HESTIA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year +€9,964
up €9,964 (+61.9%), from €16,090 to €26,054
of which Other amounts receivable: +€8,355
- Tangible fixed assets -€2,806
down €2,806 (-49.4%), from €5,685 to €2,878
- Deferred charges and accrued income -€2,014
down €2,014 (-38.7%), from €5,206 to €3,192
- Cash -€1,867
down €1,867 (-49.8%), from €3,750 to €1,883
mainly Receivables within one year (-€9,964) and Other debts (-€830)
- Tax, wage and social debts +€2,410
up €2,410 (+37.4%), from €6,451 to €8,861
of which Remuneration and social security: +€2,500
- Short-term financial debts +€1,606
new in 2025: €1,606
- Profit (loss) carried forward +€906
up €906 (+6.6%), from €13,662 to €14,568
- Other debts -€830
no longer reported in 2025 (was €830)
- Accrued charges and deferred income -€677
no longer reported in 2025 (was €677)
- Gross operating margin -€19,788
down €19,788 (-68.0%), from €29,095 to €9,307
- Other operating charges -€3,226
down €3,226 (-61.0%), from €5,287 to €2,061
- Taxes -€3,066
down €3,066 (-57.1%), from €5,366 to €2,300
- Financial charges -€754
down €754 (-37.8%), from €1,991 to €1,238
- Depreciation +€748
up €748 (+36.3%), from €2,058 to €2,806
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 | €30,731 | €34,008 | +€3,277 | +10.7% |
| Fixed assets | 21/28 | €5,685 | €2,878 | -€2,806 | -49.4% |
| Tangible fixed assets | 22/27 | €5,685 | €2,878 | -€2,806 | -49.4% |
| Furniture and vehicles | 24 | €5,685 | €2,878 | -€2,806 | -49.4% |
| Current assets | 29/58 | €25,046 | €31,129 | +€6,083 | +24.3% |
| Amounts receivable within one year | 40/41 | €16,090 | €26,054 | +€9,964 | +61.9% |
| Trade receivables | 40 | €15,000 | €16,609 | +€1,609 | +10.7% |
| Other amounts receivable | 41 | €1,090 | €9,445 | +€8,355 | +767% |
| Cash at bank and in hand | 54/58 | €3,750 | €1,883 | -€1,867 | -49.8% |
| Deferred charges and accrued income | 490/1 | €5,206 | €3,192 | -€2,014 | -38.7% |
| Total equity and liabilities | 10/49 | €30,731 | €34,008 | +€3,277 | +10.7% |
| Equity | 10/15 | €18,662 | €19,568 | +€906 | +4.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,662 | €14,568 | +€906 | +6.6% |
| Amounts payable | 17/49 | €12,069 | €14,439 | +€2,371 | +19.6% |
| Amounts payable within one year | 42/48 | €11,391 | €14,439 | +€3,048 | +26.8% |
| Financial debts | 43 | - | €1,606 | +€1,606 | |
| Credit institutions | 430/8 | - | €1,606 | +€1,606 | |
| Trade debts | 44 | €4,110 | €3,972 | -€139 | -3.4% |
| Suppliers | 440/4 | €4,110 | €3,972 | -€139 | -3.4% |
| Taxes, remuneration and social security | 45 | €6,451 | €8,861 | +€2,410 | +37.4% |
| Taxes | 450/3 | €6,451 | €6,361 | -€90 | -1.4% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €830 | - | -€830 | |
| Accrued charges and deferred income | 492/3 | €677 | - | -€677 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,058 | €2,806 | +€748 | +36.3% |
| Other operating charges | 640/8 | €5,287 | €2,061 | -€3,226 | -61.0% |
| Gross operating margin | 9900 | €29,095 | €9,307 | -€19,788 | -68.0% |
| Operating profit (loss) | 9901 | €21,750 | €4,440 | -€17,310 | -79.6% |
| Financial income | 75/76B | €100 | €3 | -€96 | -96.5% |
| Recurring financial income | 75 | €100 | €3 | -€96 | -96.5% |
| Financial charges | 65/66B | €1,991 | €1,238 | -€754 | -37.8% |
| Recurring financial charges | 65 | €1,991 | €1,238 | -€754 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €19,858 | €3,206 | -€16,652 | -83.9% |
| Income taxes | 67/77 | €5,366 | €2,300 | -€3,066 | -57.1% |
| Profit (loss) for the period | 9904 | €14,492 | €906 | -€13,586 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,492 | €906 | -€13,586 | -93.7% |
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 31 October 2026 via checked.be.