STONES DIFFUSION: 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.
STONES DIFFUSION
Largest movements
- Receivables within one year +€84,112
up €84,112 (+39.1%), from €214,847 to €298,959
of which Trade receivables: +€84,112
- Cash +€20,533
up €20,533 (+2,284%), from €899 to €21,432
mainly Net result for the year (+€35,097) and Other debts (+€25,567)
- Reserves +€35,097
up €35,097 (+44.6%), from €78,735 to €113,833
of which Distributable reserves: +€35,097
- Other debts +€25,567
new in 2024: €25,567
- Tax, wage and social debts +€25,492
up €25,492 (+187%), from €13,646 to €39,138
- Trade debts +€16,363
up €16,363 (+180%), from €9,074 to €25,437
- Gross operating margin +€21,819
up €21,819 (+48.7%), from €44,827 to €66,646
- Taxes +€4,595
up €4,595 (+60.2%), from €7,633 to €12,228
- Staff costs -€1,235
down €1,235 (-7.8%), from €15,738 to €14,503
- Financial charges -€755
down €755 (-88.3%), from €856 to €100
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.
Derived cash bridge
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 | €222,656 | €325,175 | +€102,520 | +46.0% |
| Fixed assets | 21/28 | €6,759 | €3,735 | -€3,025 | -44.7% |
| Tangible fixed assets | 22/27 | €6,759 | €3,735 | -€3,025 | -44.7% |
| Furniture and vehicles | 24 | €6,759 | €3,735 | -€3,025 | -44.7% |
| Current assets | 29/58 | €215,896 | €321,440 | +€105,544 | +48.9% |
| Amounts receivable after more than one year | 29 | €150 | €150 | = | 0.0% |
| Trade receivables | 290 | €150 | €150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €214,847 | €298,959 | +€84,112 | +39.1% |
| Trade receivables | 40 | €9,171 | €93,283 | +€84,112 | +917% |
| Other amounts receivable | 41 | €205,676 | €205,676 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €899 | €21,432 | +€20,533 | +2,284% |
| Deferred charges and accrued income | 490/1 | - | €899 | +€899 | |
| Total equity and liabilities | 10/49 | €222,656 | €325,175 | +€102,520 | +46.0% |
| Equity | 10/15 | €196,142 | €231,239 | +€35,097 | +17.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €78,735 | €113,833 | +€35,097 | +44.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €76,875 | €111,973 | +€35,097 | +45.7% |
| Profit (loss) carried forward | 14 | €98,815 | €98,815 | = | 0.0% |
| Amounts payable | 17/49 | €26,513 | €93,936 | +€67,422 | +254% |
| Amounts payable within one year | 42/48 | €26,513 | €93,936 | +€67,422 | +254% |
| Financial debts | 43 | €3,793 | €3,793 | = | 0.0% |
| Credit institutions | 430/8 | €3,793 | €3,793 | = | 0.0% |
| Trade debts | 44 | €9,074 | €25,437 | +€16,363 | +180% |
| Suppliers | 440/4 | €9,074 | €25,437 | +€16,363 | +180% |
| Taxes, remuneration and social security | 45 | €13,646 | €39,138 | +€25,492 | +187% |
| Taxes | 450/3 | €13,646 | €39,138 | +€25,492 | +187% |
| Other amounts payable | 47/48 | - | €25,567 | +€25,567 | |
| Remuneration, social security and pensions | 62 | €15,738 | €14,503 | -€1,235 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,552 | €3,025 | +€472 | +18.5% |
| Other operating charges | 640/8 | €1,173 | €1,693 | +€521 | +44.4% |
| Gross operating margin | 9900 | €44,827 | €66,646 | +€21,819 | +48.7% |
| Operating profit (loss) | 9901 | €25,364 | €47,426 | +€22,062 | +87.0% |
| Financial charges | 65/66B | €856 | €100 | -€755 | -88.3% |
| Recurring financial charges | 65 | €856 | €100 | -€755 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €24,508 | €47,325 | +€22,817 | +93.1% |
| Income taxes | 67/77 | €7,633 | €12,228 | +€4,595 | +60.2% |
| Profit (loss) for the period | 9904 | €16,875 | €35,097 | +€18,222 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €16,875 | €35,097 | +€18,222 | +108% |
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 22 October 2026 via checked.be.