HESTRIA: 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.
HESTRIA
Largest movements
- Tangible fixed assets -€49,021
down €49,021 (-1.1%), from €4.4m to €4.3m
of which Land and buildings: -€45,673
- Profit (loss) carried forward -€231,341
down €231,341 (-17.2%), from -€1.3m to -€1.6m
- Debts after one year +€183,000
up €183,000 (+5.2%), from €3.5m to €3.7m
- Financial charges -€29,846
down €29,846 (-14.9%), from €199,830 to €169,984
- Gross operating margin +€7,636
up €7,636, from -€4,666 to €2,970
- Other operating charges +€3,697
up €3,697 (+31.8%), from €11,609 to €15,306
- Depreciation -€249
down €249 (-0.5%), from €49,270 to €49,021
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 | €4,362,752 | €4,306,150 | -€56,602 | -1.3% |
| Fixed assets | 21/28 | €4,351,662 | €4,302,641 | -€49,021 | -1.1% |
| Tangible fixed assets | 22/27 | €4,351,662 | €4,302,641 | -€49,021 | -1.1% |
| Land and buildings | 22 | €4,327,868 | €4,282,195 | -€45,673 | -1.1% |
| Furniture and vehicles | 24 | €23,794 | €20,445 | -€3,348 | -14.1% |
| Current assets | 29/58 | €11,090 | €3,509 | -€7,581 | -68.4% |
| Cash at bank and in hand | 54/58 | €806 | €2,994 | +€2,188 | +271.5% |
| Deferred charges and accrued income | 490/1 | €10,284 | €515 | -€9,769 | -95.0% |
| Total equity and liabilities | 10/49 | €4,362,752 | €4,306,150 | -€56,602 | -1.3% |
| Equity | 10/15 | €851,754 | €620,413 | -€231,341 | -27.2% |
| Contributions | 10/11 | €2,200,000 | €2,200,000 | = | 0.0% |
| Capital | 10 | €2,200,000 | €2,200,000 | = | 0.0% |
| Issued capital | 100 | €2,200,000 | €2,200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,348,246 | -€1,579,587 | -€231,341 | -17.2% |
| Amounts payable | 17/49 | €3,510,998 | €3,685,737 | +€174,739 | +5.0% |
| Amounts payable after more than one year | 17 | €3,500,000 | €3,683,000 | +€183,000 | +5.2% |
| Financial debts | 170/4 | €3,500,000 | €3,683,000 | +€183,000 | +5.2% |
| Amounts payable within one year | 42/48 | €10,031 | €1,738 | -€8,292 | -82.7% |
| Financial debts | 43 | €8,000 | - | -€8,000 | |
| Other loans | 439 | €8,000 | - | -€8,000 | |
| Trade debts | 44 | €2,031 | €1,738 | -€292 | -14.4% |
| Suppliers | 440/4 | €2,031 | €1,738 | -€292 | -14.4% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,270 | €49,021 | -€249 | -0.5% |
| Other operating charges | 640/8 | €11,609 | €15,306 | +€3,697 | +31.8% |
| Non-recurring operating charges | 66A | €83,441 | - | -€83,441 | |
| Gross operating margin | 9900 | -€4,666 | €2,970 | +€7,636 | |
| Operating profit (loss) | 9901 | -€148,986 | -€61,357 | +€87,629 | +58.8% |
| Financial charges | 65/66B | €199,830 | €169,984 | -€29,846 | -14.9% |
| Recurring financial charges | 65 | €199,830 | €169,984 | -€29,846 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€348,816 | -€231,341 | +€117,475 | +33.7% |
| Profit (loss) for the period | 9904 | -€348,816 | -€231,341 | +€117,475 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€348,816 | -€231,341 | +€117,475 | +33.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.