FESTJENS HILDE: 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.
FESTJENS HILDE
Largest movements
- Cash +€38,349
up €38,349 (+16.5%), from €232,844 to €271,193
mainly Net result for the year (+€24,729) and Depreciation (+€4,626)
- Tangible fixed assets -€4,626
down €4,626 (-79.3%), from €5,834 to €1,208
of which Furniture and vehicles: -€3,964
- Reserves +€24,729
up €24,729 (+10.6%), from €232,943 to €257,671
of which Distributable reserves: +€24,729
- Other debts +€4,260
up €4,260 (+10,667%), from €40 to €4,300
- Tax, wage and social debts +€3,182
up €3,182 (+58.9%), from €5,405 to €8,587
- Gross operating margin +€12,403
up €12,403 (+43.3%), from €28,668 to €41,071
- Depreciation -€4,279
down €4,279 (-48.0%), from €8,905 to €4,626
- Taxes +€4,212
up €4,212 (+59.6%), from €7,065 to €11,277
- Other operating charges +€1,130
up €1,130 (+232%), from €487 to €1,617
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 | €253,894 | €285,907 | +€32,012 | +12.6% |
| Fixed assets | 21/28 | €5,834 | €1,208 | -€4,626 | -79.3% |
| Tangible fixed assets | 22/27 | €5,834 | €1,208 | -€4,626 | -79.3% |
| Plant, machinery and equipment | 23 | €1,871 | €1,208 | -€663 | -35.4% |
| Furniture and vehicles | 24 | €3,964 | - | -€3,964 | |
| Current assets | 29/58 | €248,060 | €284,699 | +€36,639 | +14.8% |
| Amounts receivable within one year | 40/41 | €1,332 | - | -€1,332 | |
| Other amounts receivable | 41 | €1,332 | - | -€1,332 | |
| Cash at bank and in hand | 54/58 | €232,844 | €271,193 | +€38,349 | +16.5% |
| Deferred charges and accrued income | 490/1 | €13,884 | €13,506 | -€378 | -2.7% |
| Total equity and liabilities | 10/49 | €253,894 | €285,907 | +€32,012 | +12.6% |
| Equity | 10/15 | €245,343 | €270,071 | +€24,729 | +10.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €232,943 | €257,671 | +€24,729 | +10.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €231,083 | €255,811 | +€24,729 | +10.7% |
| Amounts payable | 17/49 | €8,552 | €15,835 | +€7,284 | +85.2% |
| Amounts payable within one year | 42/48 | €8,552 | €15,835 | +€7,284 | +85.2% |
| Trade debts | 44 | €3,107 | €2,948 | -€159 | -5.1% |
| Suppliers | 440/4 | €3,107 | €2,948 | -€159 | -5.1% |
| Taxes, remuneration and social security | 45 | €5,405 | €8,587 | +€3,182 | +58.9% |
| Taxes | 450/3 | €5,405 | €8,587 | +€3,182 | +58.9% |
| Other amounts payable | 47/48 | €40 | €4,300 | +€4,260 | +10,667% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,905 | €4,626 | -€4,279 | -48.0% |
| Other operating charges | 640/8 | €487 | €1,617 | +€1,130 | +232% |
| Gross operating margin | 9900 | €28,668 | €41,071 | +€12,403 | +43.3% |
| Operating profit (loss) | 9901 | €19,276 | €34,827 | +€15,551 | +80.7% |
| Financial income | 75/76B | €1,202 | €1,301 | +€99 | +8.2% |
| Recurring financial income | 75 | €1,202 | €1,301 | +€99 | +8.2% |
| Financial charges | 65/66B | €108 | €123 | +€14 | +13.4% |
| Recurring financial charges | 65 | €108 | €123 | +€14 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €20,370 | €36,006 | +€15,636 | +76.8% |
| Income taxes | 67/77 | €7,065 | €11,277 | +€4,212 | +59.6% |
| Profit (loss) for the period | 9904 | €13,305 | €24,729 | +€11,424 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,305 | €24,729 | +€11,424 | +85.9% |
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.