STONERY: 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.
STONERY
Largest movements
- Receivables within one year +€46,457
up €46,457 (+124.9%), from €37,188 to €83,645
of which Other amounts receivable: +€55,244
- Cash +€44,422
up €44,422 (+137.6%), from €32,287 to €76,708
mainly Net result for the year (+€53,144) and Tax, wage and social debts (+€26,988)
- Profit (loss) carried forward +€53,144
up €53,144 (+92.8%), from €57,239 to €110,383
- Tax, wage and social debts +€26,988
up €26,988 (+330.7%), from €8,161 to €35,148
- Trade debts +€10,198
up €10,198 (+349229.8%), from €3 to €10,200
- Turnover -€93,771
down €93,771 (-60.6%), from €154,659 to €60,888
- Purchases and services +€79,271
up €79,271 (+83.1%), from €95,445 to €174,716
- Gross operating margin +€20,687
up €20,687 (+34.9%), from €59,213 to €79,900
- Staff costs +€14,574
new in 2024: €14,574
- Other operating charges +€9,682
up €9,682 (+537.2%), from €1,802 to €11,484
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,402 | €162,731 | +€90,329 | +124.8% |
| Fixed assets | 21/28 | €2,928 | €2,378 | -€550 | -18.8% |
| Tangible fixed assets | 22/27 | €2,928 | €2,178 | -€750 | -25.6% |
| Furniture and vehicles | 24 | €2,928 | €2,178 | -€750 | -25.6% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €69,475 | €160,353 | +€90,879 | +130.8% |
| Amounts receivable within one year | 40/41 | €37,188 | €83,645 | +€46,457 | +124.9% |
| Trade receivables | 40 | €19,825 | €11,038 | -€8,787 | -44.3% |
| Other amounts receivable | 41 | €17,363 | €72,607 | +€55,244 | +318.2% |
| Cash at bank and in hand | 54/58 | €32,287 | €76,708 | +€44,422 | +137.6% |
| Total equity and liabilities | 10/49 | €72,402 | €162,731 | +€90,329 | +124.8% |
| Equity | 10/15 | €64,239 | €117,383 | +€53,144 | +82.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Contributions outside capital | 11 | €7,000 | €7,000 | = | 0.0% |
| Share premium | 1100/10 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,239 | €110,383 | +€53,144 | +92.8% |
| Amounts payable | 17/49 | €8,164 | €45,349 | +€37,185 | +455.5% |
| Amounts payable within one year | 42/48 | €8,164 | €45,349 | +€37,185 | +455.5% |
| Trade debts | 44 | €3 | €10,200 | +€10,198 | +349229.8% |
| Suppliers | 440/4 | €3 | €10,200 | +€10,198 | +349229.8% |
| Taxes, remuneration and social security | 45 | €8,161 | €35,148 | +€26,988 | +330.7% |
| Taxes | 450/3 | €8,161 | €35,148 | +€26,988 | +330.7% |
| Turnover | 70 | €154,659 | €60,888 | -€93,771 | -60.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €95,445 | €174,716 | +€79,271 | +83.1% |
| Remuneration, social security and pensions | 62 | - | €14,574 | +€14,574 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172 | €750 | +€578 | +335.5% |
| Other operating charges | 640/8 | €1,802 | €11,484 | +€9,682 | +537.2% |
| Gross operating margin | 9900 | €59,213 | €79,900 | +€20,687 | +34.9% |
| Operating profit (loss) | 9901 | €57,239 | €53,092 | -€4,147 | -7.2% |
| Financial income | 75/76B | - | €562 | +€562 | |
| Recurring financial income | 75 | - | €562 | +€562 | |
| Financial charges | 65/66B | - | €511 | +€511 | |
| Recurring financial charges | 65 | - | €511 | +€511 | |
| Profit (loss) for the period before taxes | 9903 | €57,239 | €53,144 | -€4,095 | -7.2% |
| Profit (loss) for the period | 9904 | €57,239 | €53,144 | -€4,095 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,239 | €53,144 | -€4,095 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.