HESTIA BEHEER: 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 BEHEER
Largest movements
- Tangible fixed assets +€315,414
up €315,414 (+17.0%), from €1.9m to €2.2m
- Cash +€61,526
up €61,526 (+67.0%), from €91,774 to €153,300
mainly Other debts (+€177,200) and Debts after one year (+€143,647)
- Other debts +€177,200
up €177,200 (+9.7%), from €1.8m to €2.0m
- Debts after one year +€143,647
up €143,647 (+32.2%), from €446,013 to €589,660
- Reserves +€49,306
up €49,306 (+146%), from €33,775 to €83,081
- Staff costs -€49,520
down €49,520 (-53.8%), from €92,128 to €42,608
- Financial charges -€17,097
down €17,097 (-19.7%), from €86,873 to €69,776
- Taxes +€15,646
up €15,646 (+169%), from €9,274 to €24,921
- Other operating charges +€9,818
up €9,818 (+108%), from €9,094 to €18,912
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 | €2,733,472 | €3,115,367 | +€381,895 | +14.0% |
| Fixed assets | 21/28 | €2,456,452 | €2,771,866 | +€315,414 | +12.8% |
| Tangible fixed assets | 22/27 | €1,853,739 | €2,169,153 | +€315,414 | +17.0% |
| Land and buildings | 22 | €1,853,739 | €2,169,153 | +€315,414 | +17.0% |
| Financial fixed assets | 28 | €602,713 | €602,713 | = | 0.0% |
| Current assets | 29/58 | €277,020 | €343,501 | +€66,481 | +24.0% |
| Amounts receivable within one year | 40/41 | €182,445 | €188,546 | +€6,101 | +3.3% |
| Trade receivables | 40 | €145,261 | €119,337 | -€25,924 | -17.8% |
| Other amounts receivable | 41 | €37,185 | €69,209 | +€32,025 | +86.1% |
| Cash at bank and in hand | 54/58 | €91,774 | €153,300 | +€61,526 | +67.0% |
| Deferred charges and accrued income | 490/1 | €2,801 | €1,655 | -€1,146 | -40.9% |
| Total equity and liabilities | 10/49 | €2,733,472 | €3,115,367 | +€381,895 | +14.0% |
| Equity | 10/15 | €253,389 | €303,450 | +€50,061 | +19.8% |
| Contributions | 10/11 | €201,000 | €201,000 | = | 0.0% |
| Reserves | 13 | €33,775 | €83,081 | +€49,306 | +146% |
| Distributable reserves | 133 | €33,775 | €83,081 | +€49,306 | +146% |
| Profit (loss) carried forward | 14 | €18,614 | €19,369 | +€755 | +4.1% |
| Amounts payable | 17/49 | €2,480,083 | €2,811,917 | +€331,834 | +13.4% |
| Amounts payable after more than one year | 17 | €446,013 | €589,660 | +€143,647 | +32.2% |
| Financial debts | 170/4 | €446,013 | €589,660 | +€143,647 | +32.2% |
| Amounts payable within one year | 42/48 | €1,971,092 | €2,148,986 | +€177,894 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €102,110 | €81,601 | -€20,509 | -20.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,108 | €10,740 | +€8,632 | +409% |
| Suppliers | 440/4 | €2,108 | €10,740 | +€8,632 | +409% |
| Taxes, remuneration and social security | 45 | €42,831 | €55,401 | +€12,570 | +29.3% |
| Taxes | 450/3 | €34,442 | €48,867 | +€14,425 | +41.9% |
| Remuneration and social security | 454/9 | €8,389 | €6,534 | -€1,855 | -22.1% |
| Other amounts payable | 47/48 | €1,824,044 | €2,001,244 | +€177,200 | +9.7% |
| Accrued charges and deferred income | 492/3 | €62,977 | €73,270 | +€10,293 | +16.3% |
| Remuneration, social security and pensions | 62 | €92,128 | €42,608 | -€49,520 | -53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,889 | €54,904 | -€1,985 | -3.5% |
| Other operating charges | 640/8 | €9,094 | €18,912 | +€9,818 | +108% |
| Gross operating margin | 9900 | €258,611 | €261,182 | +€2,572 | +1.0% |
| Operating profit (loss) | 9901 | €100,500 | €144,758 | +€44,258 | +44.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €86,873 | €69,776 | -€17,097 | -19.7% |
| Recurring financial charges | 65 | €86,873 | €69,776 | -€17,097 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €13,629 | €74,982 | +€61,353 | +450% |
| Income taxes | 67/77 | €9,274 | €24,921 | +€15,646 | +169% |
| Profit (loss) for the period | 9904 | €4,354 | €50,061 | +€45,707 | +1,050% |
| Profit (loss) for the period to be appropriated | 9905 | €4,354 | €50,061 | +€45,707 | +1,050% |
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 29 October 2026 via checked.be.