STONELEY COTTAGE: 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.
STONELEY COTTAGE
Largest movements
- Stocks and contracts +€41,775
up €41,775 (+814%), from €5,135 to €46,910
- Tangible fixed assets -€24,146
down €24,146 (-5.7%), from €422,846 to €398,701
of which Land and buildings: -€12,132
- Cash -€15,907
down €15,907 (-56.2%), from €28,289 to €12,383
mainly Stocks and contracts (-€41,775) and Net result for the year (-€37,868)
- Receivables within one year +€11,813
up €11,813 (+72.0%), from €16,410 to €28,224
of which Trade receivables: +€15,054
- Other debts +€73,384
up €73,384 (+166%), from €44,229 to €117,614
- Profit (loss) carried forward -€36,008
down €36,008 (-49.0%), from -€73,432 to -€109,440
- Debts after one year -€23,790
down €23,790 (-8.4%), from €281,743 to €257,953
- Short-term financial debts -€16,614
down €16,614 (-100%), from €16,614 to €0
- Current portion of long-term debt +€15,064
up €15,064 (+139%), from €10,807 to €25,871
- Gross operating margin +€61,627
up €61,627, from -€59,684 to €1,943
- Financial charges +€4,571
up €4,571 (+70.3%), from €6,507 to €11,077
- Depreciation +€3,866
up €3,866 (+17.4%), from €22,225 to €26,091
- Other operating charges -€2,189
down €2,189 (-49.7%), from €4,402 to €2,213
- Staff costs -€1,596
down €1,596 (-100%), from €1,596 to €0
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 | €472,921 | €486,645 | +€13,725 | +2.9% |
| Fixed assets | 21/28 | €422,846 | €398,701 | -€24,146 | -5.7% |
| Tangible fixed assets | 22/27 | €422,846 | €398,701 | -€24,146 | -5.7% |
| Land and buildings | 22 | €369,646 | €357,514 | -€12,132 | -3.3% |
| Furniture and vehicles | 24 | €53,200 | €41,186 | -€12,014 | -22.6% |
| Current assets | 29/58 | €50,074 | €87,945 | +€37,870 | +75.6% |
| Stocks and contracts in progress | 3 | €5,135 | €46,910 | +€41,775 | +814% |
| Stocks | 30/36 | €5,135 | €46,910 | +€41,775 | +814% |
| Amounts receivable within one year | 40/41 | €16,410 | €28,224 | +€11,813 | +72.0% |
| Trade receivables | 40 | €1,281 | €16,335 | +€15,054 | +1,175% |
| Other amounts receivable | 41 | €15,129 | €11,889 | -€3,240 | -21.4% |
| Cash at bank and in hand | 54/58 | €28,289 | €12,383 | -€15,907 | -56.2% |
| Deferred charges and accrued income | 490/1 | €240 | €428 | +€188 | +78.6% |
| Total equity and liabilities | 10/49 | €472,921 | €486,645 | +€13,725 | +2.9% |
| Equity | 10/15 | €114,328 | €76,460 | -€37,868 | -33.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €169,160 | €167,300 | -€1,860 | -1.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €167,300 | €167,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,432 | -€109,440 | -€36,008 | -49.0% |
| Amounts payable | 17/49 | €358,592 | €410,185 | +€51,593 | +14.4% |
| Amounts payable after more than one year | 17 | €281,743 | €257,953 | -€23,790 | -8.4% |
| Financial debts | 170/4 | €281,743 | €257,953 | -€23,790 | -8.4% |
| Amounts payable within one year | 42/48 | €74,144 | €148,495 | +€74,351 | +100% |
| Current portion of amounts payable after more than one year | 42 | €10,807 | €25,871 | +€15,064 | +139% |
| Financial debts | 43 | €16,614 | €0 | -€16,614 | -100% |
| Credit institutions | 430/8 | €16,614 | €0 | -€16,614 | -100% |
| Trade debts | 44 | €2,291 | €4,235 | +€1,943 | +84.8% |
| Suppliers | 440/4 | €2,291 | €4,235 | +€1,943 | +84.8% |
| Taxes, remuneration and social security | 45 | €203 | €776 | +€573 | +282% |
| Taxes | 450/3 | €203 | €776 | +€573 | +282% |
| Other amounts payable | 47/48 | €44,229 | €117,614 | +€73,384 | +166% |
| Accrued charges and deferred income | 492/3 | €2,706 | €3,738 | +€1,032 | +38.1% |
| Remuneration, social security and pensions | 62 | €1,596 | €0 | -€1,596 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,225 | €26,091 | +€3,866 | +17.4% |
| Other operating charges | 640/8 | €4,402 | €2,213 | -€2,189 | -49.7% |
| Gross operating margin | 9900 | -€59,684 | €1,943 | +€61,627 | |
| Operating profit (loss) | 9901 | -€87,907 | -€26,362 | +€61,546 | +70.0% |
| Financial income | 75/76B | - | €274 | +€274 | |
| Recurring financial income | 75 | - | €274 | +€274 | |
| Financial charges | 65/66B | €6,507 | €11,077 | +€4,571 | +70.3% |
| Recurring financial charges | 65 | €6,507 | €11,077 | +€4,571 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | -€94,414 | -€37,165 | +€57,249 | +60.6% |
| Income taxes | 67/77 | €203 | €703 | +€500 | +247% |
| Profit (loss) for the period | 9904 | -€94,617 | -€37,868 | +€56,748 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€94,617 | -€37,868 | +€56,748 | +60.0% |
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.