STONERACER: 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.
STONERACER
Largest movements
- Cash +€20,649
up €20,649 (+78.0%), from €26,475 to €47,124
mainly Net result for the year (+€40,239) and Other debts (+€21,559)
- Tangible fixed assets -€16,160
down €16,160 (-9.8%), from €165,538 to €149,379
of which Furniture and vehicles: -€12,150
- Other debts +€21,559
up €21,559 (+28.8%), from €74,958 to €96,517
- Debts after one year -€8,606
down €8,606 (-9.2%), from €93,767 to €85,160
- Current portion of long-term debt -€7,451
down €7,451 (-46.4%), from €16,058 to €8,606
- Gross operating margin +€29,072
up €29,072 (+57.6%), from €50,463 to €79,535
- Taxes +€3,980
up €3,980 (+38.6%), from €10,307 to €14,288
- Depreciation +€1,168
up €1,168 (+6.3%), from €18,392 to €19,559
- Other operating charges -€889
down €889 (-83.2%), from €1,069 to €180
- Financial charges -€815
down €815 (-13.4%), from €6,085 to €5,269
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 | €209,259 | €214,978 | +€5,720 | +2.7% |
| Fixed assets | 21/28 | €165,538 | €149,379 | -€16,160 | -9.8% |
| Tangible fixed assets | 22/27 | €165,538 | €149,379 | -€16,160 | -9.8% |
| Land and buildings | 22 | €138,426 | €134,417 | -€4,009 | -2.9% |
| Furniture and vehicles | 24 | €27,112 | €14,962 | -€12,150 | -44.8% |
| Current assets | 29/58 | €43,721 | €65,600 | +€21,879 | +50.0% |
| Amounts receivable within one year | 40/41 | €17,120 | €17,689 | +€569 | +3.3% |
| Trade receivables | 40 | €14,507 | €16,977 | +€2,470 | +17.0% |
| Other amounts receivable | 41 | €2,613 | €712 | -€1,901 | -72.7% |
| Cash at bank and in hand | 54/58 | €26,475 | €47,124 | +€20,649 | +78.0% |
| Deferred charges and accrued income | 490/1 | €125 | €786 | +€661 | +529% |
| Total equity and liabilities | 10/49 | €209,259 | €214,978 | +€5,720 | +2.7% |
| Equity | 10/15 | €18,568 | €18,807 | +€239 | +1.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,068 | €16,068 | = | 0.0% |
| Distributable reserves | 133 | €16,068 | €16,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €239 | +€239 | |
| Amounts payable | 17/49 | €190,691 | €196,172 | +€5,481 | +2.9% |
| Amounts payable after more than one year | 17 | €93,767 | €85,160 | -€8,606 | -9.2% |
| Financial debts | 170/4 | €93,767 | €85,160 | -€8,606 | -9.2% |
| Amounts payable within one year | 42/48 | €95,435 | €109,598 | +€14,163 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €16,058 | €8,606 | -€7,451 | -46.4% |
| Trade debts | 44 | €473 | €777 | +€305 | +64.4% |
| Suppliers | 440/4 | €473 | €777 | +€305 | +64.4% |
| Taxes, remuneration and social security | 45 | €3,947 | €3,698 | -€249 | -6.3% |
| Taxes | 450/3 | €1,997 | €1,748 | -€249 | -12.5% |
| Remuneration and social security | 454/9 | €1,950 | €1,950 | = | 0.0% |
| Other amounts payable | 47/48 | €74,958 | €96,517 | +€21,559 | +28.8% |
| Accrued charges and deferred income | 492/3 | €1,489 | €1,413 | -€76 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,392 | €19,559 | +€1,168 | +6.3% |
| Other operating charges | 640/8 | €1,069 | €180 | -€889 | -83.2% |
| Gross operating margin | 9900 | €50,463 | €79,535 | +€29,072 | +57.6% |
| Operating profit (loss) | 9901 | €31,002 | €59,795 | +€28,793 | +92.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €6,085 | €5,269 | -€815 | -13.4% |
| Recurring financial charges | 65 | €6,085 | €5,269 | -€815 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €24,917 | €54,527 | +€29,610 | +119% |
| Income taxes | 67/77 | €10,307 | €14,288 | +€3,980 | +38.6% |
| Profit (loss) for the period | 9904 | €14,610 | €40,239 | +€25,629 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €14,610 | €40,239 | +€25,629 | +175% |
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 16 October 2026 via checked.be.