Stonefield & Brownhill: 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.
What changed
Stonefield & Brownhill
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5,086
2024 · €2,501+€2,586
Equity
€86,344
2024 · €86,344
Cash
€7,543
2024 · €8,259-€717
Balance sheet total
€410,156
2024 · €429,002-€18,847
Largest movements
Assets
- Tangible fixed assets -€19,769
down €19,769 (-7.4%), from €268,455 to €248,686
of which Land and buildings: -€9,934
Equity and liabilities
- Other debts -€30,537
down €30,537 (-84.2%), from €36,288 to €5,751
- Debts after one year +€15,316
up €15,316 (+5.9%), from €261,280 to €276,595
Income statement
- Other operating charges +€4,870
up €4,870 (+189%), from €2,583 to €7,453
- Depreciation -€4,359
down €4,359 (-19.6%), from €22,223 to €17,864
- Gross operating margin +€1,993
up €1,993 (+4.7%), from €42,773 to €44,766
- Financial charges -€785
down €785 (-6.9%), from €11,356 to €10,571
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.
Result 2024
€2,501
Gross operating margin
+€1,993
Depreciation
+€4,359
Other operating charges
-€4,870
Financial charges
+€785
Taxes
+€318
Result 2025
€5,086
raises the resultlowers the result
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.
From operations
-€11,749
Investment
+€2,346
Financing
+€8,686
Cash 2024
€8,259
From operations (derived)
-€11,749
Net result for the year
+€5,086
Depreciation
+€17,864
Receivables within one year
-€2,417
Deferred charges and accrued income
+€337
Trade debts
-€720
Tax, wage and social debts
-€1,612
Advances received
+€1,210
Other debts
-€30,537
Accrued charges and deferred income
-€960
Investment (derived)
+€2,346
Investment in fixed assets (net)
+€2,346
Financing
+€8,686
Debts after one year
+€15,316
Current portion of long-term debt
-€1,543
Contributions, distributions and other
-€5,086
Cash 2025
€7,543
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €429,002 | €410,156 | -€18,847 | -4.4% |
| Formation expenses | 20 | €441 | - | -€441 | |
| Fixed assets | 21/28 | €414,455 | €394,686 | -€19,769 | -4.8% |
| Tangible fixed assets | 22/27 | €268,455 | €248,686 | -€19,769 | -7.4% |
| Land and buildings | 22 | €256,932 | €246,997 | -€9,934 | -3.9% |
| Furniture and vehicles | 24 | €11,523 | €1,689 | -€9,834 | -85.3% |
| Financial fixed assets | 28 | €146,000 | €146,000 | = | 0.0% |
| Current assets | 29/58 | €14,106 | €15,470 | +€1,363 | +9.7% |
| Amounts receivable after more than one year | 29 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 291 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,143 | €3,560 | +€2,417 | +211% |
| Trade receivables | 40 | €873 | €249 | -€624 | -71.4% |
| Other amounts receivable | 41 | €270 | €3,310 | +€3,040 | +1,127% |
| Cash at bank and in hand | 54/58 | €8,259 | €7,543 | -€717 | -8.7% |
| Deferred charges and accrued income | 490/1 | €2,704 | €2,367 | -€337 | -12.4% |
| Total equity and liabilities | 10/49 | €429,002 | €410,156 | -€18,847 | -4.4% |
| Equity | 10/15 | €86,344 | €86,344 | = | 0.0% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €50,344 | €50,344 | = | 0.0% |
| Distributable reserves | 133 | €50,344 | €50,344 | = | 0.0% |
| Amounts payable | 17/49 | €342,658 | €323,811 | -€18,847 | -5.5% |
| Amounts payable after more than one year | 17 | €261,280 | €276,595 | +€15,316 | +5.9% |
| Financial debts | 170/4 | €261,280 | €276,595 | +€15,316 | +5.9% |
| Amounts payable within one year | 42/48 | €80,088 | €46,886 | -€33,202 | -41.5% |
| Current portion of amounts payable after more than one year | 42 | €31,227 | €29,684 | -€1,543 | -4.9% |
| Trade debts | 44 | €1,382 | €662 | -€720 | -52.1% |
| Suppliers | 440/4 | €1,382 | €662 | -€720 | -52.1% |
| Advances received on contracts in progress | 46 | - | €1,210 | +€1,210 | |
| Taxes, remuneration and social security | 45 | €11,191 | €9,578 | -€1,612 | -14.4% |
| Taxes | 450/3 | €11,191 | €9,578 | -€1,612 | -14.4% |
| Other amounts payable | 47/48 | €36,288 | €5,751 | -€30,537 | -84.2% |
| Accrued charges and deferred income | 492/3 | €1,290 | €330 | -€960 | -74.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,223 | €17,864 | -€4,359 | -19.6% |
| Other operating charges | 640/8 | €2,583 | €7,453 | +€4,870 | +189% |
| Gross operating margin | 9900 | €42,773 | €44,766 | +€1,993 | +4.7% |
| Operating profit (loss) | 9901 | €17,967 | €19,449 | +€1,483 | +8.3% |
| Financial income | 75/76B | €120 | €120 | = | 0.0% |
| Recurring financial income | 75 | €120 | €120 | = | 0.0% |
| Financial charges | 65/66B | €11,356 | €10,571 | -€785 | -6.9% |
| Recurring financial charges | 65 | €11,356 | €10,571 | -€785 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €6,731 | €8,998 | +€2,267 | +33.7% |
| Income taxes | 67/77 | €4,230 | €3,912 | -€318 | -7.5% |
| Profit (loss) for the period | 9904 | €2,501 | €5,086 | +€2,586 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €2,501 | €5,086 | +€2,586 | +103% |
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 27 October 2026 via checked.be.