STONE DESIGN CONCEPT: 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 CONCEPT
Largest movements
- Cash +€72,518
up €72,518 (+37.3%), from €194,455 to €266,973
mainly Net result for the year (+€133,788) and Depreciation (+€33,453)
- Receivables within one year +€19,850
up €19,850 (+42.3%), from €46,970 to €66,821
of which Trade receivables: +€26,448
- Tangible fixed assets +€11,693
up €11,693 (+4.0%), from €291,958 to €303,651
of which Plant, machinery and equipment: +€38,915
- Stocks and contracts -€8,567
down €8,567 (-7.6%), from €112,918 to €104,351
- Reserves +€132,955
up €132,955 (+48.1%), from €276,613 to €409,567
of which Distributable reserves: +€66,858
- Trade debts -€41,347
down €41,347 (-50.6%), from €81,721 to €40,374
- Advances received +€10,027
new in 2025: €10,027
- Tax, wage and social debts -€7,567
down €7,567 (-28.4%), from €26,689 to €19,122
- Gross operating margin +€48,761
up €48,761 (+26.9%), from €181,325 to €230,086
- Taxes +€15,462
up €15,462 (+40.7%), from €37,946 to €53,407
- Depreciation -€6,757
down €6,757 (-16.8%), from €40,210 to €33,453
- Financial charges +€4,511
up €4,511 (+84.6%), from €5,330 to €9,842
- Financial income +€3,987
up €3,987 (+662.6%), from €602 to €4,589
of which Non-recurring financial income: +€2,634
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 | €647,015 | €742,637 | +€95,622 | +14.8% |
| Fixed assets | 21/28 | €291,958 | €303,651 | +€11,693 | +4.0% |
| Tangible fixed assets | 22/27 | €291,958 | €303,651 | +€11,693 | +4.0% |
| Land and buildings | 22 | €273,684 | €248,145 | -€25,539 | -9.3% |
| Plant, machinery and equipment | 23 | €11,414 | €50,329 | +€38,915 | +340.9% |
| Furniture and vehicles | 24 | €2,283 | €543 | -€1,740 | -76.2% |
| Other tangible fixed assets | 26 | €4,577 | €4,635 | +€58 | +1.3% |
| Current assets | 29/58 | €355,057 | €438,986 | +€83,929 | +23.6% |
| Stocks and contracts in progress | 3 | €112,918 | €104,351 | -€8,567 | -7.6% |
| Stocks | 30/36 | €112,918 | €104,351 | -€8,567 | -7.6% |
| Amounts receivable within one year | 40/41 | €46,970 | €66,821 | +€19,850 | +42.3% |
| Trade receivables | 40 | €30,373 | €56,821 | +€26,448 | +87.1% |
| Other amounts receivable | 41 | €16,597 | €10,000 | -€6,597 | -39.7% |
| Cash at bank and in hand | 54/58 | €194,455 | €266,973 | +€72,518 | +37.3% |
| Deferred charges and accrued income | 490/1 | €713 | €841 | +€128 | +17.9% |
| Total equity and liabilities | 10/49 | €647,015 | €742,637 | +€95,622 | +14.8% |
| Equity | 10/15 | €279,613 | €412,567 | +€132,955 | +47.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €276,613 | €409,567 | +€132,955 | +48.1% |
| Tax-exempt reserves | 132 | €110,723 | €176,820 | +€66,097 | +59.7% |
| Distributable reserves | 133 | €165,890 | €232,747 | +€66,858 | +40.3% |
| Amounts payable | 17/49 | €367,402 | €330,069 | -€37,333 | -10.2% |
| Amounts payable after more than one year | 17 | €247,168 | €249,459 | +€2,290 | +0.9% |
| Financial debts | 170/4 | €242,057 | €232,992 | -€9,064 | -3.7% |
| Advances received on contracts in progress | 176 | €5,112 | €16,466 | +€11,355 | +222.1% |
| Amounts payable within one year | 42/48 | €119,636 | €79,918 | -€39,718 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €8,714 | €9,064 | +€351 | +4.0% |
| Trade debts | 44 | €81,721 | €40,374 | -€41,347 | -50.6% |
| Suppliers | 440/4 | €81,721 | €40,374 | -€41,347 | -50.6% |
| Advances received on contracts in progress | 46 | - | €10,027 | +€10,027 | |
| Taxes, remuneration and social security | 45 | €26,689 | €19,122 | -€7,567 | -28.4% |
| Taxes | 450/3 | €26,689 | €19,122 | -€7,567 | -28.4% |
| Other amounts payable | 47/48 | €2,512 | €1,330 | -€1,182 | -47.0% |
| Accrued charges and deferred income | 492/3 | €598 | €693 | +€95 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,210 | €33,453 | -€6,757 | -16.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,563 | +€2,563 | |
| Other operating charges | 640/8 | €2,913 | €1,623 | -€1,291 | -44.3% |
| Gross operating margin | 9900 | €181,325 | €230,086 | +€48,761 | +26.9% |
| Operating profit (loss) | 9901 | €138,202 | €192,448 | +€54,246 | +39.3% |
| Financial income | 75/76B | €602 | €4,589 | +€3,987 | +662.6% |
| Recurring financial income | 75 | €334 | €1,688 | +€1,354 | +405.6% |
| Non-recurring financial income | 76B | €268 | €2,902 | +€2,634 | +982.7% |
| Financial charges | 65/66B | €5,330 | €9,842 | +€4,511 | +84.6% |
| Recurring financial charges | 65 | €5,330 | €9,842 | +€4,511 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | €133,473 | €187,195 | +€53,722 | +40.2% |
| Income taxes | 67/77 | €37,946 | €53,407 | +€15,462 | +40.7% |
| Profit (loss) for the period | 9904 | €95,528 | €133,788 | +€38,260 | +40.1% |
| Transfer to tax-exempt reserves | 689 | €47,573 | €66,097 | +€18,524 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,955 | €67,691 | +€19,736 | +41.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.