Casa 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.
Casa Hestia
Largest movements
- Cash -€36,998
down €36,998 (-13.7%), from €269,290 to €232,292
mainly Debts within one year (-€106,010) and Contributions, distributions and other (-€9,228)
- Receivables within one year -€30,131
down €30,131 (-27.8%), from €108,390 to €78,259
of which Trade receivables: -€29,064
- Tangible fixed assets -€16,689
down €16,689 (-1.5%), from €1.1m to €1.1m
of which Plant, machinery and equipment: -€8,843
- Debts within one year -€106,010
down €106,010 (-20.0%), from €530,183 to €424,172
of which Trade debts: -€178,943
- Provisions +€25,000
new in 2025: €25,000
- Staff costs -€185,655
down €185,655 (-14.8%), from €1.3m to €1.1m
- Turnover -€53,324
down €53,324 (-32.3%), from €165,158 to €111,834
- Gross operating margin -€27,688
down €27,688 (-2.4%), from €1.2m to €1.1m
- Other operating charges +€22,407
up €22,407 (+472%), from €4,746 to €27,153
- Purchases and services -€16,465
down €16,465 (-8.7%), from €189,845 to €173,380
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 | €1,481,585 | €1,394,374 | -€87,211 | -5.9% |
| Fixed assets | 21/28 | €1,086,104 | €1,065,965 | -€20,139 | -1.9% |
| Intangible fixed assets | 21 | €8,624 | €5,174 | -€3,450 | -40.0% |
| Tangible fixed assets | 22/27 | €1,076,793 | €1,060,105 | -€16,689 | -1.5% |
| Land and buildings | 22 | €1,036,474 | €1,029,613 | -€6,861 | -0.7% |
| Plant, machinery and equipment | 23 | €38,947 | €30,104 | -€8,843 | -22.7% |
| Furniture and vehicles | 24 | €1,373 | €388 | -€985 | -71.7% |
| Financial fixed assets | 28 | €686 | €686 | = | 0.0% |
| Current assets | 29/58 | €395,482 | €328,409 | -€67,073 | -17.0% |
| Amounts receivable within one year | 40/41 | €108,390 | €78,259 | -€30,131 | -27.8% |
| Trade receivables | 40 | €31,383 | €2,319 | -€29,064 | -92.6% |
| Other amounts receivable | 41 | €77,008 | €75,941 | -€1,067 | -1.4% |
| Cash at bank and in hand | 54/58 | €269,290 | €232,292 | -€36,998 | -13.7% |
| Deferred charges and accrued income | 490/1 | €17,802 | €17,858 | +€56 | +0.3% |
| Total equity and liabilities | 10/49 | €1,481,585 | €1,394,374 | -€87,211 | -5.9% |
| Equity | 10/15 | €951,401 | €944,702 | -€6,699 | -0.7% |
| Contributions | 10/11 | €106,484 | €106,484 | = | 0.0% |
| Capital | 10 | €106,484 | €106,484 | = | 0.0% |
| Revaluation surpluses | 12 | €863,000 | €863,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,084 | -€24,782 | -€6,699 | -37.0% |
| Provisions and deferred taxes | 16 | - | €25,000 | +€25,000 | |
| Provisions for liabilities and charges | 160/5 | - | €25,000 | +€25,000 | |
| Environmental obligations | 163 | - | €25,000 | +€25,000 | |
| Amounts payable | 17/49 | €530,185 | €424,672 | -€105,512 | -19.9% |
| Amounts payable within one year | 42/48 | €530,183 | €424,172 | -€106,010 | -20.0% |
| Financial debts | 43 | €122,113 | €76,810 | -€45,303 | -37.1% |
| Credit institutions | 430/8 | €122,113 | €76,810 | -€45,303 | -37.1% |
| Trade debts | 44 | €195,432 | €16,488 | -€178,943 | -91.6% |
| Suppliers | 440/4 | €195,432 | €16,488 | -€178,943 | -91.6% |
| Taxes, remuneration and social security | 45 | €149,754 | €269,690 | +€119,936 | +80.1% |
| Taxes | 450/3 | €11,713 | €51,076 | +€39,363 | +336% |
| Remuneration and social security | 454/9 | €138,041 | €218,614 | +€80,573 | +58.4% |
| Accrued charges and deferred income | 492/3 | €2 | €500 | +€498 | +22,122% |
| Turnover | 70 | €165,158 | €111,834 | -€53,324 | -32.3% |
| Membership fees, donations, legacies and grants | 73 | €1,175,027 | €1,190,331 | +€15,305 | +1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €189,845 | €173,380 | -€16,465 | -8.7% |
| Remuneration, social security and pensions | 62 | €1,251,576 | €1,065,921 | -€185,655 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,083 | €18,414 | -€4,670 | -20.2% |
| Other operating charges | 640/8 | €4,746 | €27,153 | +€22,407 | +472% |
| Gross operating margin | 9900 | €1,168,694 | €1,141,006 | -€27,688 | -2.4% |
| Operating profit (loss) | 9901 | -€110,711 | €4,518 | +€115,228 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -95.3% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -95.3% |
| Financial charges | 65/66B | €1,815 | €1,989 | +€174 | +9.6% |
| Recurring financial charges | 65 | €1,815 | €1,989 | +€174 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | -€112,522 | €2,529 | +€115,051 | |
| Profit (loss) for the period | 9904 | -€112,522 | €2,529 | +€115,051 | |
| Profit (loss) for the period to be appropriated | 9905 | -€112,522 | €2,529 | +€115,051 |
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 28 October 2026 via checked.be.