STONEFIELDS: 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.
STONEFIELDS
Largest movements
- Cash +€16,099
up €16,099 (+3,674%), from €438 to €16,537
- Receivables within one year -€4,167
down €4,167 (-44.8%), from €9,305 to €5,138
of which Trade receivables: -€4,895
- Tangible fixed assets -€2,418
down €2,418 (-53.3%), from €4,539 to €2,120
of which Furniture and vehicles: -€2,459
- Formation expenses -€348
no longer reported in 2025 (was €348)
- Profit (loss) carried forward +€38,898
up €38,898 (+39.4%), from -€98,661 to -€59,763
- Trade debts -€13,668
down €13,668 (-98.0%), from €13,951 to €284
- Other debts -€10,272
down €10,272 (-12.2%), from €83,911 to €73,639
- Tax, wage and social debts -€4,820
down €4,820 (-56.6%), from €8,523 to €3,703
of which Remuneration and social security: -€8,484
- Short-term financial debts -€907
no longer reported in 2025 (was €907)
- Gross operating margin +€43,307
up €43,307 (+10,353%), from €418 to €43,725
- Staff costs -€35,264
down €35,264, from €30,777 to -€4,487
- Depreciation -€1,618
down €1,618 (-46.5%), from €3,476 to €1,858
- Financial charges -€794
down €794 (-78.7%), from €1,009 to €215
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,630 | €23,863 | +€9,233 | +63.1% |
| Formation expenses | 20 | €348 | - | -€348 | |
| Fixed assets | 21/28 | €4,539 | €2,120 | -€2,418 | -53.3% |
| Tangible fixed assets | 22/27 | €4,539 | €2,120 | -€2,418 | -53.3% |
| Plant, machinery and equipment | 23 | - | €40 | +€40 | |
| Furniture and vehicles | 24 | €4,539 | €2,080 | -€2,459 | -54.2% |
| Current assets | 29/58 | €9,743 | €21,743 | +€12,000 | +123% |
| Amounts receivable within one year | 40/41 | €9,305 | €5,138 | -€4,167 | -44.8% |
| Trade receivables | 40 | €9,305 | €4,409 | -€4,895 | -52.6% |
| Other amounts receivable | 41 | - | €729 | +€729 | |
| Cash at bank and in hand | 54/58 | €438 | €16,537 | +€16,099 | +3,674% |
| Deferred charges and accrued income | 490/1 | €0 | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €14,630 | €23,863 | +€9,233 | +63.1% |
| Equity | 10/15 | -€92,661 | -€53,763 | +€38,898 | +42.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,000 | +€6,000 | |
| Other | 1109/19 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | -€98,661 | -€59,763 | +€38,898 | +39.4% |
| Amounts payable | 17/49 | €107,291 | €77,626 | -€29,665 | -27.6% |
| Amounts payable within one year | 42/48 | €107,291 | €77,626 | -€29,665 | -27.6% |
| Financial debts | 43 | €907 | - | -€907 | |
| Credit institutions | 430/8 | €907 | - | -€907 | |
| Trade debts | 44 | €13,951 | €284 | -€13,668 | -98.0% |
| Suppliers | 440/4 | €13,951 | €284 | -€13,668 | -98.0% |
| Taxes, remuneration and social security | 45 | €8,523 | €3,703 | -€4,820 | -56.6% |
| Taxes | 450/3 | €39 | €3,703 | +€3,664 | +9,437% |
| Remuneration and social security | 454/9 | €8,484 | - | -€8,484 | |
| Other amounts payable | 47/48 | €83,911 | €73,639 | -€10,272 | -12.2% |
| Non-recurring operating income | 76A | - | €16,806 | +€16,806 | |
| Remuneration, social security and pensions | 62 | €30,777 | -€4,487 | -€35,264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,476 | €1,858 | -€1,618 | -46.5% |
| Other operating charges | 640/8 | €584 | €980 | +€396 | +67.8% |
| Gross operating margin | 9900 | €418 | €43,725 | +€43,307 | +10,353% |
| Operating profit (loss) | 9901 | -€34,419 | €45,374 | +€79,793 | |
| Financial income | 75/76B | €419 | - | -€419 | |
| Recurring financial income | 75 | €419 | - | -€419 | |
| Financial charges | 65/66B | €1,009 | €215 | -€794 | -78.7% |
| Recurring financial charges | 65 | €1,009 | €215 | -€794 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | -€35,009 | €45,159 | +€80,168 | |
| Income taxes | 67/77 | - | €78 | +€78 | |
| Profit (loss) for the period | 9904 | -€35,009 | €45,081 | +€80,090 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,009 | €45,081 | +€80,090 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.