HESTIA ENGINEERING: 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.
What changed
HESTIA ENGINEERING
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€143,656
2024 · €71,839+€71,817
Equity
€5.3m
2024 · €2.9m+€2.4m
Cash
€52,017
2024 · €19,832+€32,185
Balance sheet total
€6.5m
2024 · €4.1m+€2.4m
Largest movements
Assets
- Financial fixed assets +€2.3m
up €2.3m (+65.6%), from €3.5m to €5.7m
of which Affiliated companies: +€2.3m
- Receivables within one year +€76,856
up €76,856 (+114%), from €67,605 to €144,461
of which Trade receivables: +€97,114
Equity and liabilities
- Revaluation surpluses +€2.3m
new in 2025: €2.3m
- Profit (loss) carried forward +€143,656
up €143,656 (+20.1%), from €715,967 to €859,624
- Debts after one year -€82,991
down €82,991 (-12.1%), from €685,181 to €602,191
Income statement
- Turnover +€85,628
up €85,628 (+17.7%), from €483,044 to €568,672
- Services and other goods +€76,742
up €76,742 (+28.6%), from €268,019 to €344,761
- Provisions -€71,536
down €71,536 (-89.4%), from €80,018 to €8,482
- Other operating charges -€59,635
down €59,635 (-89.5%), from €66,649 to €7,014
- Depreciation +€20,615
up €20,615 (+4,075%), from €506 to €21,121
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.
Result 2024
€71,839
Turnover
+€85,628
Other operating income
-€13,252
Services and other goods
-€76,742
Staff costs
+€2,491
Depreciation
-€20,615
Provisions
+€71,536
Other operating charges
+€59,635
Financial income
-€197
Financial charges
-€16,792
Taxes
-€19,875
Result 2025
€143,656
raises the resultlowers the result
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.
From operations
+€219,673
Investment
-€2.3m
Financing
+€2.1m
Cash 2024
€19,832
From operations (derived)
+€219,673
Net result for the year
+€143,656
Depreciation
+€21,121
Receivables within one year
-€76,856
Provisions
+€8,482
Trade debts
+€52,294
Tax, wage and social debts
+€1,118
Other debts
+€59,418
Accrued charges and deferred income
+€10,440
Investment (derived)
-€2.3m
Investment in fixed assets (net)
-€2.3m
Financing
+€2.1m
Debts after one year
-€82,991
Current portion of long-term debt
-€29,676
Short-term financial debts
-€12,736
Contributions, distributions and other
+€2.3m
Cash 2025
€52,017
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,113,954 | €6,534,352 | +€2.4m | +58.8% |
| Fixed assets | 21/28 | €4,026,517 | €6,337,874 | +€2.3m | +57.4% |
| Tangible fixed assets | 22/27 | €564,029 | €604,992 | +€40,964 | +7.3% |
| Land and buildings | 22 | €562,511 | €590,185 | +€27,674 | +4.9% |
| Plant, machinery and equipment | 23 | - | €5,818 | +€5,818 | |
| Furniture and vehicles | 24 | €1,518 | €8,989 | +€7,472 | +492% |
| Financial fixed assets | 28 | €3,462,488 | €5,732,882 | +€2.3m | +65.6% |
| Affiliated companies | 280/1 | €3,462,125 | €5,732,519 | +€2.3m | +65.6% |
| Participating interests | 280 | €3,462,125 | €5,732,519 | +€2.3m | +65.6% |
| Other financial fixed assets | 284/8 | €363 | €363 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €87,437 | €196,478 | +€109,041 | +125% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €67,605 | €144,461 | +€76,856 | +114% |
| Trade receivables | 40 | €18,559 | €115,673 | +€97,114 | +523% |
| Other amounts receivable | 41 | €49,046 | €28,788 | -€20,259 | -41.3% |
| Cash at bank and in hand | 54/58 | €19,832 | €52,017 | +€32,185 | +162% |
| Total equity and liabilities | 10/49 | €4,113,954 | €6,534,352 | +€2.4m | +58.8% |
| Equity | 10/15 | €2,866,477 | €5,280,527 | +€2.4m | +84.2% |
