D'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.
D'HESTIA
Largest movements
- Tangible fixed assets -€25,979
down €25,979 (-5.7%), from €452,988 to €427,008
of which Land and buildings: -€19,990
- Debts after one year -€16,124
down €16,124 (-5.4%), from €300,251 to €284,126
- Profit (loss) carried forward -€13,450
down €13,450 (-33.4%), from -€40,288 to -€53,738
- Gross operating margin -€14,831
down €14,831 (-39.5%), from €37,533 to €22,701
- Other operating charges +€604
up €604 (+31.1%), from €1,942 to €2,546
- Depreciation +€410
up €410 (+1.4%), from €29,251 to €29,662
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 | €461,500 | €439,906 | -€21,595 | -4.7% |
| Formation expenses | 20 | €175 | €0 | -€175 | -100% |
| Fixed assets | 21/28 | €453,682 | €427,036 | -€26,646 | -5.9% |
| Intangible fixed assets | 21 | €694 | €28 | -€667 | -96.0% |
| Tangible fixed assets | 22/27 | €452,988 | €427,008 | -€25,979 | -5.7% |
| Land and buildings | 22 | €426,618 | €406,627 | -€19,990 | -4.7% |
| Plant, machinery and equipment | 23 | €858 | €573 | -€285 | -33.2% |
| Furniture and vehicles | 24 | €25,512 | €19,808 | -€5,704 | -22.4% |
| Current assets | 29/58 | €7,643 | €12,870 | +€5,226 | +68.4% |
| Amounts receivable within one year | 40/41 | €690 | €782 | +€92 | +13.3% |
| Trade receivables | 40 | €324 | €756 | +€432 | +133% |
| Other amounts receivable | 41 | €366 | €26 | -€340 | -92.9% |
| Cash at bank and in hand | 54/58 | €6,953 | €10,939 | +€3,986 | +57.3% |
| Deferred charges and accrued income | 490/1 | - | €1,148 | +€1,148 | |
| Total equity and liabilities | 10/49 | €461,500 | €439,906 | -€21,595 | -4.7% |
| Equity | 10/15 | €89,712 | €76,262 | -€13,450 | -15.0% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,288 | -€53,738 | -€13,450 | -33.4% |
| Amounts payable | 17/49 | €371,788 | €363,644 | -€8,145 | -2.2% |
| Amounts payable after more than one year | 17 | €300,251 | €284,126 | -€16,124 | -5.4% |
| Financial debts | 170/4 | €300,251 | €284,126 | -€16,124 | -5.4% |
| Amounts payable within one year | 42/48 | €71,537 | €79,517 | +€7,980 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €15,924 | €16,124 | +€201 | +1.3% |
| Trade debts | 44 | €660 | €4,154 | +€3,494 | +530% |
| Suppliers | 440/4 | €660 | €4,154 | +€3,494 | +530% |
| Advances received on contracts in progress | 46 | - | €1,978 | +€1,978 | |
| Taxes, remuneration and social security | 45 | €10 | €335 | +€326 | +3,295% |
| Taxes | 450/3 | €10 | €335 | +€326 | +3,295% |
| Other amounts payable | 47/48 | €54,944 | €56,926 | +€1,982 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,251 | €29,662 | +€410 | +1.4% |
| Other operating charges | 640/8 | €1,942 | €2,546 | +€604 | +31.1% |
| Gross operating margin | 9900 | €37,533 | €22,701 | -€14,831 | -39.5% |
| Operating profit (loss) | 9901 | €6,340 | -€9,506 | -€15,846 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €4,228 | €3,944 | -€284 | -6.7% |
| Recurring financial charges | 65 | €4,228 | €3,944 | -€284 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €2,114 | -€13,450 | -€15,564 | |
| Profit (loss) for the period | 9904 | €2,114 | -€13,450 | -€15,564 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,114 | -€13,450 | -€15,564 |
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 14 October 2026 via checked.be.