STONE MEMORY ESTATE: 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 MEMORY ESTATE
Largest movements
- Tangible fixed assets +€30,886
up €30,886 (+240%), from €12,876 to €43,762
of which Furniture and vehicles: +€32,534
- Receivables within one year -€13,667
down €13,667 (-96.2%), from €14,211 to €544
of which Trade receivables: -€13,848
- Deferred charges and accrued income +€1,340
up €1,340 (+127%), from €1,055 to €2,395
- Cash -€963
down €963 (-3.1%), from €30,770 to €29,807
mainly Investment in fixed assets (net) (-€42,018) and Other debts (-€26,823)
- Other debts -€26,823
down €26,823 (-91.0%), from €29,465 to €2,642
- Debts after one year +€21,914
new in 2025: €21,914
- Short-term financial debts +€20,000
new in 2025: €20,000
- Current portion of long-term debt +€6,785
new in 2025: €6,785
- Profit (loss) carried forward -€5,936
down €5,936 (-48.1%), from €12,333 to €6,397
- Purchases and services -€38,003
no longer reported in 2025 (was €38,003)
- Gross operating margin -€11,262
down €11,262 (-54.5%), from €20,665 to €9,403
- Depreciation +€7,970
up €7,970 (+252%), from €3,162 to €11,132
- Taxes -€2,238
down €2,238 (-94.4%), from €2,370 to €132
- Financial charges +€2,100
up €2,100 (+1,288%), from €163 to €2,263
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 | €58,912 | €76,508 | +€17,596 | +29.9% |
| Fixed assets | 21/28 | €12,876 | €43,762 | +€30,886 | +240% |
| Tangible fixed assets | 22/27 | €12,876 | €43,762 | +€30,886 | +240% |
| Plant, machinery and equipment | 23 | - | €1,112 | +€1,112 | |
| Furniture and vehicles | 24 | €73 | €32,607 | +€32,534 | +44,567% |
| Other tangible fixed assets | 26 | €12,803 | €10,043 | -€2,760 | -21.6% |
| Current assets | 29/58 | €46,036 | €32,746 | -€13,290 | -28.9% |
| Amounts receivable within one year | 40/41 | €14,211 | €544 | -€13,667 | -96.2% |
| Trade receivables | 40 | €14,211 | €363 | -€13,848 | -97.4% |
| Other amounts receivable | 41 | - | €181 | +€181 | |
| Cash at bank and in hand | 54/58 | €30,770 | €29,807 | -€963 | -3.1% |
| Deferred charges and accrued income | 490/1 | €1,055 | €2,395 | +€1,340 | +127% |
| Total equity and liabilities | 10/49 | €58,912 | €76,508 | +€17,596 | +29.9% |
| Equity | 10/15 | €22,333 | €16,397 | -€5,936 | -26.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,333 | €6,397 | -€5,936 | -48.1% |
| Amounts payable | 17/49 | €36,579 | €60,111 | +€23,532 | +64.3% |
| Amounts payable after more than one year | 17 | - | €21,914 | +€21,914 | |
| Financial debts | 170/4 | - | €21,914 | +€21,914 | |
| Amounts payable within one year | 42/48 | €36,579 | €38,197 | +€1,618 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,785 | +€6,785 | |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Other loans | 439 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €446 | €3,832 | +€3,386 | +759% |
| Suppliers | 440/4 | €446 | €3,832 | +€3,386 | +759% |
| Taxes, remuneration and social security | 45 | €6,668 | €4,938 | -€1,730 | -25.9% |
| Taxes | 450/3 | €6,668 | €4,379 | -€2,289 | -34.3% |
| Remuneration and social security | 454/9 | - | €559 | +€559 | |
| Other amounts payable | 47/48 | €29,465 | €2,642 | -€26,823 | -91.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,003 | - | -€38,003 | |
| Remuneration, social security and pensions | 62 | - | €1,106 | +€1,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,162 | €11,132 | +€7,970 | +252% |
| Other operating charges | 640/8 | €601 | €706 | +€105 | +17.5% |
| Gross operating margin | 9900 | €20,665 | €9,403 | -€11,262 | -54.5% |
| Operating profit (loss) | 9901 | €16,902 | -€3,541 | -€20,443 | |
| Financial charges | 65/66B | €163 | €2,263 | +€2,100 | +1,288% |
| Recurring financial charges | 65 | €163 | €2,263 | +€2,100 | +1,288% |
| Profit (loss) for the period before taxes | 9903 | €16,739 | -€5,804 | -€22,543 | |
| Income taxes | 67/77 | €2,370 | €132 | -€2,238 | -94.4% |
| Profit (loss) for the period | 9904 | €14,369 | -€5,936 | -€20,305 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,369 | -€5,936 | -€20,305 |
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 1 November 2026 via checked.be.