Stoneman Consult: 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.
Stoneman Consult
Largest movements
- Receivables within one year -€50,485
down €50,485 (-88.9%), from €56,770 to €6,284
of which Trade receivables: -€49,754
- Cash -€25,713
down €25,713 (-52.4%), from €49,094 to €23,380
mainly Other debts (-€35,092) and Contributions, distributions and other (-€34,000)
- Reserves -€44,775
down €44,775 (-69.2%), from €64,700 to €19,925
- Other debts -€35,092
down €35,092 (-95.1%), from €36,917 to €1,824
- Trade debts +€2,812
new in 2025: €2,812
- Gross operating margin -€55,406
down €55,406, from €45,499 to -€9,907
- Taxes -€5,969
no longer reported in 2025 (was €5,969)
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 | €106,396 | €29,721 | -€76,675 | -72.1% |
| Fixed assets | 21/28 | €434 | - | -€434 | |
| Tangible fixed assets | 22/27 | €434 | - | -€434 | |
| Furniture and vehicles | 24 | €434 | - | -€434 | |
| Current assets | 29/58 | €105,962 | €29,721 | -€76,241 | -72.0% |
| Amounts receivable within one year | 40/41 | €56,770 | €6,284 | -€50,485 | -88.9% |
| Trade receivables | 40 | €55,539 | €5,784 | -€49,754 | -89.6% |
| Other amounts receivable | 41 | €1,231 | €500 | -€731 | -59.4% |
| Cash at bank and in hand | 54/58 | €49,094 | €23,380 | -€25,713 | -52.4% |
| Deferred charges and accrued income | 490/1 | €99 | €56 | -€43 | -43.3% |
| Total equity and liabilities | 10/49 | €106,396 | €29,721 | -€76,675 | -72.1% |
| Equity | 10/15 | €67,287 | €22,425 | -€44,862 | -66.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €64,700 | €19,925 | -€44,775 | -69.2% |
| Distributable reserves | 133 | €64,700 | €19,925 | -€44,775 | -69.2% |
| Profit (loss) carried forward | 14 | €87 | - | -€87 | |
| Amounts payable | 17/49 | €39,109 | €7,296 | -€31,813 | -81.3% |
| Amounts payable within one year | 42/48 | €39,044 | €7,296 | -€31,748 | -81.3% |
| Financial debts | 43 | €119 | - | -€119 | |
| Credit institutions | 430/8 | €119 | - | -€119 | |
| Trade debts | 44 | - | €2,812 | +€2,812 | |
| Suppliers | 440/4 | - | €2,812 | +€2,812 | |
| Taxes, remuneration and social security | 45 | €2,008 | €2,660 | +€652 | +32.5% |
| Taxes | 450/3 | €2,008 | €1,260 | -€748 | -37.3% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | €36,917 | €1,824 | -€35,092 | -95.1% |
| Accrued charges and deferred income | 492/3 | €66 | - | -€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €434 | -€34 | -7.3% |
| Other operating charges | 640/8 | €487 | €562 | +€74 | +15.3% |
| Gross operating margin | 9900 | €45,499 | -€9,907 | -€55,406 | |
| Operating profit (loss) | 9901 | €44,543 | -€10,903 | -€55,446 | |
| Financial income | 75/76B | - | €201 | +€201 | |
| Recurring financial income | 75 | - | €201 | +€201 | |
| Financial charges | 65/66B | €11 | €160 | +€148 | +1,324% |
| Recurring financial charges | 65 | €11 | €160 | +€148 | +1,324% |
| Profit (loss) for the period before taxes | 9903 | €44,532 | -€10,862 | -€55,394 | |
| Income taxes | 67/77 | €5,969 | - | -€5,969 | |
| Profit (loss) for the period | 9904 | €38,563 | -€10,862 | -€49,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,563 | -€10,862 | -€49,425 |
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 26 October 2026 via checked.be.