STONE LIVING: 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 LIVING
Largest movements
- Stocks and contracts -€100,000
down €100,000 (-32.9%), from €304,000 to €204,000
of which Stocks: -€120,000
- Tangible fixed assets -€63,474
down €63,474 (-9.1%), from €693,892 to €630,418
of which Land and buildings: -€89,365
- Cash -€41,627
down €41,627 (-67.1%), from €61,993 to €20,366
mainly Net result for the year (-€206,223) and Debts after one year (-€127,066)
- Profit (loss) carried forward -€206,223
down €206,223 (-6.9%), from -€3.0m to -€3.2m
- Debts after one year -€127,066
down €127,066 (-74.5%), from €170,504 to €43,439
- Other debts +€84,431
up €84,431 (+2.2%), from €3.9m to €4.0m
- Trade debts +€41,567
up €41,567 (+57.6%), from €72,223 to €113,791
- Gross operating margin -€114,506
down €114,506 (-52.5%), from €218,041 to €103,535
- Other operating charges +€48,284
up €48,284 (+3,483%), from €1,386 to €49,670
- Staff costs -€28,763
down €28,763 (-19.7%), from €145,944 to €117,181
- Depreciation +€9,678
up €9,678 (+10.4%), from €93,138 to €102,816
- Financial charges +€5,151
up €5,151 (+14.8%), from €34,858 to €40,008
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 | €1,314,339 | €1,114,902 | -€199,437 | -15.2% |
| Fixed assets | 21/28 | €693,892 | €630,418 | -€63,474 | -9.1% |
| Tangible fixed assets | 22/27 | €693,892 | €630,418 | -€63,474 | -9.1% |
| Land and buildings | 22 | €659,881 | €570,515 | -€89,365 | -13.5% |
| Plant, machinery and equipment | 23 | €31,415 | €24,767 | -€6,647 | -21.2% |
| Furniture and vehicles | 24 | €2,597 | €35,135 | +€32,539 | +1,253% |
| Current assets | 29/58 | €620,447 | €484,484 | -€135,963 | -21.9% |
| Stocks and contracts in progress | 3 | €304,000 | €204,000 | -€100,000 | -32.9% |
| Stocks | 30/36 | €304,000 | €184,000 | -€120,000 | -39.5% |
| Contracts in progress | 37 | €0 | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €251,846 | €256,954 | +€5,108 | +2.0% |
| Trade receivables | 40 | €208,167 | €230,328 | +€22,161 | +10.6% |
| Other amounts receivable | 41 | €43,679 | €26,626 | -€17,053 | -39.0% |
| Cash at bank and in hand | 54/58 | €61,993 | €20,366 | -€41,627 | -67.1% |
| Deferred charges and accrued income | 490/1 | €2,608 | €3,164 | +€556 | +21.3% |
| Total equity and liabilities | 10/49 | €1,314,339 | €1,114,902 | -€199,437 | -15.2% |
| Equity | 10/15 | -€2,982,809 | -€3,189,032 | -€206,223 | -6.9% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,006,809 | -€3,213,032 | -€206,223 | -6.9% |
| Amounts payable | 17/49 | €4,297,148 | €4,303,934 | +€6,786 | +0.2% |
| Amounts payable after more than one year | 17 | €170,504 | €43,439 | -€127,066 | -74.5% |
| Financial debts | 170/4 | €170,504 | €43,439 | -€127,066 | -74.5% |
| Amounts payable within one year | 42/48 | €4,122,742 | €4,259,172 | +€136,430 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €122,335 | €127,066 | +€4,731 | +3.9% |
| Trade debts | 44 | €72,223 | €113,791 | +€41,567 | +57.6% |
| Suppliers | 440/4 | €72,223 | €113,791 | +€41,567 | +57.6% |
| Advances received on contracts in progress | 46 | €20,000 | €20,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €35,964 | €41,665 | +€5,701 | +15.9% |
| Taxes | 450/3 | €9,190 | €19,700 | +€10,510 | +114% |
| Remuneration and social security | 454/9 | €26,774 | €21,965 | -€4,809 | -18.0% |
| Other amounts payable | 47/48 | €3,872,220 | €3,956,651 | +€84,431 | +2.2% |
| Accrued charges and deferred income | 492/3 | €3,902 | €1,323 | -€2,579 | -66.1% |
| Remuneration, social security and pensions | 62 | €145,944 | €117,181 | -€28,763 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,138 | €102,816 | +€9,678 | +10.4% |
| Other operating charges | 640/8 | €1,386 | €49,670 | +€48,284 | +3,483% |
| Gross operating margin | 9900 | €218,041 | €103,535 | -€114,506 | -52.5% |
| Operating profit (loss) | 9901 | -€22,427 | -€166,131 | -€143,704 | -641% |
| Financial income | 75/76B | €1 | €145 | +€145 | +26,349% |
| Recurring financial income | 75 | €1 | €145 | +€145 | +26,349% |
| Financial charges | 65/66B | €34,858 | €40,008 | +€5,151 | +14.8% |
| Recurring financial charges | 65 | €34,858 | €40,008 | +€5,151 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | -€57,284 | -€205,994 | -€148,710 | -260% |
| Income taxes | 67/77 | €215 | €228 | +€13 | +6.1% |
| Profit (loss) for the period | 9904 | -€57,499 | -€206,223 | -€148,723 | -259% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,499 | -€206,223 | -€148,723 | -259% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.