HESTYA: 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.
HESTYA
Largest movements
- Receivables within one year +€2,538
up €2,538 (+8.8%), from €28,885 to €31,423
of which Other amounts receivable: +€2,498
- Cash -€511
down €511 (-100.0%), from €511 to €0
mainly Receivables within one year (-€2,538) and Trade debts (-€275)
- Other debts +€2,417
up €2,417 (+16.4%), from €14,734 to €17,151
- Gross operating margin -€8,022
down €8,022 (-99.9%), from €8,031 to €9
- Financial charges -€1,291
down €1,291 (-90.7%), from €1,423 to €132
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,296 | €35,323 | +€2,027 | +6.1% |
| Fixed assets | 21/28 | €3,900 | €3,900 | = | 0.0% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €29,396 | €31,423 | +€2,027 | +6.9% |
| Amounts receivable within one year | 40/41 | €28,885 | €31,423 | +€2,538 | +8.8% |
| Trade receivables | 40 | €5,656 | €5,696 | +€40 | +0.7% |
| Other amounts receivable | 41 | €23,229 | €25,727 | +€2,498 | +10.8% |
| Cash at bank and in hand | 54/58 | €511 | €0 | -€511 | -100.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €33,296 | €35,323 | +€2,027 | +6.1% |
| Equity | 10/15 | €4,096 | €3,972 | -€123 | -3.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€904 | -€1,028 | -€123 | -13.6% |
| Amounts payable | 17/49 | €29,200 | €31,350 | +€2,150 | +7.4% |
| Amounts payable within one year | 42/48 | €29,200 | €31,350 | +€2,150 | +7.4% |
| Financial debts | 43 | - | €8 | +€8 | |
| Credit institutions | 430/8 | - | €8 | +€8 | |
| Trade debts | 44 | €6,681 | €6,406 | -€275 | -4.1% |
| Suppliers | 440/4 | €6,681 | €6,406 | -€275 | -4.1% |
| Taxes, remuneration and social security | 45 | €7,785 | €7,785 | = | 0.0% |
| Taxes | 450/3 | €7,785 | €7,785 | = | 0.0% |
| Other amounts payable | 47/48 | €14,734 | €17,151 | +€2,417 | +16.4% |
| Gross operating margin | 9900 | €8,031 | €9 | -€8,022 | -99.9% |
| Operating profit (loss) | 9901 | €8,031 | €9 | -€8,022 | -99.9% |
| Financial charges | 65/66B | €1,423 | €132 | -€1,291 | -90.7% |
| Recurring financial charges | 65 | €1,423 | €132 | -€1,291 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | €6,608 | -€123 | -€6,731 | |
| Profit (loss) for the period | 9904 | €6,608 | -€123 | -€6,731 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,608 | -€123 | -€6,731 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.