HESTIA DEJEUNER: 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 DEJEUNER
Largest movements
- Receivables within one year -€598
down €598 (-56.1%), from €1,065 to €467
of which Other amounts receivable: -€577
- Deferred charges and accrued income -€423
no longer reported in 2025 (was €423)
- Trade debts -€4,652
down €4,652 (-89.2%), from €5,218 to €566
- Other debts +€2,355
up €2,355 (+1,102%), from €214 to €2,569
- Tax, wage and social debts +€1,340
new in 2025: €1,340
- Profit (loss) carried forward -€772
down €772 (-16.4%), from -€4,697 to -€5,469
- Short-term financial debts +€715
new in 2025: €715
- Staff costs -€3,451
no longer reported in 2025 (was €3,451)
- Gross operating margin +€2,488
up €2,488, from -€2,063 to €426
- Financial charges -€723
down €723 (-77.9%), from €928 to €205
- Depreciation -€305
no longer reported in 2025 (was €305)
- Other operating charges -€197
down €197 (-16.6%), from €1,190 to €992
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 | €1,735 | €720 | -€1,014 | -58.5% |
| Fixed assets | 21/28 | €205 | €205 | = | 0.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €1,530 | €515 | -€1,014 | -66.3% |
| Amounts receivable within one year | 40/41 | €1,065 | €467 | -€598 | -56.1% |
| Trade receivables | 40 | €488 | €467 | -€21 | -4.3% |
| Other amounts receivable | 41 | €577 | - | -€577 | |
| Cash at bank and in hand | 54/58 | €41 | €48 | +€7 | +16.4% |
| Deferred charges and accrued income | 490/1 | €423 | - | -€423 | |
| Total equity and liabilities | 10/49 | €1,735 | €720 | -€1,014 | -58.5% |
| Equity | 10/15 | -€3,697 | -€4,469 | -€772 | -20.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,697 | -€5,469 | -€772 | -16.4% |
| Amounts payable | 17/49 | €5,432 | €5,189 | -€242 | -4.5% |
| Amounts payable within one year | 42/48 | €5,432 | €5,189 | -€242 | -4.5% |
| Financial debts | 43 | - | €715 | +€715 | |
| Credit institutions | 430/8 | - | €715 | +€715 | |
| Trade debts | 44 | €5,218 | €566 | -€4,652 | -89.2% |
| Suppliers | 440/4 | €5,218 | €566 | -€4,652 | -89.2% |
| Taxes, remuneration and social security | 45 | - | €1,340 | +€1,340 | |
| Taxes | 450/3 | - | €1,340 | +€1,340 | |
| Other amounts payable | 47/48 | €214 | €2,569 | +€2,355 | +1,102% |
| Non-recurring operating income | 76A | €194 | - | -€194 | |
| Remuneration, social security and pensions | 62 | €3,451 | - | -€3,451 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | - | -€305 | |
| Other operating charges | 640/8 | €1,190 | €992 | -€197 | -16.6% |
| Gross operating margin | 9900 | -€2,063 | €426 | +€2,488 | |
| Operating profit (loss) | 9901 | -€7,009 | -€567 | +€6,442 | +91.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €928 | €205 | -€723 | -77.9% |
| Recurring financial charges | 65 | €928 | €205 | -€723 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,937 | -€772 | +€7,164 | +90.3% |
| Profit (loss) for the period | 9904 | -€7,937 | -€772 | +€7,164 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,937 | -€772 | +€7,164 | +90.3% |
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 19 October 2026 via checked.be.