STONE OCEAN: 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 OCEAN
Largest movements
- Cash +€16,855
up €16,855 (+267%), from €6,319 to €23,175
mainly Other debts (+€19,259) and Depreciation (+€12,069)
- Tangible fixed assets -€9,072
down €9,072 (-18.6%), from €48,672 to €39,600
of which Furniture and vehicles: -€11,582
- Receivables within one year -€4,440
down €4,440 (-68.8%), from €6,450 to €2,010
of which Trade receivables: -€4,326
- Other debts +€19,259
up €19,259 (+5,488%), from €351 to €19,610
- Debts after one year -€10,880
down €10,880 (-25.8%), from €42,169 to €31,289
- Advances received -€5,560
no longer reported in 2025 (was €5,560)
- Trade debts +€867
up €867 (+59.4%), from €1,459 to €2,326
- Depreciation +€1,411
up €1,411 (+13.2%), from €10,658 to €12,069
- Financial charges +€1,270
up €1,270 (+136%), from €931 to €2,202
- Gross operating margin +€959
up €959 (+7.4%), from €12,954 to €13,914
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 | €63,737 | €67,186 | +€3,449 | +5.4% |
| Fixed assets | 21/28 | €48,672 | €39,600 | -€9,072 | -18.6% |
| Tangible fixed assets | 22/27 | €48,672 | €39,600 | -€9,072 | -18.6% |
| Plant, machinery and equipment | 23 | €320 | €2,830 | +€2,510 | +785% |
| Furniture and vehicles | 24 | €48,352 | €36,770 | -€11,582 | -24.0% |
| Current assets | 29/58 | €15,066 | €27,586 | +€12,520 | +83.1% |
| Amounts receivable within one year | 40/41 | €6,450 | €2,010 | -€4,440 | -68.8% |
| Trade receivables | 40 | €5,270 | €944 | -€4,326 | -82.1% |
| Other amounts receivable | 41 | €1,180 | €1,066 | -€114 | -9.7% |
| Cash at bank and in hand | 54/58 | €6,319 | €23,175 | +€16,855 | +267% |
| Deferred charges and accrued income | 490/1 | €2,296 | €2,402 | +€105 | +4.6% |
| Total equity and liabilities | 10/49 | €63,737 | €67,186 | +€3,449 | +5.4% |
| Equity | 10/15 | €1,553 | €1,014 | -€539 | -34.7% |
| Profit (loss) carried forward | 14 | €1,553 | €1,014 | -€539 | -34.7% |
| Amounts payable | 17/49 | €62,185 | €66,172 | +€3,987 | +6.4% |
| Amounts payable after more than one year | 17 | €42,169 | €31,289 | -€10,880 | -25.8% |
| Financial debts | 170/4 | €42,169 | €31,289 | -€10,880 | -25.8% |
| Amounts payable within one year | 42/48 | €20,016 | €34,883 | +€14,867 | +74.3% |
| Current portion of amounts payable after more than one year | 42 | €10,444 | €10,880 | +€436 | +4.2% |
| Trade debts | 44 | €1,459 | €2,326 | +€867 | +59.4% |
| Suppliers | 440/4 | €1,459 | €2,326 | +€867 | +59.4% |
| Advances received on contracts in progress | 46 | €5,560 | - | -€5,560 | |
| Taxes, remuneration and social security | 45 | €2,202 | €2,067 | -€135 | -6.1% |
| Taxes | 450/3 | €2,202 | €2,067 | -€135 | -6.1% |
| Other amounts payable | 47/48 | €351 | €19,610 | +€19,259 | +5,488% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,658 | €12,069 | +€1,411 | +13.2% |
| Other operating charges | 640/8 | €233 | €182 | -€51 | -22.0% |
| Gross operating margin | 9900 | €12,954 | €13,914 | +€959 | +7.4% |
| Operating profit (loss) | 9901 | €2,063 | €1,663 | -€400 | -19.4% |
| Financial charges | 65/66B | €931 | €2,202 | +€1,270 | +136% |
| Recurring financial charges | 65 | €931 | €2,202 | +€1,270 | +136% |
| Profit (loss) for the period before taxes | 9903 | €1,132 | -€539 | -€1,670 | |
| Income taxes | 67/77 | €5 | - | -€5 | |
| Profit (loss) for the period | 9904 | €1,126 | -€539 | -€1,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,126 | -€539 | -€1,665 |
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 16 October 2026 via checked.be.