STONEBARNS: 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.
STONEBARNS
Largest movements
- Tangible fixed assets -€26,181
down €26,181 (-14.1%), from €186,091 to €159,910
of which Plant, machinery and equipment: -€18,411
- Deferred charges and accrued income +€1,994
new in 2025: €1,994
- Profit (loss) carried forward -€33,674
down €33,674 (-12.2%), from -€275,846 to -€309,519
- Other debts +€5,620
up €5,620 (+2.0%), from €283,247 to €288,867
- Trade debts +€2,376
up €2,376 (+262%), from €908 to €3,283
- Purchases and services -€14,102
no longer reported in 2025 (was €14,102)
- Gross operating margin +€7,966
up €7,966 (+56.5%), from -€14,102 to -€6,135
- Other operating charges +€1,266
up €1,266 (+1,984%), from €64 to €1,329
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 | €188,318 | €162,631 | -€25,687 | -13.6% |
| Fixed assets | 21/28 | €186,091 | €159,910 | -€26,181 | -14.1% |
| Tangible fixed assets | 22/27 | €186,091 | €159,910 | -€26,181 | -14.1% |
| Land and buildings | 22 | €99,070 | €91,299 | -€7,770 | -7.8% |
| Plant, machinery and equipment | 23 | €87,021 | €68,610 | -€18,411 | -21.2% |
| Current assets | 29/58 | €2,227 | €2,721 | +€494 | +22.2% |
| Amounts receivable within one year | 40/41 | €1,513 | €539 | -€974 | -64.4% |
| Trade receivables | 40 | - | €13 | +€13 | |
| Other amounts receivable | 41 | €1,513 | €526 | -€987 | -65.3% |
| Cash at bank and in hand | 54/58 | €714 | €189 | -€526 | -73.6% |
| Deferred charges and accrued income | 490/1 | - | €1,994 | +€1,994 | |
| Total equity and liabilities | 10/49 | €188,318 | €162,631 | -€25,687 | -13.6% |
| Equity | 10/15 | -€95,846 | -€129,519 | -€33,674 | -35.1% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€275,846 | -€309,519 | -€33,674 | -12.2% |
| Amounts payable | 17/49 | €284,164 | €292,150 | +€7,987 | +2.8% |
| Amounts payable within one year | 42/48 | €284,164 | €292,150 | +€7,987 | +2.8% |
| Financial debts | 43 | €9 | - | -€9 | |
| Credit institutions | 430/8 | €9 | - | -€9 | |
| Trade debts | 44 | €908 | €3,283 | +€2,376 | +262% |
| Suppliers | 440/4 | €908 | €3,283 | +€2,376 | +262% |
| Other amounts payable | 47/48 | €283,247 | €288,867 | +€5,620 | +2.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,102 | - | -€14,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,181 | €26,181 | = | 0.0% |
| Other operating charges | 640/8 | €64 | €1,329 | +€1,266 | +1,984% |
| Gross operating margin | 9900 | -€14,102 | -€6,135 | +€7,966 | +56.5% |
| Operating profit (loss) | 9901 | -€40,347 | -€33,646 | +€6,701 | +16.6% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €169 | €31 | -€138 | -81.7% |
| Recurring financial charges | 65 | €169 | €31 | -€138 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | -€40,516 | -€33,674 | +€6,842 | +16.9% |
| Profit (loss) for the period | 9904 | -€40,516 | -€33,674 | +€6,842 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,516 | -€33,674 | +€6,842 | +16.9% |
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 23 October 2026 via checked.be.