TAILLEUR DE PIERRE: 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.
TAILLEUR DE PIERRE
Largest movements
- Receivables within one year +€55,116
up €55,116 (+366%), from €15,055 to €70,172
of which Other amounts receivable: +€47,943
- Cash -€31,176
down €31,176 (-65.1%), from €47,858 to €16,682
mainly Receivables within one year (-€55,116) and Investment in fixed assets (net) (-€13,500)
- Tangible fixed assets +€9,000
new in 2025: €9,000
- Profit (loss) carried forward +€50,038
new in 2025: €50,038
- Reserves -€40,472
no longer reported in 2025 (was €40,472)
- Trade debts +€25,415
new in 2025: €25,415
- Tax, wage and social debts -€1,650
down €1,650 (-8.1%), from €20,441 to €18,791
of which Remuneration and social security: -€7,545
- Turnover -€119,735
no longer reported in 2025 (was €119,735)
- Purchases and services -€67,955
no longer reported in 2025 (was €67,955)
- Gross operating margin -€33,950
down €33,950 (-65.6%), from €51,780 to €17,830
- Taxes -€7,463
down €7,463 (-66.0%), from €11,308 to €3,846
- Depreciation +€4,500
new in 2025: €4,500
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 | €62,913 | €96,244 | +€33,330 | +53.0% |
| Fixed assets | 21/28 | - | €9,000 | +€9,000 | |
| Tangible fixed assets | 22/27 | - | €9,000 | +€9,000 | |
| Furniture and vehicles | 24 | - | €9,000 | +€9,000 | |
| Current assets | 29/58 | €62,913 | €87,244 | +€24,330 | +38.7% |
| Amounts receivable within one year | 40/41 | €15,055 | €70,172 | +€55,116 | +366% |
| Trade receivables | 40 | €15,055 | €22,229 | +€7,174 | +47.6% |
| Other amounts receivable | 41 | - | €47,943 | +€47,943 | |
| Cash at bank and in hand | 54/58 | €47,858 | €16,682 | -€31,176 | -65.1% |
| Deferred charges and accrued income | 490/1 | - | €390 | +€390 | |
| Total equity and liabilities | 10/49 | €62,913 | €96,244 | +€33,330 | +53.0% |
| Equity | 10/15 | €42,472 | €52,038 | +€9,566 | +22.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,472 | - | -€40,472 | |
| Distributable reserves | 133 | €40,472 | - | -€40,472 | |
| Profit (loss) carried forward | 14 | - | €50,038 | +€50,038 | |
| Amounts payable | 17/49 | €20,441 | €44,206 | +€23,765 | +116% |
| Amounts payable within one year | 42/48 | €20,441 | €44,206 | +€23,765 | +116% |
| Trade debts | 44 | - | €25,415 | +€25,415 | |
| Suppliers | 440/4 | - | €25,415 | +€25,415 | |
| Taxes, remuneration and social security | 45 | €20,441 | €18,791 | -€1,650 | -8.1% |
| Taxes | 450/3 | €12,896 | €18,791 | +€5,895 | +45.7% |
| Remuneration and social security | 454/9 | €7,545 | - | -€7,545 | |
| Turnover | 70 | €119,735 | - | -€119,735 | |
| Goods, raw materials, services and sundry goods | 60/61 | €67,955 | - | -€67,955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,500 | +€4,500 | |
| Other operating charges | 640/8 | - | €1,162 | +€1,162 | |
| Gross operating margin | 9900 | €51,780 | €17,830 | -€33,950 | -65.6% |
| Operating profit (loss) | 9901 | €51,780 | €12,169 | -€39,612 | -76.5% |
| Financial income | 75/76B | - | €1,335 | +€1,335 | |
| Recurring financial income | 75 | - | €1,335 | +€1,335 | |
| Financial charges | 65/66B | - | €92 | +€92 | |
| Recurring financial charges | 65 | - | €92 | +€92 | |
| Profit (loss) for the period before taxes | 9903 | €51,780 | €13,411 | -€38,369 | -74.1% |
| Income taxes | 67/77 | €11,308 | €3,846 | -€7,463 | -66.0% |
| Profit (loss) for the period | 9904 | €40,472 | €9,566 | -€30,906 | -76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,472 | €9,566 | -€30,906 | -76.4% |
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 29 October 2026 via checked.be.