STONE POINT: 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 POINT
Largest movements
- Cash -€2,527
down €2,527 (-22.8%), from €11,096 to €8,569
mainly Net result for the year (-€3,415) and Trade debts (-€862)
- Tangible fixed assets -€1,327
down €1,327 (-89.0%), from €1,491 to €164
of which Plant, machinery and equipment: -€1,266
- Receivables within one year -€762
down €762 (-15.7%), from €4,854 to €4,092
of which Trade receivables: -€868
- Deferred charges and accrued income -€414
down €414 (-63.1%), from €657 to €243
- Profit (loss) carried forward -€3,415
down €3,415 (-426.0%), from -€802 to -€4,216
- Trade debts -€862
down €862 (-73.6%), from €1,171 to €309
- Tax, wage and social debts -€811
down €811 (-100.0%), from €811 to €0
- Gross operating margin -€2,945
down €2,945, from €1,926 to -€1,019
- Depreciation -€861
down €861 (-39.3%), from €2,188 to €1,327
- Financial income -€451
down €451 (-69.5%), from €650 to €198
- Other operating charges +€120
up €120 (+13.9%), from €862 to €981
- Financial charges -€42
down €42 (-12.8%), from €328 to €286
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 | €18,156 | €13,068 | -€5,087 | -28.0% |
| Fixed assets | 21/28 | €1,491 | €164 | -€1,327 | -89.0% |
| Tangible fixed assets | 22/27 | €1,491 | €164 | -€1,327 | -89.0% |
| Plant, machinery and equipment | 23 | €1,430 | €164 | -€1,266 | -88.5% |
| Furniture and vehicles | 24 | €61 | €0 | -€61 | -100.0% |
| Current assets | 29/58 | €16,665 | €12,904 | -€3,761 | -22.6% |
| Amounts receivable within one year | 40/41 | €4,854 | €4,092 | -€762 | -15.7% |
| Trade receivables | 40 | €868 | €0 | -€868 | -100.0% |
| Other amounts receivable | 41 | €3,986 | €4,092 | +€106 | +2.7% |
| Current investments | 50/53 | €57 | - | -€57 | |
| Cash at bank and in hand | 54/58 | €11,096 | €8,569 | -€2,527 | -22.8% |
| Deferred charges and accrued income | 490/1 | €657 | €243 | -€414 | -63.1% |
| Total equity and liabilities | 10/49 | €18,156 | €13,068 | -€5,087 | -28.0% |
| Equity | 10/15 | €16,174 | €12,759 | -€3,415 | -21.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,976 | €15,976 | = | 0.0% |
| Distributable reserves | 133 | €15,976 | €15,976 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€802 | -€4,216 | -€3,415 | -426.0% |
| Amounts payable | 17/49 | €1,982 | €309 | -€1,673 | -84.4% |
| Amounts payable within one year | 42/48 | €1,982 | €309 | -€1,673 | -84.4% |
| Trade debts | 44 | €1,171 | €309 | -€862 | -73.6% |
| Suppliers | 440/4 | €1,171 | €309 | -€862 | -73.6% |
| Taxes, remuneration and social security | 45 | €811 | €0 | -€811 | -100.0% |
| Taxes | 450/3 | €811 | €0 | -€811 | -100.0% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,188 | €1,327 | -€861 | -39.3% |
| Other operating charges | 640/8 | €862 | €981 | +€120 | +13.9% |
| Gross operating margin | 9900 | €1,926 | -€1,019 | -€2,945 | |
| Operating profit (loss) | 9901 | -€1,123 | -€3,327 | -€2,204 | -196.2% |
| Financial income | 75/76B | €650 | €198 | -€451 | -69.5% |
| Recurring financial income | 75 | €650 | €198 | -€451 | -69.5% |
| Financial charges | 65/66B | €328 | €286 | -€42 | -12.8% |
| Recurring financial charges | 65 | €328 | €286 | -€42 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€802 | -€3,415 | -€2,613 | -326.0% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -80.0% |
| Profit (loss) for the period | 9904 | -€802 | -€3,415 | -€2,613 | -326.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€802 | -€3,415 | -€2,613 | -326.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.