STONE4LIFE: 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.
STONE4LIFE
Largest movements
- Receivables within one year -€874,451
down €874,451 (-30.5%), from €2.9m to €2.0m
of which Other amounts receivable: -€682,053
- Cash -€457,808
down €457,808 (-99.2%), from €461,399 to €3,591
mainly Net result for the year (-€707,222) and Short-term financial debts (-€404,918)
- Deferred charges and accrued income +€287,060
up €287,060 (+368.0%), from €78,003 to €365,063
- Stocks and contracts +€221,779
up €221,779 (+16.7%), from €1.3m to €1.5m
- Other debts +€625,000
up €625,000 (+98.1%), from €637,416 to €1.3m
- Reserves -€558,201
down €558,201 (-79.0%), from €706,801 to €148,600
of which Distributable reserves: -€448,507
- Short-term financial debts -€404,918
down €404,918 (-50.0%), from €810,000 to €405,082
- Trade debts -€277,611
down €277,611 (-99.6%), from €278,786 to €1,175
- Tax, wage and social debts -€171,588
down €171,588 (-92.5%), from €185,506 to €13,918
- Gross operating margin -€1.5m
down €1.5m, from €713,557 to -€833,569
- Financial charges -€69,677
down €69,677 (-29.2%), from €238,976 to €169,299
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 | €4,728,264 | €3,904,844 | -€823,420 | -17.4% |
| Current assets | 29/58 | €4,728,264 | €3,904,844 | -€823,420 | -17.4% |
| Stocks and contracts in progress | 3 | €1,324,438 | €1,546,217 | +€221,779 | +16.7% |
| Stocks | 30/36 | €1,324,438 | €1,546,217 | +€221,779 | +16.7% |
| Amounts receivable within one year | 40/41 | €2,864,423 | €1,989,973 | -€874,451 | -30.5% |
| Trade receivables | 40 | €192,398 | €0 | -€192,398 | -100.0% |
| Other amounts receivable | 41 | €2,672,026 | €1,989,973 | -€682,053 | -25.5% |
| Cash at bank and in hand | 54/58 | €461,399 | €3,591 | -€457,808 | -99.2% |
| Deferred charges and accrued income | 490/1 | €78,003 | €365,063 | +€287,060 | +368.0% |
| Total equity and liabilities | 10/49 | €4,728,264 | €3,904,844 | -€823,420 | -17.4% |
| Equity | 10/15 | €1,206,801 | €499,579 | -€707,222 | -58.6% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €706,801 | €148,600 | -€558,201 | -79.0% |
| Non-distributable reserves | 130/1 | €15,400 | €15,400 | = | 0.0% |
| Legal reserve | 130 | €15,400 | €15,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €242,894 | €133,200 | -€109,694 | -45.2% |
| Distributable reserves | 133 | €448,507 | €0 | -€448,507 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€149,020 | -€149,020 | |
| Amounts payable | 17/49 | €3,521,462 | €3,405,264 | -€116,198 | -3.3% |
| Amounts payable within one year | 42/48 | €3,315,300 | €3,199,102 | -€116,198 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €1,403,593 | €1,516,512 | +€112,919 | +8.0% |
| Financial debts | 43 | €810,000 | €405,082 | -€404,918 | -50.0% |
| Credit institutions | 430/8 | €810,000 | €405,082 | -€404,918 | -50.0% |
| Trade debts | 44 | €278,786 | €1,175 | -€277,611 | -99.6% |
| Suppliers | 440/4 | €278,786 | €1,175 | -€277,611 | -99.6% |
| Taxes, remuneration and social security | 45 | €185,506 | €13,918 | -€171,588 | -92.5% |
| Taxes | 450/3 | €185,506 | €13,918 | -€171,588 | -92.5% |
| Other amounts payable | 47/48 | €637,416 | €1,262,416 | +€625,000 | +98.1% |
| Accrued charges and deferred income | 492/3 | €206,162 | €206,162 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €1,078 | €1,088 | +€9 | +0.9% |
| Non-recurring operating charges | 66A | €767,372 | €0 | -€767,372 | -100.0% |
| Gross operating margin | 9900 | €713,557 | -€833,569 | -€1.5m | |
| Operating profit (loss) | 9901 | -€54,893 | -€834,656 | -€779,763 | -1420.5% |
| Financial income | 75/76B | €289,881 | €296,733 | +€6,852 | +2.4% |
| Recurring financial income | 75 | €289,881 | €296,733 | +€6,852 | +2.4% |
| Financial charges | 65/66B | €238,976 | €169,299 | -€69,677 | -29.2% |
| Recurring financial charges | 65 | €238,976 | €169,299 | -€69,677 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,987 | -€707,222 | -€703,235 | -17637.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,987 | -€707,222 | -€703,235 | -17637.7% |
| Transfer from tax-exempt reserves | 789 | €240,676 | €109,694 | -€130,982 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €236,689 | -€597,528 | -€834,217 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.