HESTIA SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets +€20,550
up €20,550 (+126%), from €16,300 to €36,850
of which Furniture and vehicles: +€23,750
- Receivables within one year +€14,266
up €14,266 (+47.7%), from €29,912 to €44,178
of which Other amounts receivable: +€11,948
- Cash +€3,528
up €3,528 (+34.1%), from €10,352 to €13,880
mainly Other debts (+€35,021) and Advances received (+€11,890)
- Other debts +€35,021
up €35,021 (+713%), from €4,909 to €39,930
- Advances received +€11,890
up €11,890 (+194%), from €6,134 to €18,024
- Trade debts -€7,089
down €7,089 (-85.1%), from €8,328 to €1,239
- Debts after one year -€4,130
down €4,130 (-85.6%), from €4,825 to €695
- Profit (loss) carried forward +€2,068
up €2,068 (+10.4%), from €19,792 to €21,860
- Depreciation -€7,209
down €7,209 (-38.9%), from €18,529 to €11,321
- Gross operating margin -€4,724
down €4,724 (-22.4%), from €21,057 to €16,333
- Other operating charges -€2,027
down €2,027 (-83.4%), from €2,429 to €402
- Taxes +€903
up €903 (+197%), from €458 to €1,361
- Financial charges -€253
down €253 (-26.6%), from €952 to €699
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 | €56,564 | €95,299 | +€38,735 | +68.5% |
| Fixed assets | 21/28 | €16,300 | €36,850 | +€20,550 | +126% |
| Tangible fixed assets | 22/27 | €16,300 | €36,850 | +€20,550 | +126% |
| Plant, machinery and equipment | 23 | €3,939 | €739 | -€3,200 | -81.2% |
| Furniture and vehicles | 24 | €12,361 | €36,111 | +€23,750 | +192% |
| Current assets | 29/58 | €40,264 | €58,449 | +€18,185 | +45.2% |
| Amounts receivable within one year | 40/41 | €29,912 | €44,178 | +€14,266 | +47.7% |
| Trade receivables | 40 | €5,999 | €8,317 | +€2,318 | +38.6% |
| Other amounts receivable | 41 | €23,913 | €35,861 | +€11,948 | +50.0% |
| Cash at bank and in hand | 54/58 | €10,352 | €13,880 | +€3,528 | +34.1% |
| Deferred charges and accrued income | 490/1 | - | €391 | +€391 | |
| Total equity and liabilities | 10/49 | €56,564 | €95,299 | +€38,735 | +68.5% |
| Equity | 10/15 | €27,852 | €29,920 | +€2,068 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,792 | €21,860 | +€2,068 | +10.4% |
| Amounts payable | 17/49 | €28,712 | €65,379 | +€36,667 | +128% |
| Amounts payable after more than one year | 17 | €4,825 | €695 | -€4,130 | -85.6% |
| Financial debts | 170/4 | €4,825 | €695 | -€4,130 | -85.6% |
| Amounts payable within one year | 42/48 | €23,888 | €64,684 | +€40,796 | +171% |
| Current portion of amounts payable after more than one year | 42 | €4,058 | €4,130 | +€72 | +1.8% |
| Trade debts | 44 | €8,328 | €1,239 | -€7,089 | -85.1% |
| Suppliers | 440/4 | €8,328 | €1,239 | -€7,089 | -85.1% |
| Advances received on contracts in progress | 46 | €6,134 | €18,024 | +€11,890 | +194% |
| Taxes, remuneration and social security | 45 | €458 | €1,361 | +€903 | +197% |
| Taxes | 450/3 | €458 | €1,361 | +€903 | +197% |
| Other amounts payable | 47/48 | €4,909 | €39,930 | +€35,021 | +713% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,529 | €11,321 | -€7,209 | -38.9% |
| Other operating charges | 640/8 | €2,429 | €402 | -€2,027 | -83.4% |
| Non-recurring operating charges | 66A | - | €482 | +€482 | |
| Gross operating margin | 9900 | €21,057 | €16,333 | -€4,724 | -22.4% |
| Operating profit (loss) | 9901 | €99 | €4,129 | +€4,029 | +4,063% |
| Financial charges | 65/66B | €952 | €699 | -€253 | -26.6% |
| Recurring financial charges | 65 | €952 | €699 | -€253 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€853 | €3,430 | +€4,282 | |
| Income taxes | 67/77 | €458 | €1,361 | +€903 | +197% |
| Profit (loss) for the period | 9904 | -€1,311 | €2,068 | +€3,379 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,311 | €2,068 | +€3,379 |
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 18 October 2026 via checked.be.