STONE DCB: 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 DCB
Largest movements
- Intangible fixed assets -€33,333
down €33,333 (-22.8%), from €146,027 to €112,694
- Receivables after one year +€17,000
new in 2025: €17,000
- Cash +€14,470
up €14,470 (+194.9%), from €7,425 to €21,895
mainly Depreciation (+€36,178) and Net result for the year (+€13,178)
- Receivables within one year -€10,240
down €10,240 (-16.1%), from €63,540 to €53,300
of which Trade receivables: -€6,238
- Debts after one year -€31,251
down €31,251 (-18.3%), from €170,703 to €139,452
- Other debts -€13,408
down €13,408 (-99.0%), from €13,547 to €139
- Profit (loss) carried forward +€12,964
no longer reported in 2025 (was -€12,964)
- Trade debts +€12,849
up €12,849 (+536.0%), from €2,397 to €15,246
- Current portion of long-term debt +€2,479
up €2,479 (+8.6%), from €28,772 to €31,251
- Gross operating margin +€26,076
up €26,076 (+60.5%), from €43,122 to €69,198
- Financial charges -€2,412
down €2,412 (-12.6%), from €19,076 to €16,663
- Taxes +€2,364
up €2,364 (+108460.6%), from €2 to €2,367
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 | €222,327 | €208,158 | -€14,169 | -6.4% |
| Fixed assets | 21/28 | €149,646 | €114,841 | -€34,805 | -23.3% |
| Intangible fixed assets | 21 | €146,027 | €112,694 | -€33,333 | -22.8% |
| Tangible fixed assets | 22/27 | €3,618 | €2,147 | -€1,471 | -40.7% |
| Furniture and vehicles | 24 | €3,618 | €2,147 | -€1,471 | -40.7% |
| Current assets | 29/58 | €72,682 | €93,317 | +€20,636 | +28.4% |
| Amounts receivable after more than one year | 29 | - | €17,000 | +€17,000 | |
| Other amounts receivable | 291 | - | €17,000 | +€17,000 | |
| Amounts receivable within one year | 40/41 | €63,540 | €53,300 | -€10,240 | -16.1% |
| Trade receivables | 40 | €56,550 | €50,312 | -€6,238 | -11.0% |
| Other amounts receivable | 41 | €6,990 | €2,988 | -€4,002 | -57.3% |
| Cash at bank and in hand | 54/58 | €7,425 | €21,895 | +€14,470 | +194.9% |
| Deferred charges and accrued income | 490/1 | €1,716 | €1,122 | -€594 | -34.6% |
| Total equity and liabilities | 10/49 | €222,327 | €208,158 | -€14,169 | -6.4% |
| Equity | 10/15 | €6,909 | €20,087 | +€13,178 | +190.8% |
| Contributions | 10/11 | €17,500 | €17,500 | = | 0.0% |
| Reserves | 13 | €2,373 | €2,587 | +€214 | +9.0% |
| Distributable reserves | 133 | €2,373 | €2,587 | +€214 | +9.0% |
| Profit (loss) carried forward | 14 | -€12,964 | - | +€12,964 | |
| Amounts payable | 17/49 | €215,419 | €188,072 | -€27,347 | -12.7% |
| Amounts payable after more than one year | 17 | €170,703 | €139,452 | -€31,251 | -18.3% |
| Financial debts | 170/4 | €170,703 | €139,452 | -€31,251 | -18.3% |
| Amounts payable within one year | 42/48 | €44,716 | €48,620 | +€3,904 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €28,772 | €31,251 | +€2,479 | +8.6% |
| Trade debts | 44 | €2,397 | €15,246 | +€12,849 | +536.0% |
| Suppliers | 440/4 | €2,397 | €15,246 | +€12,849 | +536.0% |
| Taxes, remuneration and social security | 45 | - | €1,984 | +€1,984 | |
| Taxes | 450/3 | - | €1,984 | +€1,984 | |
| Other amounts payable | 47/48 | €13,547 | €139 | -€13,408 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,059 | €36,178 | +€119 | +0.3% |
| Other operating charges | 640/8 | €958 | €997 | +€39 | +4.0% |
| Gross operating margin | 9900 | €43,122 | €69,198 | +€26,076 | +60.5% |
| Operating profit (loss) | 9901 | €6,104 | €32,023 | +€25,919 | +424.6% |
| Financial income | 75/76B | €10 | €186 | +€176 | +1824.7% |
| Recurring financial income | 75 | €10 | €186 | +€176 | +1824.7% |
| Financial charges | 65/66B | €19,076 | €16,663 | -€2,412 | -12.6% |
| Recurring financial charges | 65 | €19,076 | €16,663 | -€2,412 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,962 | €15,545 | +€28,507 | |
| Income taxes | 67/77 | €2 | €2,367 | +€2,364 | +108460.6% |
| Profit (loss) for the period | 9904 | -€12,964 | €13,178 | +€26,143 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,964 | €13,178 | +€26,143 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.