Whitestone & Onestone: 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.
Whitestone & Onestone
Largest movements
- Cash -€9,584
down €9,584 (-33.3%), from €28,802 to €19,218
mainly Other debts (-€18,833) and Investment in fixed assets (net) (-€1,660)
- Receivables within one year -€4,322
down €4,322 (-80.1%), from €5,396 to €1,075
of which Trade receivables: -€4,322
- Tangible fixed assets +€1,200
up €1,200 (+281%), from €428 to €1,628
- Current investments +€718
up €718 (+134%), from €534 to €1,251
- Other debts -€18,833
down €18,833 (-97.1%), from €19,393 to €560
- Reserves +€6,200
up €6,200 (+54.4%), from €11,395 to €17,595
of which Distributable reserves: +€6,200
- Tax, wage and social debts +€644
up €644 (+19.5%), from €3,300 to €3,944
of which Remuneration and social security: +€379
- Gross operating margin +€13,721
up €13,721 (+550%), from €2,495 to €16,215
- Staff costs +€4,043
up €4,043 (+441%), from €916 to €4,959
- Taxes +€3,315
up €3,315 (+447%), from €741 to €4,057
- Write-downs -€480
no longer reported in 2025 (was €480)
- Financial income -€344
down €344 (-94.0%), from €366 to €22
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 | €35,159 | €23,172 | -€11,987 | -34.1% |
| Fixed assets | 21/28 | €428 | €1,628 | +€1,200 | +281% |
| Tangible fixed assets | 22/27 | €428 | €1,628 | +€1,200 | +281% |
| Furniture and vehicles | 24 | €428 | €1,628 | +€1,200 | +281% |
| Current assets | 29/58 | €34,732 | €21,544 | -€13,188 | -38.0% |
| Amounts receivable within one year | 40/41 | €5,396 | €1,075 | -€4,322 | -80.1% |
| Trade receivables | 40 | €4,657 | €336 | -€4,322 | -92.8% |
| Other amounts receivable | 41 | €739 | €739 | = | 0.0% |
| Current investments | 50/53 | €534 | €1,251 | +€718 | +134% |
| Cash at bank and in hand | 54/58 | €28,802 | €19,218 | -€9,584 | -33.3% |
| Total equity and liabilities | 10/49 | €35,159 | €23,172 | -€11,987 | -34.1% |
| Equity | 10/15 | €12,395 | €18,595 | +€6,200 | +50.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,395 | €17,595 | +€6,200 | +54.4% |
| Tax-exempt reserves | 132 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,535 | €15,735 | +€6,200 | +65.0% |
| Amounts payable | 17/49 | €22,764 | €4,577 | -€18,187 | -79.9% |
| Amounts payable within one year | 42/48 | €22,764 | €4,577 | -€18,187 | -79.9% |
| Trade debts | 44 | €71 | €72 | +€1 | +1.9% |
| Suppliers | 440/4 | €71 | €72 | +€1 | +1.9% |
| Taxes, remuneration and social security | 45 | €3,300 | €3,944 | +€644 | +19.5% |
| Taxes | 450/3 | €3,300 | €3,565 | +€265 | +8.0% |
| Remuneration and social security | 454/9 | - | €379 | +€379 | |
| Other amounts payable | 47/48 | €19,393 | €560 | -€18,833 | -97.1% |
| Remuneration, social security and pensions | 62 | €916 | €4,959 | +€4,043 | +441% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207 | €459 | +€252 | +122% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €480 | - | -€480 | |
| Other operating charges | 640/8 | €614 | €563 | -€51 | -8.4% |
| Gross operating margin | 9900 | €2,495 | €16,215 | +€13,721 | +550% |
| Operating profit (loss) | 9901 | €277 | €10,234 | +€9,957 | +3,591% |
| Financial income | 75/76B | €366 | €22 | -€344 | -94.0% |
| Recurring financial income | 75 | €366 | €22 | -€344 | -94.0% |
| Financial charges | 65/66B | €5 | - | -€5 | |
| Recurring financial charges | 65 | €5 | - | -€5 | |
| Profit (loss) for the period before taxes | 9903 | €638 | €10,256 | +€9,618 | +1,507% |
| Income taxes | 67/77 | €741 | €4,057 | +€3,315 | +447% |
| Profit (loss) for the period | 9904 | -€103 | €6,200 | +€6,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€103 | €6,200 | +€6,303 |
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.