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.
Hestia
Largest movements
- Current investments -€375,907
down €375,907 (-86.8%), from €433,106 to €57,199
- Receivables within one year +€349,805
up €349,805 (+34.9%), from €1.0m to €1.4m
of which Trade receivables: +€372,000
- Profit (loss) carried forward +€426,463
up €426,463 (+1,318%), from €32,364 to €458,827
- Other debts -€398,128
down €398,128 (-95.2%), from €418,050 to €19,922
- Provisions -€34,841
down €34,841 (-25.4%), from €137,016 to €102,175
- Services and other goods -€870,400
down €870,400 (-52.7%), from €1.7m to €782,122
- Turnover -€842,943
down €842,943 (-29.7%), from €2.8m to €2.0m
- Other operating income -€68,670
down €68,670 (-91.9%), from €74,705 to €6,034
- Provisions -€32,999
down €32,999 (-1,792%), from -€1,842 to -€34,841
- Taxes -€30,495
down €30,495 (-18.5%), from €165,218 to €134,723
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,435,301 | €1,409,199 | -€26,102 | -1.8% |
| Current assets | 29/58 | €1,435,301 | €1,409,199 | -€26,102 | -1.8% |
| Amounts receivable within one year | 40/41 | €1,002,195 | €1,352,000 | +€349,805 | +34.9% |
| Trade receivables | 40 | €980,000 | €1,352,000 | +€372,000 | +38.0% |
| Other amounts receivable | 41 | €22,195 | - | -€22,195 | |
| Current investments | 50/53 | €433,106 | €57,199 | -€375,907 | -86.8% |
| Other investments | 51/53 | €433,106 | €57,199 | -€375,907 | -86.8% |
| Total equity and liabilities | 10/49 | €1,435,301 | €1,409,199 | -€26,102 | -1.8% |
| Equity | 10/15 | €461,914 | €888,377 | +€426,463 | +92.3% |
| Contributions | 10/11 | €247,900 | €247,900 | = | 0.0% |
| Capital | 10 | €247,900 | €247,900 | = | 0.0% |
| Issued capital | 100 | €247,900 | €247,900 | = | 0.0% |
| Reserves | 13 | €181,650 | €181,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,790 | €24,790 | = | 0.0% |
| Legal reserve | 130 | €24,790 | €24,790 | = | 0.0% |
| Distributable reserves | 133 | €156,860 | €156,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,364 | €458,827 | +€426,463 | +1,318% |
| Provisions and deferred taxes | 16 | €137,016 | €102,175 | -€34,841 | -25.4% |
| Provisions for liabilities and charges | 160/5 | €137,016 | €102,175 | -€34,841 | -25.4% |
| Pensions and similar obligations | 160 | €63,000 | €61,534 | -€1,466 | -2.3% |
| Other liabilities and charges | 164/5 | €74,016 | €40,641 | -€33,375 | -45.1% |
| Amounts payable | 17/49 | €836,371 | €418,646 | -€417,724 | -49.9% |
| Amounts payable within one year | 42/48 | €836,371 | €418,646 | -€417,724 | -49.9% |
| Trade debts | 44 | €12,499 | €3,623 | -€8,876 | -71.0% |
| Suppliers | 440/4 | €12,499 | €3,623 | -€8,876 | -71.0% |
| Taxes, remuneration and social security | 45 | €405,822 | €395,102 | -€10,720 | -2.6% |
| Taxes | 450/3 | €183,932 | €184,156 | +€224 | +0.1% |
| Remuneration and social security | 454/9 | €221,890 | €210,946 | -€10,944 | -4.9% |
| Other amounts payable | 47/48 | €418,050 | €19,922 | -€398,128 | -95.2% |
| Operating income | 70/76A | €2,917,648 | €2,006,034 | -€911,613 | -31.2% |
| Turnover | 70 | €2,842,943 | €2,000,000 | -€842,943 | -29.7% |
| Other operating income | 74 | €74,705 | €6,034 | -€68,670 | -91.9% |
| Operating charges | 60/66A | €2,338,385 | €1,458,412 | -€879,973 | -37.6% |
| Services and other goods | 61 | €1,652,522 | €782,122 | -€870,400 | -52.7% |
| Remuneration, social security and pensions | 62 | €640,037 | €637,709 | -€2,328 | -0.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,842 | -€34,841 | -€32,999 | -1,792% |
| Other operating charges | 640/8 | €47,668 | €73,422 | +€25,754 | +54.0% |
| Operating profit (loss) | 9901 | €579,262 | €547,622 | -€31,640 | -5.5% |
| Financial income | 75/76B | €16,593 | €13,855 | -€2,739 | -16.5% |
| Recurring financial income | 75 | €16,593 | €13,855 | -€2,739 | -16.5% |
| Income from current assets | 751 | €16,593 | €13,855 | -€2,739 | -16.5% |
| Financial charges | 65/66B | €2,644 | €291 | -€2,352 | -89.0% |
| Recurring financial charges | 65 | €2,644 | €291 | -€2,352 | -89.0% |
| Debt charges | 650 | €2,475 | €291 | -€2,183 | -88.2% |
| Other financial charges | 652/9 | €169 | - | -€169 | |
| Profit (loss) for the period before taxes | 9903 | €593,212 | €561,186 | -€32,026 | -5.4% |
| Income taxes | 67/77 | €165,218 | €134,723 | -€30,495 | -18.5% |
| Taxes | 670/3 | €165,218 | €134,723 | -€30,495 | -18.5% |
| Profit (loss) for the period | 9904 | €427,994 | €426,463 | -€1,531 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €427,994 | €426,463 | -€1,531 | -0.4% |
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.