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
- Tangible fixed assets -€31,741
down €31,741 (-10.5%), from €303,359 to €271,618
of which Land and buildings: -€22,728
- Receivables within one year +€6,089
up €6,089 (+93.6%), from €6,506 to €12,595
of which Trade receivables: +€8,172
- Stocks and contracts +€3,554
up €3,554 (+15.0%), from €23,661 to €27,215
- Debts after one year -€32,181
down €32,181 (-32.8%), from €98,027 to €65,846
- Reserves +€23,743
up €23,743 (+15.4%), from €154,553 to €178,295
- Other debts -€18,397
down €18,397 (-78.3%), from €23,481 to €5,084
- Trade debts +€5,284
up €5,284 (+147.0%), from €3,594 to €8,878
- Gross operating margin +€13,347
up €13,347 (+22.2%), from €60,079 to €73,426
- Taxes +€4,517
up €4,517 (+62.4%), from €7,240 to €11,757
- Financial charges -€760
down €760 (-18.2%), from €4,172 to €3,412
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 | €334,264 | €312,562 | -€21,701 | -6.5% |
| Fixed assets | 21/28 | €303,359 | €271,618 | -€31,741 | -10.5% |
| Tangible fixed assets | 22/27 | €303,359 | €271,618 | -€31,741 | -10.5% |
| Land and buildings | 22 | €276,979 | €254,251 | -€22,728 | -8.2% |
| Plant, machinery and equipment | 23 | €12,322 | €9,532 | -€2,790 | -22.6% |
| Furniture and vehicles | 24 | €7,142 | €7,089 | -€53 | -0.7% |
| Other tangible fixed assets | 26 | €6,916 | €745 | -€6,170 | -89.2% |
| Current assets | 29/58 | €30,905 | €40,944 | +€10,039 | +32.5% |
| Stocks and contracts in progress | 3 | €23,661 | €27,215 | +€3,554 | +15.0% |
| Stocks | 30/36 | €23,661 | €27,215 | +€3,554 | +15.0% |
| Amounts receivable within one year | 40/41 | €6,506 | €12,595 | +€6,089 | +93.6% |
| Trade receivables | 40 | €4,130 | €12,303 | +€8,172 | +197.9% |
| Other amounts receivable | 41 | €2,376 | €292 | -€2,084 | -87.7% |
| Cash at bank and in hand | 54/58 | €738 | €1,135 | +€397 | +53.8% |
| Total equity and liabilities | 10/49 | €334,264 | €312,562 | -€21,701 | -6.5% |
| Equity | 10/15 | €173,153 | €196,895 | +€23,743 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €154,553 | €178,295 | +€23,743 | +15.4% |
| Distributable reserves | 133 | €154,553 | €178,295 | +€23,743 | +15.4% |
| Amounts payable | 17/49 | €161,111 | €115,667 | -€45,444 | -28.2% |
| Amounts payable after more than one year | 17 | €98,027 | €65,846 | -€32,181 | -32.8% |
| Financial debts | 170/4 | €98,027 | €65,846 | -€32,181 | -32.8% |
| Amounts payable within one year | 42/48 | €63,085 | €49,821 | -€13,264 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €35,165 | €32,181 | -€2,985 | -8.5% |
| Trade debts | 44 | €3,594 | €8,878 | +€5,284 | +147.0% |
| Suppliers | 440/4 | €3,594 | €8,878 | +€5,284 | +147.0% |
| Taxes, remuneration and social security | 45 | €845 | €3,679 | +€2,834 | +335.5% |
| Taxes | 450/3 | €845 | €3,679 | +€2,834 | +335.5% |
| Other amounts payable | 47/48 | €23,481 | €5,084 | -€18,397 | -78.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,240 | €33,828 | -€413 | -1.2% |
| Other operating charges | 640/8 | €2,020 | €2,238 | +€218 | +10.8% |
| Gross operating margin | 9900 | €60,079 | €73,426 | +€13,347 | +22.2% |
| Operating profit (loss) | 9901 | €23,819 | €37,360 | +€13,541 | +56.9% |
| Financial income | 75/76B | €1,840 | €1,551 | -€289 | -15.7% |
| Recurring financial income | 75 | €1,840 | €1,551 | -€289 | -15.7% |
| Financial charges | 65/66B | €4,172 | €3,412 | -€760 | -18.2% |
| Recurring financial charges | 65 | €4,172 | €3,412 | -€760 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €21,487 | €35,500 | +€14,012 | +65.2% |
| Income taxes | 67/77 | €7,240 | €11,757 | +€4,517 | +62.4% |
| Profit (loss) for the period | 9904 | €14,247 | €23,743 | +€9,495 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,247 | €23,743 | +€9,495 | +66.6% |
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.