HESTIA HOLDING: 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 HOLDING
Largest movements
- Cash +€278,146
up €278,146 (+2,278%), from €12,211 to €290,357
- Receivables within one year -€269,167
down €269,167 (-94.2%), from €285,667 to €16,500
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€56,206
down €56,206 (-253%), from -€22,211 to -€78,417
- Purchases and services +€56,206
up €56,206 (+253%), from €22,211 to €78,417
- Taxes -€14,667
down €14,667 (-97.8%), from €15,000 to €333
- Financial income +€1,111
up €1,111 (+0.1%), from €997,222 to €998,333
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,125,915 | €11,134,895 | +€8,980 | +0.1% |
| Fixed assets | 21/28 | €10,828,038 | €10,828,038 | = | 0.0% |
| Financial fixed assets | 28 | €10,828,038 | €10,828,038 | = | 0.0% |
| Current assets | 29/58 | €297,877 | €306,857 | +€8,980 | +3.0% |
| Amounts receivable within one year | 40/41 | €285,667 | €16,500 | -€269,167 | -94.2% |
| Other amounts receivable | 41 | €285,667 | €16,500 | -€269,167 | -94.2% |
| Cash at bank and in hand | 54/58 | €12,211 | €290,357 | +€278,146 | +2,278% |
| Total equity and liabilities | 10/49 | €11,125,915 | €11,134,895 | +€8,980 | +0.1% |
| Equity | 10/15 | €11,125,915 | €11,134,895 | +€8,980 | +0.1% |
| Contributions | 10/11 | €4,770,000 | €4,770,000 | = | 0.0% |
| Capital | 10 | €4,770,000 | €4,770,000 | = | 0.0% |
| Issued capital | 100 | €4,770,000 | €4,770,000 | = | 0.0% |
| Reserves | 13 | €598,057 | €598,057 | = | 0.0% |
| Non-distributable reserves | 130/1 | €477,000 | €477,000 | = | 0.0% |
| Legal reserve | 130 | €477,000 | €477,000 | = | 0.0% |
| Distributable reserves | 133 | €121,057 | €121,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,757,858 | €5,766,838 | +€8,980 | +0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,211 | €78,417 | +€56,206 | +253% |
| Gross operating margin | 9900 | -€22,211 | -€78,417 | -€56,206 | -253% |
| Operating profit (loss) | 9901 | -€22,211 | -€78,417 | -€56,206 | -253% |
| Financial income | 75/76B | €997,222 | €998,333 | +€1,111 | +0.1% |
| Recurring financial income | 75 | €997,222 | €998,333 | +€1,111 | +0.1% |
| Financial charges | 65/66B | €610 | €604 | -€6 | -1.0% |
| Recurring financial charges | 65 | €610 | €604 | -€6 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €974,401 | €919,312 | -€55,089 | -5.7% |
| Income taxes | 67/77 | €15,000 | €333 | -€14,667 | -97.8% |
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 30 October 2026 via checked.be.