STONE PARTNER: what changed
Two fiscal 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 PARTNER
Largest movements
- Cash -€5,153
down €5,153 (-20.8%), from €24,808 to €19,656
mainly Debts after one year (-€8,975) and Investment in fixed assets (net) (-€7,233)
- Tangible fixed assets +€2,074
up €2,074 (+2.8%), from €74,365 to €76,439
of which Furniture and vehicles: +€6,787
- Deferred charges and accrued income -€1,275
down €1,275 (-20.8%), from €6,119 to €4,844
- Debts after one year -€8,975
down €8,975 (-24.5%), from €36,648 to €27,673
- Reserves +€6,784
up €6,784 (+16.7%), from €40,522 to €47,307
of which Distributable reserves: +€6,784
- Tax, wage and social debts -€1,829
down €1,829 (-35.9%), from €5,094 to €3,265
- Gross operating margin -€1,303
down €1,303 (-6.3%), from €20,838 to €19,535
- Other operating charges -€393
down €393 (-27.4%), from €1,433 to €1,040
- Taxes -€245
down €245 (-5.7%), from €4,327 to €4,082
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 | €112,552 | €108,198 | -€4,354 | -3.9% |
| Fixed assets | 21/28 | €74,365 | €76,439 | +€2,074 | +2.8% |
| Tangible fixed assets | 22/27 | €74,365 | €76,439 | +€2,074 | +2.8% |
| Land and buildings | 22 | €74,365 | €69,652 | -€4,713 | -6.3% |
| Furniture and vehicles | 24 | - | €6,787 | +€6,787 | |
| Current assets | 29/58 | €38,187 | €31,759 | -€6,428 | -16.8% |
| Amounts receivable within one year | 40/41 | €7,260 | €7,260 | = | 0.0% |
| Trade receivables | 40 | €7,260 | €7,260 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,808 | €19,656 | -€5,153 | -20.8% |
| Deferred charges and accrued income | 490/1 | €6,119 | €4,844 | -€1,275 | -20.8% |
| Total equity and liabilities | 10/49 | €112,552 | €108,198 | -€4,354 | -3.9% |
| Equity | 10/15 | €54,268 | €61,052 | +€6,784 | +12.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €40,522 | €47,307 | +€6,784 | +16.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €38,522 | €45,307 | +€6,784 | +17.6% |
| Profit (loss) carried forward | 14 | -€6,255 | -€6,255 | = | 0.0% |
| Amounts payable | 17/49 | €58,284 | €47,146 | -€11,138 | -19.1% |
| Amounts payable after more than one year | 17 | €36,648 | €27,673 | -€8,975 | -24.5% |
| Financial debts | 170/4 | €36,648 | €27,673 | -€8,975 | -24.5% |
| Amounts payable within one year | 42/48 | €21,020 | €19,024 | -€1,996 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €8,975 | €8,975 | = | 0.0% |
| Trade debts | 44 | €493 | €572 | +€79 | +16.0% |
| Suppliers | 440/4 | €493 | €572 | +€79 | +16.0% |
| Taxes, remuneration and social security | 45 | €5,094 | €3,265 | -€1,829 | -35.9% |
| Taxes | 450/3 | €5,094 | €3,265 | -€1,829 | -35.9% |
| Other amounts payable | 47/48 | €6,458 | €6,212 | -€246 | -3.8% |
| Accrued charges and deferred income | 492/3 | €616 | €449 | -€167 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,073 | €5,159 | +€86 | +1.7% |
| Other operating charges | 640/8 | €1,433 | €1,040 | -€393 | -27.4% |
| Gross operating margin | 9900 | €20,838 | €19,535 | -€1,303 | -6.3% |
| Operating profit (loss) | 9901 | €14,331 | €13,336 | -€996 | -6.9% |
| Financial income | 75/76B | €14 | €56 | +€42 | +290.9% |
| Recurring financial income | 75 | €14 | €56 | +€42 | +290.9% |
| Financial charges | 65/66B | €2,510 | €2,526 | +€16 | +0.6% |
| Recurring financial charges | 65 | €2,510 | €2,526 | +€16 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €11,835 | €10,866 | -€969 | -8.2% |
| Income taxes | 67/77 | €4,327 | €4,082 | -€245 | -5.7% |
| Profit (loss) for the period | 9904 | €7,509 | €6,784 | -€724 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,509 | €6,784 | -€724 | -9.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.