DC-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.
DC-HESTIA
Largest movements
- Cash +€80,399
up €80,399 (+243%), from €33,125 to €113,523
mainly Receivables within one year (+€36,852) and Net result for the year (+€31,157)
- Receivables within one year -€36,852
down €36,852 (-29.4%), from €125,148 to €88,296
of which Other amounts receivable: -€46,873
- Tangible fixed assets +€17,470
up €17,470 (+48.6%), from €35,974 to €53,444
of which Other tangible fixed assets: +€12,839
- Deferred charges and accrued income +€4,696
up €4,696 (+221%), from €2,129 to €6,825
- Profit (loss) carried forward +€31,157
up €31,157 (+83.2%), from -€37,430 to -€6,272
- Tax, wage and social debts +€21,316
up €21,316 (+11.3%), from €188,645 to €209,961
of which Taxes: +€13,485
- Short-term financial debts +€7,004
up €7,004 (+29.0%), from €24,133 to €31,137
- Debts after one year +€5,891
new in 2025: €5,891
- Current portion of long-term debt +€4,949
new in 2025: €4,949
- Staff costs +€640,672
up €640,672 (+60.0%), from €1.1m to €1.7m
- Gross operating margin +€638,597
up €638,597 (+55.7%), from €1.1m to €1.8m
- Taxes +€20,033
up €20,033 (+747%), from €2,683 to €22,716
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 | €198,551 | €264,265 | +€65,713 | +33.1% |
| Fixed assets | 21/28 | €38,149 | €55,619 | +€17,470 | +45.8% |
| Tangible fixed assets | 22/27 | €35,974 | €53,444 | +€17,470 | +48.6% |
| Plant, machinery and equipment | 23 | €30,663 | €33,915 | +€3,252 | +10.6% |
| Furniture and vehicles | 24 | €5,311 | €6,690 | +€1,379 | +26.0% |
| Other tangible fixed assets | 26 | - | €12,839 | +€12,839 | |
| Financial fixed assets | 28 | €2,175 | €2,175 | = | 0.0% |
| Current assets | 29/58 | €160,402 | €208,645 | +€48,243 | +30.1% |
| Amounts receivable within one year | 40/41 | €125,148 | €88,296 | -€36,852 | -29.4% |
| Trade receivables | 40 | €11,835 | €21,857 | +€10,021 | +84.7% |
| Other amounts receivable | 41 | €113,313 | €66,440 | -€46,873 | -41.4% |
| Cash at bank and in hand | 54/58 | €33,125 | €113,523 | +€80,399 | +243% |
| Deferred charges and accrued income | 490/1 | €2,129 | €6,825 | +€4,696 | +221% |
| Total equity and liabilities | 10/49 | €198,551 | €264,265 | +€65,713 | +33.1% |
| Equity | 10/15 | -€18,830 | €12,328 | +€31,157 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,430 | -€6,272 | +€31,157 | +83.2% |
| Amounts payable | 17/49 | €217,381 | €251,937 | +€34,556 | +15.9% |
| Amounts payable after more than one year | 17 | - | €5,891 | +€5,891 | |
| Financial debts | 170/4 | - | €5,891 | +€5,891 | |
| Amounts payable within one year | 42/48 | €217,381 | €246,046 | +€28,665 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,949 | +€4,949 | |
| Financial debts | 43 | €24,133 | €31,137 | +€7,004 | +29.0% |
| Credit institutions | 430/8 | €24,133 | €31,137 | +€7,004 | +29.0% |
| Trade debts | 44 | €4,603 | - | -€4,603 | |
| Suppliers | 440/4 | €4,603 | - | -€4,603 | |
| Taxes, remuneration and social security | 45 | €188,645 | €209,961 | +€21,316 | +11.3% |
| Taxes | 450/3 | €11,647 | €25,132 | +€13,485 | +116% |
| Remuneration and social security | 454/9 | €176,998 | €184,829 | +€7,831 | +4.4% |
| Remuneration, social security and pensions | 62 | €1,068,243 | €1,708,915 | +€640,672 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,252 | €11,716 | +€3,464 | +42.0% |
| Other operating charges | 640/8 | €3,568 | €5,929 | +€2,361 | +66.2% |
| Gross operating margin | 9900 | €1,146,608 | €1,785,205 | +€638,597 | +55.7% |
| Operating profit (loss) | 9901 | €66,545 | €58,647 | -€7,899 | -11.9% |
| Financial income | 75/76B | €2,344 | €1,912 | -€432 | -18.4% |
| Recurring financial income | 75 | €2,344 | €1,912 | -€432 | -18.4% |
| Financial charges | 65/66B | €4,890 | €6,686 | +€1,796 | +36.7% |
| Recurring financial charges | 65 | €4,890 | €6,686 | +€1,796 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €64,000 | €53,873 | -€10,127 | -15.8% |
| Income taxes | 67/77 | €2,683 | €22,716 | +€20,033 | +747% |
| Profit (loss) for the period | 9904 | €61,316 | €31,157 | -€30,159 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,316 | €31,157 | -€30,159 | -49.2% |
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.