STONE FACTORY: 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 FACTORY
Largest movements
- Tangible fixed assets -€11,144
down €11,144 (-19.5%), from €57,048 to €45,904
of which Leasing and similar rights: -€14,416
- Receivables within one year +€8,760
up €8,760 (+3.4%), from €260,700 to €269,460
of which Trade receivables: +€15,622
- Trade debts -€41,846
down €41,846 (-85.8%), from €48,762 to €6,916
- Short-term financial debts +€37,666
up €37,666 (+144%), from €26,138 to €63,804
- Profit (loss) carried forward -€37,327
down €37,327 (-24.9%), from €149,736 to €112,409
- Current portion of long-term debt +€32,965
up €32,965 (+439%), from €7,513 to €40,478
- Advances received -€11,469
no longer reported in 2025 (was €11,469)
- Gross operating margin -€32,278
down €32,278, from €28,452 to -€3,826
- Depreciation +€10,111
up €10,111 (+126%), from €8,052 to €18,163
- Other operating charges +€3,812
up €3,812 (+270%), from €1,410 to €5,222
- Taxes -€3,605
down €3,605, from €3,582 to -€22
- Financial charges +€2,850
up €2,850 (+39.1%), from €7,288 to €10,138
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €323,415 | €321,003 | -€2,412 | -0.7% |
| Fixed assets | 21/28 | €58,542 | €47,398 | -€11,144 | -19.0% |
| Tangible fixed assets | 22/27 | €57,048 | €45,904 | -€11,144 | -19.5% |
| Plant, machinery and equipment | 23 | - | €859 | +€859 | |
| Furniture and vehicles | 24 | €3,579 | €5,992 | +€2,413 | +67.4% |
| Leasing and similar rights | 25 | €53,469 | €39,053 | -€14,416 | -27.0% |
| Financial fixed assets | 28 | €1,494 | €1,494 | = | 0.0% |
| Current assets | 29/58 | €264,873 | €273,605 | +€8,732 | +3.3% |
| Stocks and contracts in progress | 3 | €3,800 | €3,800 | = | 0.0% |
| Stocks | 30/36 | €3,800 | €3,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €260,700 | €269,460 | +€8,760 | +3.4% |
| Trade receivables | 40 | €227,451 | €243,073 | +€15,622 | +6.9% |
| Other amounts receivable | 41 | €33,249 | €26,387 | -€6,861 | -20.6% |
| Deferred charges and accrued income | 490/1 | €373 | €345 | -€29 | -7.7% |
| Total equity and liabilities | 10/49 | €323,415 | €321,003 | -€2,412 | -0.7% |
| Equity | 10/15 | €173,210 | €135,883 | -€37,327 | -21.6% |
| Contributions | 10/11 | €22,530 | €22,530 | = | 0.0% |
| Reserves | 13 | €944 | €944 | = | 0.0% |
| Distributable reserves | 133 | €944 | €944 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,736 | €112,409 | -€37,327 | -24.9% |
| Amounts payable | 17/49 | €150,205 | €185,120 | +€34,915 | +23.2% |
| Amounts payable after more than one year | 17 | €41,337 | €51,901 | +€10,564 | +25.6% |
| Financial debts | 170/4 | €41,337 | €51,901 | +€10,564 | +25.6% |
| Amounts payable within one year | 42/48 | €108,869 | €133,219 | +€24,351 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €7,513 | €40,478 | +€32,965 | +439% |
| Financial debts | 43 | €26,138 | €63,804 | +€37,666 | +144% |
| Credit institutions | 430/8 | €26,138 | €63,804 | +€37,666 | +144% |
| Trade debts | 44 | €48,762 | €6,916 | -€41,846 | -85.8% |
| Suppliers | 440/4 | €48,762 | €6,916 | -€41,846 | -85.8% |
| Advances received on contracts in progress | 46 | €11,469 | - | -€11,469 | |
| Taxes, remuneration and social security | 45 | €6,945 | €2,553 | -€4,392 | -63.2% |
| Taxes | 450/3 | €6,945 | €2,553 | -€4,392 | -63.2% |
| Other amounts payable | 47/48 | €8,040 | €19,468 | +€11,428 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,052 | €18,163 | +€10,111 | +126% |
| Other operating charges | 640/8 | €1,410 | €5,222 | +€3,812 | +270% |
| Gross operating margin | 9900 | €28,452 | -€3,826 | -€32,278 | |
| Operating profit (loss) | 9901 | €18,990 | -€27,211 | -€46,202 | |
| Financial charges | 65/66B | €7,288 | €10,138 | +€2,850 | +39.1% |
| Recurring financial charges | 65 | €7,288 | €10,138 | +€2,850 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €11,702 | -€37,349 | -€49,051 | |
| Income taxes | 67/77 | €3,582 | -€22 | -€3,605 | |
| Profit (loss) for the period | 9904 | €8,120 | -€37,327 | -€45,447 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,120 | -€37,327 | -€45,447 |
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 24 October 2026 via checked.be.