HESTIA BV: 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 BV
Largest movements
- Cash +€27,030
up €27,030 (+89.4%), from €30,249 to €57,279
mainly Current portion of long-term debt (+€84,083) and Depreciation (+€49,886)
- Receivables within one year -€20,787
down €20,787 (-90.5%), from €22,969 to €2,182
of which Other amounts receivable: -€15,775
- Tangible fixed assets -€20,156
down €20,156 (-2.4%), from €826,988 to €806,832
of which Land and buildings: -€17,741
- Intangible fixed assets +€14,922
new in 2025: €14,922
- Current portion of long-term debt +€84,083
up €84,083 (+151%), from €55,720 to €139,803
- Short-term financial debts -€73,224
down €73,224 (-97.6%), from €75,000 to €1,776
of which Other loans: -€75,000
- Debts after one year -€59,907
down €59,907 (-7.8%), from €766,503 to €706,597
- Tax, wage and social debts +€31,523
up €31,523 (+3,704%), from €851 to €32,374
of which Remuneration and social security: +€21,031
- Trade debts +€31,241
up €31,241 (+428%), from €7,305 to €38,546
- Gross operating margin +€221,758
up €221,758, from -€49,997 to €171,761
- Staff costs +€102,793
new in 2025: €102,793
- Depreciation +€23,065
up €23,065 (+86.0%), from €26,821 to €49,886
- Financial charges +€5,259
up €5,259 (+21.6%), from €24,305 to €29,565
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 | €882,375 | €884,901 | +€2,525 | +0.3% |
| Fixed assets | 21/28 | €826,988 | €821,754 | -€5,235 | -0.6% |
| Intangible fixed assets | 21 | - | €14,922 | +€14,922 | |
| Tangible fixed assets | 22/27 | €826,988 | €806,832 | -€20,156 | -2.4% |
| Land and buildings | 22 | €566,388 | €548,648 | -€17,741 | -3.1% |
| Plant, machinery and equipment | 23 | €250,921 | €250,547 | -€373 | -0.1% |
| Furniture and vehicles | 24 | €9,679 | €7,637 | -€2,042 | -21.1% |
| Current assets | 29/58 | €55,387 | €63,147 | +€7,760 | +14.0% |
| Stocks and contracts in progress | 3 | - | €2,700 | +€2,700 | |
| Stocks | 30/36 | - | €2,700 | +€2,700 | |
| Amounts receivable within one year | 40/41 | €22,969 | €2,182 | -€20,787 | -90.5% |
| Trade receivables | 40 | €6,857 | €1,845 | -€5,012 | -73.1% |
| Other amounts receivable | 41 | €16,112 | €337 | -€15,775 | -97.9% |
| Cash at bank and in hand | 54/58 | €30,249 | €57,279 | +€27,030 | +89.4% |
| Deferred charges and accrued income | 490/1 | €2,170 | €987 | -€1,183 | -54.5% |
| Total equity and liabilities | 10/49 | €882,375 | €884,901 | +€2,525 | +0.3% |
| Equity | 10/15 | -€25,611 | -€36,653 | -€11,042 | -43.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,611 | -€186,653 | -€11,042 | -6.3% |
| Amounts payable | 17/49 | €907,987 | €921,553 | +€13,567 | +1.5% |
| Amounts payable after more than one year | 17 | €766,503 | €706,597 | -€59,907 | -7.8% |
| Financial debts | 170/4 | €766,503 | €706,597 | -€59,907 | -7.8% |
| Amounts payable within one year | 42/48 | €139,059 | €212,662 | +€73,603 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | €55,720 | €139,803 | +€84,083 | +151% |
| Financial debts | 43 | €75,000 | €1,776 | -€73,224 | -97.6% |
| Credit institutions | 430/8 | - | €1,776 | +€1,776 | |
| Other loans | 439 | €75,000 | - | -€75,000 | |
| Trade debts | 44 | €7,305 | €38,546 | +€31,241 | +428% |
| Suppliers | 440/4 | €7,305 | €38,546 | +€31,241 | +428% |
| Taxes, remuneration and social security | 45 | €851 | €32,374 | +€31,523 | +3,704% |
| Taxes | 450/3 | €851 | €11,343 | +€10,492 | +1,233% |
| Remuneration and social security | 454/9 | - | €21,031 | +€21,031 | |
| Other amounts payable | 47/48 | €184 | €163 | -€21 | -11.4% |
| Accrued charges and deferred income | 492/3 | €2,424 | €2,295 | -€129 | -5.3% |
| Remuneration, social security and pensions | 62 | - | €102,793 | +€102,793 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,821 | €49,886 | +€23,065 | +86.0% |
| Other operating charges | 640/8 | €449 | €673 | +€224 | +49.9% |
| Gross operating margin | 9900 | -€49,997 | €171,761 | +€221,758 | |
| Operating profit (loss) | 9901 | -€77,268 | €18,408 | +€95,676 | |
| Financial income | 75/76B | €30 | €115 | +€85 | +285% |
| Recurring financial income | 75 | €30 | €115 | +€85 | +285% |
| Financial charges | 65/66B | €24,305 | €29,565 | +€5,259 | +21.6% |
| Recurring financial charges | 65 | €24,305 | €29,565 | +€5,259 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | -€101,543 | -€11,042 | +€90,502 | +89.1% |
| Profit (loss) for the period | 9904 | -€101,543 | -€11,042 | +€90,502 | +89.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€101,543 | -€11,042 | +€90,502 | +89.1% |
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 22 October 2026 via checked.be.