Hestraie: 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.
Hestraie
Largest movements
- Receivables within one year -€11,305
down €11,305 (-29.1%), from €38,801 to €27,497
- Tangible fixed assets -€9,739
down €9,739 (-4.3%), from €225,923 to €216,184
- Financial fixed assets +€3,000
up €3,000 (+750%), from €400 to €3,400
- Contributions -€90,344
down €90,344 (-39.9%), from €226,500 to €136,156
- Profit (loss) carried forward +€89,965
up €89,965 (+67.1%), from -€134,147 to -€44,183
- Debts after one year -€11,594
down €11,594 (-7.6%), from €152,366 to €140,772
- Trade debts -€9,204
no longer reported in 2025 (was €9,204)
of which Bills of exchange payable: -€9,204
- Tax, wage and social debts +€2,672
new in 2025: €2,672
- Turnover +€16,800
new in 2025: €16,800
- Taxes +€2,672
new in 2025: €2,672
- Gross operating margin -€1,905
down €1,905 (-8.8%), from €21,705 to €19,800
- Other operating charges +€1,467
new in 2025: €1,467
- Financial charges +€464
up €464 (+7.9%), from €5,838 to €6,302
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 | €265,124 | €247,080 | -€18,043 | -6.8% |
| Fixed assets | 21/28 | €226,323 | €219,584 | -€6,739 | -3.0% |
| Tangible fixed assets | 22/27 | €225,923 | €216,184 | -€9,739 | -4.3% |
| Land and buildings | 22 | €225,923 | €216,184 | -€9,739 | -4.3% |
| Financial fixed assets | 28 | €400 | €3,400 | +€3,000 | +750% |
| Current assets | 29/58 | €38,801 | €27,497 | -€11,305 | -29.1% |
| Amounts receivable within one year | 40/41 | €38,801 | €27,497 | -€11,305 | -29.1% |
| Trade receivables | 40 | €38,801 | €27,497 | -€11,305 | -29.1% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €265,124 | €247,080 | -€18,043 | -6.8% |
| Equity | 10/15 | €92,353 | €91,973 | -€379 | -0.4% |
| Contributions | 10/11 | €226,500 | €136,156 | -€90,344 | -39.9% |
| Profit (loss) carried forward | 14 | -€134,147 | -€44,183 | +€89,965 | +67.1% |
| Amounts payable | 17/49 | €172,771 | €155,107 | -€17,664 | -10.2% |
| Amounts payable after more than one year | 17 | €152,366 | €140,772 | -€11,594 | -7.6% |
| Financial debts | 170/4 | €152,366 | €140,772 | -€11,594 | -7.6% |
| Amounts payable within one year | 42/48 | €20,406 | €14,335 | -€6,070 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €11,202 | €11,664 | +€462 | +4.1% |
| Trade debts | 44 | €9,204 | - | -€9,204 | |
| Suppliers | 440/4 | €0 | - | = | |
| Bills of exchange payable | 441 | €9,204 | - | -€9,204 | |
| Taxes, remuneration and social security | 45 | - | €2,672 | +€2,672 | |
| Taxes | 450/3 | - | €2,672 | +€2,672 | |
| Turnover | 70 | - | €16,800 | +€16,800 | |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,739 | €9,739 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,467 | +€1,467 | |
| Gross operating margin | 9900 | €21,705 | €19,800 | -€1,905 | -8.8% |
| Operating profit (loss) | 9901 | €11,966 | €8,594 | -€3,371 | -28.2% |
| Financial charges | 65/66B | €5,838 | €6,302 | +€464 | +7.9% |
| Recurring financial charges | 65 | €5,838 | €6,302 | +€464 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €6,128 | €2,292 | -€3,835 | -62.6% |
| Income taxes | 67/77 | - | €2,672 | +€2,672 | |
| Profit (loss) for the period | 9904 | €6,128 | -€379 | -€6,507 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,128 | -€379 | -€6,507 |
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 22 October 2026 via checked.be.