StoneConcept: 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.
StoneConcept
Largest movements
- Current investments +€42,374
up €42,374 (+110%), from €38,568 to €80,943
- Receivables within one year +€27,104
up €27,104 (+362%), from €7,485 to €34,588
of which Other amounts receivable: +€29,912
- Stocks and contracts +€19,182
up €19,182 (+52.8%), from €36,300 to €55,482
- Cash -€9,781
down €9,781 (-3.0%), from €320,840 to €311,059
mainly Current investments (-€42,374) and Receivables within one year (-€27,104)
- Tangible fixed assets -€8,489
down €8,489 (-68.6%), from €12,375 to €3,887
of which Furniture and vehicles: -€8,085
- Advances received +€35,772
up €35,772 (+412%), from €8,674 to €44,445
- Trade debts +€25,825
up €25,825 (+125%), from €20,709 to €46,534
- Reserves +€7,478
up €7,478 (+1.8%), from €425,091 to €432,569
of which Distributable reserves: +€7,478
- Gross operating margin -€45,189
down €45,189 (-48.4%), from €93,398 to €48,209
- Taxes -€10,539
down €10,539 (-44.8%), from €23,544 to €13,004
- Depreciation -€6,390
down €6,390 (-42.9%), from €14,879 to €8,489
- Financial income +€1,852
up €1,852 (+27.6%), from €6,715 to €8,566
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 | €480,133 | €548,548 | +€68,415 | +14.2% |
| Fixed assets | 21/28 | €12,375 | €3,887 | -€8,489 | -68.6% |
| Tangible fixed assets | 22/27 | €12,375 | €3,887 | -€8,489 | -68.6% |
| Plant, machinery and equipment | 23 | €874 | €471 | -€403 | -46.1% |
| Furniture and vehicles | 24 | €11,501 | €3,416 | -€8,085 | -70.3% |
| Current assets | 29/58 | €467,757 | €544,661 | +€76,904 | +16.4% |
| Amounts receivable after more than one year | 29 | €55,000 | €56,226 | +€1,226 | +2.2% |
| Other amounts receivable | 291 | €55,000 | €56,226 | +€1,226 | +2.2% |
| Stocks and contracts in progress | 3 | €36,300 | €55,482 | +€19,182 | +52.8% |
| Stocks | 30/36 | €36,300 | €55,482 | +€19,182 | +52.8% |
| Amounts receivable within one year | 40/41 | €7,485 | €34,588 | +€27,104 | +362% |
| Trade receivables | 40 | €2,808 | - | -€2,808 | |
| Other amounts receivable | 41 | €4,677 | €34,588 | +€29,912 | +640% |
| Current investments | 50/53 | €38,568 | €80,943 | +€42,374 | +110% |
| Cash at bank and in hand | 54/58 | €320,840 | €311,059 | -€9,781 | -3.0% |
| Deferred charges and accrued income | 490/1 | €9,564 | €6,363 | -€3,201 | -33.5% |
| Total equity and liabilities | 10/49 | €480,133 | €548,548 | +€68,415 | +14.2% |
| Equity | 10/15 | €437,491 | €444,969 | +€7,478 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €425,091 | €432,569 | +€7,478 | +1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €423,231 | €430,709 | +€7,478 | +1.8% |
| Amounts payable | 17/49 | €42,642 | €103,579 | +€60,937 | +143% |
| Amounts payable within one year | 42/48 | €42,642 | €103,579 | +€60,937 | +143% |
| Trade debts | 44 | €20,709 | €46,534 | +€25,825 | +125% |
| Suppliers | 440/4 | €20,709 | €46,534 | +€25,825 | +125% |
| Advances received on contracts in progress | 46 | €8,674 | €44,445 | +€35,772 | +412% |
| Taxes, remuneration and social security | 45 | €10,000 | €12,600 | +€2,600 | +26.0% |
| Taxes | 450/3 | €10,000 | €12,600 | +€2,600 | +26.0% |
| Other amounts payable | 47/48 | €3,260 | - | -€3,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,879 | €8,489 | -€6,390 | -42.9% |
| Other operating charges | 640/8 | €2,617 | €1,699 | -€918 | -35.1% |
| Gross operating margin | 9900 | €93,398 | €48,209 | -€45,189 | -48.4% |
| Operating profit (loss) | 9901 | €75,903 | €38,021 | -€37,882 | -49.9% |
| Financial income | 75/76B | €6,715 | €8,566 | +€1,852 | +27.6% |
| Recurring financial income | 75 | €6,715 | €8,566 | +€1,852 | +27.6% |
| Financial charges | 65/66B | €368 | €305 | -€63 | -17.1% |
| Recurring financial charges | 65 | €368 | €305 | -€63 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €82,249 | €46,282 | -€35,967 | -43.7% |
| Income taxes | 67/77 | €23,544 | €13,004 | -€10,539 | -44.8% |
| Profit (loss) for the period | 9904 | €58,706 | €33,278 | -€25,428 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,706 | €33,278 | -€25,428 | -43.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.