HESTIAK: what changed
Two fiscal 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.
HESTIAK
Largest movements
- Receivables within one year -€1,311
no longer reported in 2025 (was €1,311)
- Profit (loss) carried forward -€1,268
down €1,268 (-9.3%), from -€13,697 to -€14,965
- Trade debts -€456
no longer reported in 2025 (was €456)
- Other operating charges +€443
new in 2025: €443
- Gross operating margin -€314
down €314 (-96.6%), from -€325 to -€639
- Financial charges +€138
up €138 (+284.4%), from €48 to €186
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.
Cash bridge derived
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 | €36,758 | €35,324 | -€1,434 | -3.9% |
| Current assets | 29/58 | €36,758 | €35,324 | -€1,434 | -3.9% |
| Amounts receivable within one year | 40/41 | €1,311 | - | -€1,311 | |
| Other amounts receivable | 41 | €1,311 | - | -€1,311 | |
| Cash at bank and in hand | 54/58 | €35,447 | €35,324 | -€123 | -0.3% |
| Total equity and liabilities | 10/49 | €36,758 | €35,324 | -€1,434 | -3.9% |
| Equity | 10/15 | €36,303 | €35,035 | -€1,268 | -3.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,697 | -€14,965 | -€1,268 | -9.3% |
| Amounts payable | 17/49 | €456 | €289 | -€167 | -36.6% |
| Amounts payable within one year | 42/48 | €456 | €289 | -€167 | -36.6% |
| Trade debts | 44 | €456 | - | -€456 | |
| Suppliers | 440/4 | €456 | - | -€456 | |
| Other amounts payable | 47/48 | - | €289 | +€289 | |
| Other operating charges | 640/8 | - | €443 | +€443 | |
| Gross operating margin | 9900 | -€325 | -€639 | -€314 | -96.6% |
| Operating profit (loss) | 9901 | -€325 | -€1,082 | -€757 | -232.8% |
| Financial charges | 65/66B | €48 | €186 | +€138 | +284.4% |
| Recurring financial charges | 65 | €48 | €186 | +€138 | +284.4% |
| Profit (loss) for the period before taxes | 9903 | -€373 | -€1,268 | -€894 | -239.5% |
| Profit (loss) for the period | 9904 | -€373 | -€1,268 | -€894 | -239.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€373 | -€1,268 | -€894 | -239.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.