HESTIA PARK: 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 PARK
Largest movements
- Tangible fixed assets -€7,520
down €7,520 (-5.2%), from €145,170 to €137,650
- Receivables within one year -€3,805
down €3,805 (-15.8%), from €24,046 to €20,241
of which Trade receivables: -€3,200
- Debts after one year -€17,025
down €17,025 (-25.9%), from €65,712 to €48,688
- Trade debts +€3,215
new in 2025: €3,215
- Reserves +€2,539
up €2,539 (+3.4%), from €75,292 to €77,832
- Gross operating margin -€27,194
down €27,194 (-62.2%), from €43,716 to €16,522
- Taxes -€8,234
down €8,234 (-87.4%), from €9,419 to €1,185
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 | €173,548 | €162,493 | -€11,056 | -6.4% |
| Fixed assets | 21/28 | €145,170 | €137,650 | -€7,520 | -5.2% |
| Tangible fixed assets | 22/27 | €145,170 | €137,650 | -€7,520 | -5.2% |
| Land and buildings | 22 | €145,170 | €137,650 | -€7,520 | -5.2% |
| Current assets | 29/58 | €28,379 | €24,843 | -€3,535 | -12.5% |
| Amounts receivable within one year | 40/41 | €24,046 | €20,241 | -€3,805 | -15.8% |
| Trade receivables | 40 | €3,200 | - | -€3,200 | |
| Other amounts receivable | 41 | €20,846 | €20,241 | -€605 | -2.9% |
| Cash at bank and in hand | 54/58 | €4,007 | €4,269 | +€262 | +6.5% |
| Deferred charges and accrued income | 490/1 | €326 | €333 | +€7 | +2.2% |
| Total equity and liabilities | 10/49 | €173,548 | €162,493 | -€11,056 | -6.4% |
| Equity | 10/15 | €91,026 | €93,565 | +€2,539 | +2.8% |
| Contributions | 10/11 | €8,460 | €8,460 | = | 0.0% |
| Reserves | 13 | €75,292 | €77,832 | +€2,539 | +3.4% |
| Distributable reserves | 133 | €75,292 | €77,832 | +€2,539 | +3.4% |
| Profit (loss) carried forward | 14 | €7,274 | €7,274 | = | 0.0% |
| Amounts payable | 17/49 | €82,522 | €68,927 | -€13,595 | -16.5% |
| Amounts payable after more than one year | 17 | €65,712 | €48,688 | -€17,025 | -25.9% |
| Financial debts | 170/4 | €65,712 | €48,688 | -€17,025 | -25.9% |
| Amounts payable within one year | 42/48 | €16,810 | €20,240 | +€3,430 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €16,391 | €17,025 | +€634 | +3.9% |
| Trade debts | 44 | - | €3,215 | +€3,215 | |
| Suppliers | 440/4 | - | €3,215 | +€3,215 | |
| Taxes, remuneration and social security | 45 | €419 | - | -€419 | |
| Taxes | 450/3 | €419 | - | -€419 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,520 | €7,520 | = | 0.0% |
| Other operating charges | 640/8 | €1,986 | €2,075 | +€90 | +4.5% |
| Gross operating margin | 9900 | €43,716 | €16,522 | -€27,194 | -62.2% |
| Operating profit (loss) | 9901 | €34,210 | €6,927 | -€27,284 | -79.8% |
| Financial charges | 65/66B | €3,513 | €3,202 | -€310 | -8.8% |
| Recurring financial charges | 65 | €3,513 | €3,202 | -€310 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €30,698 | €3,724 | -€26,974 | -87.9% |
| Income taxes | 67/77 | €9,419 | €1,185 | -€8,234 | -87.4% |
| Profit (loss) for the period | 9904 | €21,279 | €2,539 | -€18,740 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,279 | €2,539 | -€18,740 | -88.1% |
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 17 October 2026 via checked.be.