AST: 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.
AST
Largest movements
- Cash +€42,653
up €42,653 (+11.6%), from €367,126 to €409,779
mainly Net result for the year (+€42,653) and Contributions, distributions and other (+€16,012)
- Reserves +€58,665
up €58,665 (+14.4%), from €406,717 to €465,382
of which Distributable reserves: +€58,665
- Tax, wage and social debts -€16,012
down €16,012 (-48.0%), from €33,359 to €17,347
- Gross operating margin -€65,000
down €65,000 (-52.0%), from €125,000 to €60,000
- Taxes -€16,012
down €16,012 (-48.0%), from €33,359 to €17,347
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €452,476 | €495,129 | +€42,653 | +9.4% |
| Current assets | 29/58 | €452,476 | €495,129 | +€42,653 | +9.4% |
| Amounts receivable after more than one year | 29 | €85,350 | €85,350 | = | 0.0% |
| Trade receivables | 290 | €85,350 | €85,350 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €367,126 | €409,779 | +€42,653 | +11.6% |
| Total equity and liabilities | 10/49 | €452,476 | €495,129 | +€42,653 | +9.4% |
| Equity | 10/15 | €419,117 | €477,782 | +€58,665 | +14.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €406,717 | €465,382 | +€58,665 | +14.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €404,857 | €463,522 | +€58,665 | +14.5% |
| Amounts payable | 17/49 | €33,359 | €17,347 | -€16,012 | -48.0% |
| Amounts payable within one year | 42/48 | €33,359 | €17,347 | -€16,012 | -48.0% |
| Taxes, remuneration and social security | 45 | €33,359 | €17,347 | -€16,012 | -48.0% |
| Taxes | 450/3 | €33,359 | €17,347 | -€16,012 | -48.0% |
| Gross operating margin | 9900 | €125,000 | €60,000 | -€65,000 | -52.0% |
| Operating profit (loss) | 9901 | €125,000 | €60,000 | -€65,000 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €125,000 | €60,000 | -€65,000 | -52.0% |
| Income taxes | 67/77 | €33,359 | €17,347 | -€16,012 | -48.0% |
| Profit (loss) for the period | 9904 | €91,641 | €42,653 | -€48,988 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €91,641 | €42,653 | -€48,988 | -53.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.