STONE DESIGN: 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 DESIGN
Largest movements
- Tangible fixed assets -€132,948
down €132,948 (-95.8%), from €138,831 to €5,883
of which Land and buildings: -€118,288
- Cash +€49,373
up €49,373 (+372%), from €13,275 to €62,648
mainly Investment in fixed assets (net) (+€129,704) and Net result for the year (+€42,827)
- Receivables within one year +€12,357
up €12,357 (+36.0%), from €34,283 to €46,640
of which Trade receivables: +€11,064
- Debts after one year -€72,818
down €72,818 (-100%), from €72,818 to €0
- Profit (loss) carried forward +€42,827
up €42,827 (+80.0%), from -€53,525 to -€10,698
- Trade debts -€18,397
down €18,397 (-43.5%), from €42,309 to €23,912
- Other debts -€18,152
down €18,152 (-43.4%), from €41,799 to €23,646
- Current portion of long-term debt -€7,616
down €7,616 (-100%), from €7,616 to €0
- Gross operating margin +€76,386
up €76,386 (+120%), from €63,407 to €139,793
- Staff costs +€25,185
up €25,185 (+41.5%), from €60,623 to €85,809
- Depreciation -€10,127
down €10,127 (-75.7%), from €13,370 to €3,244
- Taxes -€5,459
down €5,459 (-78.5%), from €6,957 to €1,498
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 | €190,008 | €119,301 | -€70,706 | -37.2% |
| Fixed assets | 21/28 | €140,231 | €7,283 | -€132,948 | -94.8% |
| Tangible fixed assets | 22/27 | €138,831 | €5,883 | -€132,948 | -95.8% |
| Land and buildings | 22 | €118,288 | €0 | -€118,288 | -100% |
| Plant, machinery and equipment | 23 | €3,713 | €5,142 | +€1,429 | +38.5% |
| Furniture and vehicles | 24 | €16,830 | €741 | -€16,089 | -95.6% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €49,777 | €112,018 | +€62,241 | +125% |
| Amounts receivable within one year | 40/41 | €34,283 | €46,640 | +€12,357 | +36.0% |
| Trade receivables | 40 | €27,950 | €39,015 | +€11,064 | +39.6% |
| Other amounts receivable | 41 | €6,332 | €7,625 | +€1,293 | +20.4% |
| Cash at bank and in hand | 54/58 | €13,275 | €62,648 | +€49,373 | +372% |
| Deferred charges and accrued income | 490/1 | €2,219 | €2,731 | +€512 | +23.1% |
| Total equity and liabilities | 10/49 | €190,008 | €119,301 | -€70,706 | -37.2% |
| Equity | 10/15 | €20,786 | €63,613 | +€42,827 | +206% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €69,310 | €69,310 | = | 0.0% |
| Distributable reserves | 133 | €69,310 | €69,310 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,525 | -€10,698 | +€42,827 | +80.0% |
| Amounts payable | 17/49 | €169,222 | €55,689 | -€113,534 | -67.1% |
| Amounts payable after more than one year | 17 | €72,818 | €0 | -€72,818 | -100% |
| Financial debts | 170/4 | €72,818 | €0 | -€72,818 | -100% |
| Amounts payable within one year | 42/48 | €96,404 | €55,689 | -€40,715 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | €7,616 | €0 | -€7,616 | -100% |
| Trade debts | 44 | €42,309 | €23,912 | -€18,397 | -43.5% |
| Suppliers | 440/4 | €42,309 | €23,912 | -€18,397 | -43.5% |
| Taxes, remuneration and social security | 45 | €4,680 | €8,130 | +€3,450 | +73.7% |
| Taxes | 450/3 | €1,997 | €3,831 | +€1,834 | +91.8% |
| Remuneration and social security | 454/9 | €2,683 | €4,299 | +€1,616 | +60.2% |
| Other amounts payable | 47/48 | €41,799 | €23,646 | -€18,152 | -43.4% |
| Non-recurring operating income | 76A | €6,142 | €42,940 | +€36,799 | +599% |
| Remuneration, social security and pensions | 62 | €60,623 | €85,809 | +€25,185 | +41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,370 | €3,244 | -€10,127 | -75.7% |
| Other operating charges | 640/8 | €1,560 | €923 | -€637 | -40.9% |
| Gross operating margin | 9900 | €63,407 | €139,793 | +€76,386 | +120% |
| Operating profit (loss) | 9901 | -€12,146 | €49,818 | +€61,965 | |
| Financial income | 75/76B | €95 | €308 | +€214 | +225% |
| Recurring financial income | 75 | €95 | €308 | +€214 | +225% |
| Financial charges | 65/66B | €4,886 | €5,801 | +€915 | +18.7% |
| Recurring financial charges | 65 | €4,886 | €5,801 | +€915 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,938 | €44,326 | +€61,263 | |
| Income taxes | 67/77 | €6,957 | €1,498 | -€5,459 | -78.5% |
| Profit (loss) for the period | 9904 | -€23,895 | €42,827 | +€66,722 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,895 | €42,827 | +€66,722 |
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 17 October 2026 via checked.be.