HESTIA: what changed
Two fiscal 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
- Receivables within one year +€45,700
up €45,700 (+4.5%), from €1.0m to €1.1m
- Other debts +€48,176
up €48,176 (+2.0%), from €2.4m to €2.4m
- Gross operating margin +€5,549
up €5,549 (+63.8%), from -€8,700 to -€3,151
- Staff costs -€5,130
down €5,130 (-100.0%), from €5,130 to €0
- Other operating charges +€1,416
up €1,416 (+124.1%), from €1,141 to €2,558
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.
Cash bridge derived
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 | €2,390,995 | €2,433,202 | +€42,206 | +1.8% |
| Fixed assets | 21/28 | €1,374,081 | €1,374,081 | = | 0.0% |
| Tangible fixed assets | 22/27 | €703,081 | €703,081 | = | 0.0% |
| Land and buildings | 22 | €703,081 | €703,081 | = | 0.0% |
| Financial fixed assets | 28 | €671,000 | €671,000 | = | 0.0% |
| Current assets | 29/58 | €1,016,914 | €1,059,120 | +€42,206 | +4.2% |
| Amounts receivable within one year | 40/41 | €1,009,068 | €1,054,768 | +€45,700 | +4.5% |
| Other amounts receivable | 41 | €1,009,068 | €1,054,768 | +€45,700 | +4.5% |
| Cash at bank and in hand | 54/58 | €7,846 | €4,352 | -€3,494 | -44.5% |
| Total equity and liabilities | 10/49 | €2,390,995 | €2,433,202 | +€42,206 | +1.8% |
| Equity | 10/15 | €34,626 | €28,866 | -€5,760 | -16.6% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €13,864 | €13,864 | = | 0.0% |
| Distributable reserves | 133 | €13,864 | €13,864 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,237 | -€74,997 | -€5,760 | -8.3% |
| Amounts payable | 17/49 | €2,356,369 | €2,404,336 | +€47,967 | +2.0% |
| Amounts payable within one year | 42/48 | €2,356,369 | €2,404,336 | +€47,967 | +2.0% |
| Trade debts | 44 | €209 | €0 | -€209 | -100.0% |
| Suppliers | 440/4 | €209 | €0 | -€209 | -100.0% |
| Other amounts payable | 47/48 | €2,356,160 | €2,404,336 | +€48,176 | +2.0% |
| Remuneration, social security and pensions | 62 | €5,130 | €0 | -€5,130 | -100.0% |
| Other operating charges | 640/8 | €1,141 | €2,558 | +€1,416 | +124.1% |
| Gross operating margin | 9900 | -€8,700 | -€3,151 | +€5,549 | +63.8% |
| Operating profit (loss) | 9901 | -€14,972 | -€5,709 | +€9,263 | +61.9% |
| Financial charges | 65/66B | €45 | €51 | +€6 | +14.1% |
| Recurring financial charges | 65 | €45 | €51 | +€6 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,017 | -€5,760 | +€9,256 | +61.6% |
| Profit (loss) for the period | 9904 | -€15,017 | -€5,760 | +€9,256 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,017 | -€5,760 | +€9,256 | +61.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.