STONEFISH: 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.
STONEFISH
Largest movements
- Cash +€37,116
up €37,116 (+123%), from €30,237 to €67,354
mainly Net result for the year (+€71,233) and Receivables within one year (+€22,981)
- Receivables within one year -€22,981
down €22,981 (-58.5%), from €39,306 to €16,325
of which Other amounts receivable: -€23,188
- Tangible fixed assets +€3,342
up €3,342 (+47.5%), from €7,042 to €10,384
of which Furniture and vehicles: +€2,578
- Other debts +€13,821
up €13,821 (+21.9%), from €62,969 to €76,790
- Trade debts +€3,756
up €3,756 (+347%), from €1,082 to €4,837
- Gross operating margin +€9,507
up €9,507 (+10.5%), from €90,404 to €99,911
- Taxes +€3,525
up €3,525 (+16.0%), from €22,022 to €25,546
- Financial charges -€1,740
down €1,740 (-96.9%), from €1,796 to €55
- Depreciation -€1,487
down €1,487 (-39.4%), from €3,770 to €2,283
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,550 | €95,417 | +€16,867 | +21.5% |
| Fixed assets | 21/28 | €7,042 | €10,384 | +€3,342 | +47.5% |
| Tangible fixed assets | 22/27 | €7,042 | €10,384 | +€3,342 | +47.5% |
| Plant, machinery and equipment | 23 | - | €2,040 | +€2,040 | |
| Furniture and vehicles | 24 | €411 | €2,989 | +€2,578 | +627% |
| Other tangible fixed assets | 26 | €6,631 | €5,355 | -€1,276 | -19.2% |
| Current assets | 29/58 | €71,509 | €85,033 | +€13,524 | +18.9% |
| Amounts receivable within one year | 40/41 | €39,306 | €16,325 | -€22,981 | -58.5% |
| Trade receivables | 40 | €15,114 | €15,321 | +€207 | +1.4% |
| Other amounts receivable | 41 | €24,192 | €1,004 | -€23,188 | -95.8% |
| Cash at bank and in hand | 54/58 | €30,237 | €67,354 | +€37,116 | +123% |
| Deferred charges and accrued income | 490/1 | €1,966 | €1,355 | -€611 | -31.1% |
| Total equity and liabilities | 10/49 | €78,550 | €95,417 | +€16,867 | +21.5% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €73,550 | €90,417 | +€16,867 | +22.9% |
| Amounts payable within one year | 42/48 | €73,550 | €90,417 | +€16,867 | +22.9% |
| Trade debts | 44 | €1,082 | €4,837 | +€3,756 | +347% |
| Suppliers | 440/4 | €1,082 | €4,837 | +€3,756 | +347% |
| Taxes, remuneration and social security | 45 | €9,500 | €8,790 | -€710 | -7.5% |
| Taxes | 450/3 | €8,250 | €7,540 | -€710 | -8.6% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €62,969 | €76,790 | +€13,821 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,770 | €2,283 | -€1,487 | -39.4% |
| Other operating charges | 640/8 | €1,255 | €793 | -€462 | -36.8% |
| Gross operating margin | 9900 | €90,404 | €99,911 | +€9,507 | +10.5% |
| Operating profit (loss) | 9901 | €85,379 | €96,835 | +€11,456 | +13.4% |
| Financial income | 75/76B | €188 | €0 | -€188 | -100% |
| Recurring financial income | 75 | €188 | €0 | -€188 | -100% |
| Financial charges | 65/66B | €1,796 | €55 | -€1,740 | -96.9% |
| Recurring financial charges | 65 | €1,796 | €55 | -€1,740 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €83,772 | €96,780 | +€13,008 | +15.5% |
| Income taxes | 67/77 | €22,022 | €25,546 | +€3,525 | +16.0% |
| Profit (loss) for the period | 9904 | €61,750 | €71,233 | +€9,484 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,750 | €71,233 | +€9,484 | +15.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.