AST BUREAUTIQUE: 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 BUREAUTIQUE
Largest movements
- Stocks and contracts +€89,445
up €89,445 (+1,377%), from €6,495 to €95,940
- Receivables within one year -€65,308
down €65,308 (-15.4%), from €423,591 to €358,283
of which Other amounts receivable: -€96,844
- Tangible fixed assets -€7,835
down €7,835 (-19.3%), from €40,557 to €32,722
- Tax, wage and social debts +€35,516
up €35,516 (+710%), from €5,000 to €40,516
- Current portion of long-term debt -€28,567
down €28,567 (-17.3%), from €165,089 to €136,521
- Trade debts -€13,434
down €13,434 (-4.6%), from €293,157 to €279,723
- Short-term financial debts +€11,291
up €11,291 (+30.9%), from €36,561 to €47,853
- Debts after one year +€6,655
up €6,655 (+55.2%), from €12,053 to €18,708
- Gross operating margin +€191,416
up €191,416, from -€51,844 to €139,572
- Financial charges +€104,647
up €104,647 (+730%), from €14,344 to €118,991
of which Non-recurring financial charges: +€105,335
- Taxes +€4,552
up €4,552 (+530%), from €859 to €5,410
- Staff costs +€3,055
new in 2025: €3,055
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 | €573,461 | €587,040 | +€13,579 | +2.4% |
| Fixed assets | 21/28 | €140,557 | €132,722 | -€7,835 | -5.6% |
| Tangible fixed assets | 22/27 | €40,557 | €32,722 | -€7,835 | -19.3% |
| Land and buildings | 22 | €20,068 | €16,678 | -€3,391 | -16.9% |
| Plant, machinery and equipment | 23 | €1,869 | €1,200 | -€669 | -35.8% |
| Furniture and vehicles | 24 | €18,619 | €14,844 | -€3,775 | -20.3% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €432,904 | €454,318 | +€21,414 | +4.9% |
| Stocks and contracts in progress | 3 | €6,495 | €95,940 | +€89,445 | +1,377% |
| Stocks | 30/36 | €6,495 | €95,940 | +€89,445 | +1,377% |
| Amounts receivable within one year | 40/41 | €423,591 | €358,283 | -€65,308 | -15.4% |
| Trade receivables | 40 | €241,961 | €273,496 | +€31,535 | +13.0% |
| Other amounts receivable | 41 | €181,631 | €84,787 | -€96,844 | -53.3% |
| Cash at bank and in hand | 54/58 | €2,818 | €95 | -€2,722 | -96.6% |
| Total equity and liabilities | 10/49 | €573,461 | €587,040 | +€13,579 | +2.4% |
| Equity | 10/15 | €59,031 | €61,804 | +€2,773 | +4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,983 | €30,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,123 | €4,123 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,648 | €18,421 | +€2,773 | +17.7% |
| Amounts payable | 17/49 | €514,430 | €525,236 | +€10,806 | +2.1% |
| Amounts payable after more than one year | 17 | €12,053 | €18,708 | +€6,655 | +55.2% |
| Financial debts | 170/4 | €12,053 | €18,708 | +€6,655 | +55.2% |
| Amounts payable within one year | 42/48 | €502,377 | €506,455 | +€4,078 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €165,089 | €136,521 | -€28,567 | -17.3% |
| Financial debts | 43 | €36,561 | €47,853 | +€11,291 | +30.9% |
| Credit institutions | 430/8 | €36,561 | €47,853 | +€11,291 | +30.9% |
| Trade debts | 44 | €293,157 | €279,723 | -€13,434 | -4.6% |
| Suppliers | 440/4 | €293,157 | €279,723 | -€13,434 | -4.6% |
| Taxes, remuneration and social security | 45 | €5,000 | €40,516 | +€35,516 | +710% |
| Taxes | 450/3 | €5,000 | €40,516 | +€35,516 | +710% |
| Other amounts payable | 47/48 | €2,570 | €1,843 | -€727 | -28.3% |
| Accrued charges and deferred income | 492/3 | - | €73 | +€73 | |
| Remuneration, social security and pensions | 62 | - | €3,055 | +€3,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,666 | €7,835 | -€831 | -9.6% |
| Other operating charges | 640/8 | €2,156 | €1,355 | -€801 | -37.1% |
| Non-recurring operating charges | 66A | €1,441 | €153 | -€1,288 | -89.4% |
| Gross operating margin | 9900 | -€51,844 | €139,572 | +€191,416 | |
| Operating profit (loss) | 9901 | -€64,106 | €127,175 | +€191,281 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -88.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -88.1% |
| Financial charges | 65/66B | €14,344 | €118,991 | +€104,647 | +730% |
| Recurring financial charges | 65 | €14,344 | €13,656 | -€688 | -4.8% |
| Non-recurring financial charges | 66B | - | €105,335 | +€105,335 | |
| Profit (loss) for the period before taxes | 9903 | -€78,450 | €8,183 | +€86,633 | |
| Income taxes | 67/77 | €859 | €5,410 | +€4,552 | +530% |
| Profit (loss) for the period | 9904 | -€79,308 | €2,773 | +€82,081 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,308 | €2,773 | +€82,081 |
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 27 October 2026 via checked.be.