |
| Taxes, remuneration and social security | 45 | €3,277 | €4,434 | +€1,158 | +35.3% |
| Taxes | 450/3 | €3,277 | €4,434 | +€1,158 | +35.3% |
| Accrued charges and deferred income | 492/3 | €265 | €271 | +€6 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €915 | +€915 | |
| Other operating charges | 640/8 | €1,934 | €1,648 | -€286 | -14.8% |
| Gross operating margin | 9900 | €6,152 | €11,744 | +€5,592 | +90.9% |
| Operating profit (loss) | 9901 | €4,217 | €9,181 | +€4,963 | +117.7% |
| Financial income | 75/76B | €242 | - | -€242 | |
| Recurring financial income | 75 | €242 | - | -€242 | |
| Financial charges | 65/66B | €1,216 | €1,090 | -€126 | -10.4% |
| Recurring financial charges | 65 | €1,216 | €1,090 | -€126 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €3,243 | €8,091 | +€4,848 | +149.5% |
| Income taxes | 67/77 | €1,591 | €4,028 | +€2,437 | +153.2% |
| Profit (loss) for the period | 9904 | €1,652 | €4,062 | +€2,410 | +145.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,652 | €4,062 | +€2,410 | +145.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.