AT HESTIA: 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.
AT HESTIA
Largest movements
- Cash +€25,263
up €25,263 (+47.7%), from €52,938 to €78,201
mainly Net result for the year (+€47,164) and Other debts (+€17,000)
- Tangible fixed assets -€2,817
down €2,817 (-39.1%), from €7,195 to €4,379
of which Furniture and vehicles: -€2,761
- Receivables within one year +€2,366
up €2,366 (+11.6%), from €20,465 to €22,831
of which Trade receivables: +€1,770
- Other debts +€17,000
new in 2025: €17,000
- Profit (loss) carried forward +€7,164
up €7,164 (+12.6%), from €56,895 to €64,058
- Tax, wage and social debts +€1,667
up €1,667 (+9.1%), from €18,300 to €19,967
of which Taxes: +€4,167
- Gross operating margin +€32,613
up €32,613 (+102%), from €32,048 to €64,662
- Taxes +€6,542
up €6,542 (+107%), from €6,110 to €12,652
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 | €81,128 | €106,025 | +€24,897 | +30.7% |
| Fixed assets | 21/28 | €7,195 | €4,379 | -€2,817 | -39.1% |
| Tangible fixed assets | 22/27 | €7,195 | €4,379 | -€2,817 | -39.1% |
| Land and buildings | 22 | €1,043 | €987 | -€56 | -5.4% |
| Furniture and vehicles | 24 | €6,153 | €3,392 | -€2,761 | -44.9% |
| Current assets | 29/58 | €73,932 | €101,646 | +€27,714 | +37.5% |
| Amounts receivable within one year | 40/41 | €20,465 | €22,831 | +€2,366 | +11.6% |
| Trade receivables | 40 | €14,747 | €16,517 | +€1,770 | +12.0% |
| Other amounts receivable | 41 | €5,718 | €6,314 | +€596 | +10.4% |
| Cash at bank and in hand | 54/58 | €52,938 | €78,201 | +€25,263 | +47.7% |
| Deferred charges and accrued income | 490/1 | €530 | €615 | +€85 | +16.0% |
| Total equity and liabilities | 10/49 | €81,128 | €106,025 | +€24,897 | +30.7% |
| Equity | 10/15 | €61,895 | €69,058 | +€7,164 | +11.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,895 | €64,058 | +€7,164 | +12.6% |
| Amounts payable | 17/49 | €19,233 | €36,967 | +€17,734 | +92.2% |
| Amounts payable within one year | 42/48 | €19,009 | €36,967 | +€17,958 | +94.5% |
| Trade debts | 44 | €709 | - | -€709 | |
| Suppliers | 440/4 | €709 | - | -€709 | |
| Taxes, remuneration and social security | 45 | €18,300 | €19,967 | +€1,667 | +9.1% |
| Taxes | 450/3 | €15,800 | €19,967 | +€4,167 | +26.4% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | - | €17,000 | +€17,000 | |
| Accrued charges and deferred income | 492/3 | €224 | - | -€224 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,856 | €2,817 | -€39 | -1.4% |
| Other operating charges | 640/8 | €437 | €450 | +€13 | +3.0% |
| Gross operating margin | 9900 | €32,048 | €64,662 | +€32,613 | +102% |
| Operating profit (loss) | 9901 | €28,755 | €61,394 | +€32,640 | +114% |
| Financial income | 75/76B | €267 | €356 | +€89 | +33.3% |
| Recurring financial income | 75 | €267 | €356 | +€89 | +33.3% |
| Financial charges | 65/66B | €1,801 | €1,935 | +€134 | +7.4% |
| Recurring financial charges | 65 | €1,801 | €1,935 | +€134 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €27,221 | €59,816 | +€32,595 | +120% |
| Income taxes | 67/77 | €6,110 | €12,652 | +€6,542 | +107% |
| Profit (loss) for the period | 9904 | €21,110 | €47,164 | +€26,053 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €21,110 | €47,164 | +€26,053 | +123% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.