| Contributions | 10/11 | €2,139,000 | €2,139,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €2,270,394 | +€2.3m | |
| Reserves | 13 | €11,509 | €11,509 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,509 | €0 | -€11,509 | -100% |
| Reserves not available under the articles | 1311 | €11,509 | €0 | -€11,509 | -100% |
| Distributable reserves | 133 | - | €11,509 | +€11,509 | |
| Profit (loss) carried forward | 14 | €715,967 | €859,624 | +€143,656 | +20.1% |
| Provisions and deferred taxes | 16 | €80,018 | €88,500 | +€8,482 | +10.6% |
| Provisions for liabilities and charges | 160/5 | €80,018 | €88,500 | +€8,482 | +10.6% |
| Other liabilities and charges | 164/5 | €80,018 | €88,500 | +€8,482 | +10.6% |
| Amounts payable | 17/49 | €1,167,460 | €1,165,326 | -€2,134 | -0.2% |
| Amounts payable after more than one year | 17 | €685,181 | €602,191 | -€82,991 | -12.1% |
| Financial debts | 170/4 | €685,181 | €602,191 | -€82,991 | -12.1% |
| Credit institutions | 173 | €519,795 | €468,471 | -€51,324 | -9.9% |
| Other loans | 174 | €165,386 | €133,720 | -€31,667 | -19.1% |
| Amounts payable within one year | 42/48 | €482,278 | €552,695 | +€70,417 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €110,282 | €80,606 | -€29,676 | -26.9% |
| Financial debts | 43 | €46,218 | €33,482 | -€12,736 | -27.6% |
| Credit institutions | 430/8 | €46,218 | €33,482 | -€12,736 | -27.6% |
| Trade debts | 44 | €171,591 | €223,885 | +€52,294 | +30.5% |
| Suppliers | 440/4 | €171,591 | €223,885 | +€52,294 | +30.5% |
| Taxes, remuneration and social security | 45 | €25,072 | €26,190 | +€1,118 | +4.5% |
| Taxes | 450/3 | €19,678 | €26,190 | +€6,512 | +33.1% |
| Remuneration and social security | 454/9 | €5,395 | €0 | -€5,395 | -100% |
| Other amounts payable | 47/48 | €129,114 | €188,532 | +€59,418 | +46.0% |
| Accrued charges and deferred income | 492/3 | - | €10,440 | +€10,440 | |
| Operating income | 70/76A | €522,753 | €595,130 | +€72,376 | +13.8% |
| Turnover | 70 | €483,044 | €568,672 | +€85,628 | +17.7% |
| Other operating income | 74 | €39,710 | €26,458 | -€13,252 | -33.4% |
| Operating charges | 60/66A | €417,683 | €381,378 | -€36,305 | -8.7% |
| Services and other goods | 61 | €268,019 | €344,761 | +€76,742 | +28.6% |
| Remuneration, social security and pensions | 62 | €2,491 | €0 | -€2,491 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €21,121 | +€20,615 | +4,075% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €80,018 | €8,482 | -€71,536 | -89.4% |
| Other operating charges | 640/8 | €66,649 | €7,014 | -€59,635 | -89.5% |
| Operating profit (loss) | 9901 | €105,070 | €213,751 | +€108,681 | +103% |
| Financial income | 75/76B | €198 | €1 | -€197 | -99.4% |
| Recurring financial income | 75 | €198 | €1 | -€197 | -99.4% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €182 | €0 | -€182 | -100% |
| Other financial income | 752/9 | €16 | €1 | -€15 | -92.4% |
| Financial charges | 65/66B | €7,039 | €23,831 | +€16,792 | +239% |
| Recurring financial charges | 65 | €7,039 | €23,831 | +€16,792 | +239% |
| Debt charges | 650 | €5,136 | €21,099 | +€15,964 | +311% |
| Other financial charges | 652/9 | €1,903 | €2,732 | +€829 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | €98,230 | €189,922 | +€91,692 | +93.3% |
| Income taxes | 67/77 | €26,390 | €46,265 | +€19,875 | +75.3% |
| Taxes | 670/3 | €26,390 | €46,265 | +€19,875 | +75.3% |
| Profit (loss) for the period | 9904 | €71,839 | €143,656 | +€71,817 | +100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,839 | €143,656 | +€71,817 | +100.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.