HESTIAPIKA: 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.
HESTIAPIKA
Largest movements
- Receivables within one year +€20,507
up €20,507 (+58.0%), from €35,364 to €55,870
of which Other amounts receivable: +€15,868
- Cash +€7,766
up €7,766 (+196%), from €3,955 to €11,721
mainly Accrued charges and deferred income (+€15,400) and Other debts (+€10,445)
- Accrued charges and deferred income +€15,400
new in 2025: €15,400
- Other debts +€10,445
up €10,445 (+49.0%), from €21,305 to €31,749
- Reserves +€3,800
up €3,800 (+3.5%), from €108,000 to €111,800
- Gross operating margin -€1,675
down €1,675 (-21.3%), from €7,853 to €6,179
- Other operating charges -€1,157
down €1,157 (-64.3%), from €1,800 to €643
- Financial income +€799
up €799 (+31.9%), from €2,509 to €3,308
- Financial charges -€759
down €759 (-30.4%), from €2,495 to €1,737
- Taxes +€649
up €649 (+32.2%), from €2,016 to €2,664
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 | €163,162 | €191,229 | +€28,067 | +17.2% |
| Fixed assets | 21/28 | €20,940 | €20,375 | -€565 | -2.7% |
| Tangible fixed assets | 22/27 | €565 | - | -€565 | |
| Furniture and vehicles | 24 | €565 | - | -€565 | |
| Financial fixed assets | 28 | €20,375 | €20,375 | = | 0.0% |
| Current assets | 29/58 | €142,222 | €170,854 | +€28,632 | +20.1% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,364 | €55,870 | +€20,507 | +58.0% |
| Trade receivables | 40 | €19,981 | €24,620 | +€4,639 | +23.2% |
| Other amounts receivable | 41 | €15,383 | €31,251 | +€15,868 | +103% |
| Cash at bank and in hand | 54/58 | €3,955 | €11,721 | +€7,766 | +196% |
| Deferred charges and accrued income | 490/1 | €2,903 | €3,262 | +€360 | +12.4% |
| Total equity and liabilities | 10/49 | €163,162 | €191,229 | +€28,067 | +17.2% |
| Equity | 10/15 | €110,670 | €114,548 | +€3,878 | +3.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €108,000 | €111,800 | +€3,800 | +3.5% |
| Distributable reserves | 133 | €108,000 | €111,800 | +€3,800 | +3.5% |
| Profit (loss) carried forward | 14 | €670 | €748 | +€78 | +11.6% |
| Amounts payable | 17/49 | €52,492 | €76,681 | +€24,189 | +46.1% |
| Amounts payable within one year | 42/48 | €52,492 | €61,281 | +€8,789 | +16.7% |
| Trade debts | 44 | €13,376 | €12,443 | -€933 | -7.0% |
| Suppliers | 440/4 | €13,376 | €12,443 | -€933 | -7.0% |
| Advances received on contracts in progress | 46 | €7,700 | €7,700 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,111 | €9,388 | -€723 | -7.1% |
| Taxes | 450/3 | €10,111 | €7,561 | -€2,550 | -25.2% |
| Remuneration and social security | 454/9 | - | €1,827 | +€1,827 | |
| Other amounts payable | 47/48 | €21,305 | €31,749 | +€10,445 | +49.0% |
| Accrued charges and deferred income | 492/3 | - | €15,400 | +€15,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,065 | €565 | -€500 | -46.9% |
| Other operating charges | 640/8 | €1,800 | €643 | -€1,157 | -64.3% |
| Gross operating margin | 9900 | €7,853 | €6,179 | -€1,675 | -21.3% |
| Operating profit (loss) | 9901 | €4,989 | €4,971 | -€18 | -0.4% |
| Financial income | 75/76B | €2,509 | €3,308 | +€799 | +31.9% |
| Recurring financial income | 75 | €2,509 | €3,308 | +€799 | +31.9% |
| Financial charges | 65/66B | €2,495 | €1,737 | -€759 | -30.4% |
| Recurring financial charges | 65 | €2,495 | €1,737 | -€759 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €5,002 | €6,542 | +€1,540 | +30.8% |
| Income taxes | 67/77 | €2,016 | €2,664 | +€649 | +32.2% |
| Profit (loss) for the period | 9904 | €2,986 | €3,878 | +€891 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,986 | €3,878 | +€891 | +29.8% |
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 13 October 2026 via checked.be.