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 +€101
up €101 (+3.3%), from €3,034 to €3,136
- Profit (loss) carried forward +€100
up €100 (+0.2%), from -€60,382 to -€60,281
- Financial income -€13
down €13 (-7.3%), from €180 to €167
- Gross operating margin -€1
down €1 (-1.7%), from -€66 to -€67
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
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 | €3,034 | €3,136 | +€101 | +3.3% |
| Current assets | 29/58 | €3,034 | €3,136 | +€101 | +3.3% |
| Amounts receivable within one year | 40/41 | €3,034 | €3,136 | +€101 | +3.3% |
| Other amounts receivable | 41 | €3,034 | €3,136 | +€101 | +3.3% |
| Total equity and liabilities | 10/49 | €3,034 | €3,136 | +€101 | +3.3% |
| Equity | 10/15 | €1,618 | €1,719 | +€100 | +6.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,382 | -€60,281 | +€100 | +0.2% |
| Amounts payable | 17/49 | €1,416 | €1,417 | +€1 | +0.1% |
| Amounts payable within one year | 42/48 | €1,416 | €1,417 | +€1 | +0.1% |
| Trade debts | 44 | €66 | €67 | +€1 | +2.0% |
| Suppliers | 440/4 | €66 | €67 | +€1 | +2.0% |
| Other amounts payable | 47/48 | €1,350 | €1,350 | = | 0.0% |
| Gross operating margin | 9900 | -€66 | -€67 | -€1 | -1.7% |
| Operating profit (loss) | 9901 | -€66 | -€67 | -€1 | -1.7% |
| Financial income | 75/76B | €180 | €167 | -€13 | -7.3% |
| Recurring financial income | 75 | €180 | €167 | -€13 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €114 | €100 | -€14 | -12.5% |
| Profit (loss) for the period | 9904 | €114 | €100 | -€14 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €114 | €100 | -€14 | -12.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.