Hestia Bel: 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 Bel
Largest movements
- Cash -€723
down €723 (-20.2%), from €3,588 to €2,865
mainly Net result for the year (-€475) and Receivables within one year (-€247)
- Receivables within one year +€247
up €247 (+5.6%), from €4,443 to €4,690
- Profit (loss) carried forward -€475
down €475 (-11.5%), from -€4,129 to -€4,605
- Gross operating margin +€150
up €150 (+34.4%), from -€435 to -€286
- Financial income -€14
down €14 (-5.3%), from €261 to €247
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €10,871 | €10,395 | -€475 | -4.4% |
| Fixed assets | 21/28 | €2,840 | €2,840 | = | 0.0% |
| Financial fixed assets | 28 | €2,840 | €2,840 | = | 0.0% |
| Current assets | 29/58 | €8,031 | €7,555 | -€475 | -5.9% |
| Amounts receivable within one year | 40/41 | €4,443 | €4,690 | +€247 | +5.6% |
| Other amounts receivable | 41 | €4,443 | €4,690 | +€247 | +5.6% |
| Cash at bank and in hand | 54/58 | €3,588 | €2,865 | -€723 | -20.2% |
| Total equity and liabilities | 10/49 | €10,871 | €10,395 | -€475 | -4.4% |
| Equity | 10/15 | €10,871 | €10,395 | -€475 | -4.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,129 | -€4,605 | -€475 | -11.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€435 | -€286 | +€150 | +34.4% |
| Operating profit (loss) | 9901 | -€823 | -€685 | +€137 | +16.7% |
| Financial income | 75/76B | €261 | €247 | -€14 | -5.3% |
| Recurring financial income | 75 | €261 | €247 | -€14 | -5.3% |
| Financial charges | 65/66B | €39 | €38 | -€1 | -2.6% |
| Recurring financial charges | 65 | €39 | €38 | -€1 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€600 | -€475 | +€124 | +20.7% |
| Profit (loss) for the period | 9904 | -€600 | -€475 | +€124 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€600 | -€475 | +€124 | +20.7% |
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 18 October 2026 via checked.be.