Asta+: 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.
Asta+
Largest movements
- Tangible fixed assets +€105,342
up €105,342 (+15.0%), from €702,263 to €807,606
of which Land and buildings: +€122,010
- Receivables within one year +€22,774
up €22,774 (+19.5%), from €117,000 to €139,774
of which Trade receivables: +€13,200
- Financial fixed assets +€20,000
up €20,000 (+1000.0%), from €2,000 to €22,000
- Cash -€13,049
no longer reported in 2025 (was €13,049)
mainly Investment in fixed assets (net) (-€169,090) and Tax, wage and social debts (-€54,055)
- Debts after one year +€135,166
up €135,166 (+27.2%), from €496,316 to €631,482
of which Financial debts: +€135,166
- Tax, wage and social debts -€54,055
down €54,055 (-65.4%), from €82,614 to €28,558
- Profit (loss) carried forward +€34,789
up €34,789 (+14.7%), from €237,297 to €272,086
- Short-term financial debts +€12,235
new in 2025: €12,235
- Current portion of long-term debt +€11,864
up €11,864 (+36.1%), from €32,825 to €44,689
- Other operating charges -€27,903
down €27,903 (-73.3%), from €38,077 to €10,173
- Write-downs +€12,800
new in 2025: €12,800
- Financial charges +€12,048
up €12,048 (+69.4%), from €17,365 to €29,414
- Depreciation +€8,894
up €8,894 (+25.5%), from €34,853 to €43,747
- Taxes -€4,363
down €4,363 (-39.4%), from €11,078 to €6,716
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 | €869,820 | €1,002,175 | +€132,355 | +15.2% |
| Fixed assets | 21/28 | €704,263 | €829,606 | +€125,342 | +17.8% |
| Tangible fixed assets | 22/27 | €702,263 | €807,606 | +€105,342 | +15.0% |
| Land and buildings | 22 | €625,180 | €747,190 | +€122,010 | +19.5% |
| Plant, machinery and equipment | 23 | €19,293 | €20,509 | +€1,216 | +6.3% |
| Furniture and vehicles | 24 | €57,790 | €39,906 | -€17,884 | -30.9% |
| Financial fixed assets | 28 | €2,000 | €22,000 | +€20,000 | +1000.0% |
| Current assets | 29/58 | €165,556 | €172,569 | +€7,013 | +4.2% |
| Stocks and contracts in progress | 3 | €8,500 | €8,500 | = | 0.0% |
| Stocks | 30/36 | €8,500 | €8,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €117,000 | €139,774 | +€22,774 | +19.5% |
| Trade receivables | 40 | €30,000 | €43,200 | +€13,200 | +44.0% |
| Other amounts receivable | 41 | €87,000 | €96,574 | +€9,574 | +11.0% |
| Cash at bank and in hand | 54/58 | €13,049 | - | -€13,049 | |
| Deferred charges and accrued income | 490/1 | €27,008 | €24,295 | -€2,713 | -10.0% |
| Total equity and liabilities | 10/49 | €869,820 | €1,002,175 | +€132,355 | +15.2% |
| Equity | 10/15 | €239,297 | €274,086 | +€34,789 | +14.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,297 | €272,086 | +€34,789 | +14.7% |
| Amounts payable | 17/49 | €630,523 | €728,089 | +€97,566 | +15.5% |
| Amounts payable after more than one year | 17 | €496,316 | €631,482 | +€135,166 | +27.2% |
| Financial debts | 170/4 | €493,391 | €628,557 | +€135,166 | +27.4% |
| Other amounts payable | 178/9 | €2,925 | €2,925 | = | 0.0% |
| Amounts payable within one year | 42/48 | €125,340 | €96,607 | -€28,734 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €32,825 | €44,689 | +€11,864 | +36.1% |
| Financial debts | 43 | - | €12,235 | +€12,235 | |
| Credit institutions | 430/8 | - | €12,235 | +€12,235 | |
| Trade debts | 44 | €2,149 | €5,203 | +€3,054 | +142.1% |
| Suppliers | 440/4 | €2,149 | €5,203 | +€3,054 | +142.1% |
| Taxes, remuneration and social security | 45 | €82,614 | €28,558 | -€54,055 | -65.4% |
| Taxes | 450/3 | €82,614 | €28,558 | -€54,055 | -65.4% |
| Other amounts payable | 47/48 | €7,752 | €5,921 | -€1,831 | -23.6% |
| Accrued charges and deferred income | 492/3 | €8,866 | - | -€8,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,853 | €43,747 | +€8,894 | +25.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,800 | +€12,800 | |
| Other operating charges | 640/8 | €38,077 | €10,173 | -€27,903 | -73.3% |
| Gross operating margin | 9900 | €138,810 | €136,147 | -€2,663 | -1.9% |
| Operating profit (loss) | 9901 | €65,880 | €69,426 | +€3,546 | +5.4% |
| Financial income | 75/76B | €180 | €3,209 | +€3,029 | +1682.9% |
| Recurring financial income | 75 | €180 | €3,209 | +€3,029 | +1682.9% |
| Financial charges | 65/66B | €17,365 | €29,414 | +€12,048 | +69.4% |
| Recurring financial charges | 65 | €17,365 | €29,414 | +€12,048 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €48,695 | €43,222 | -€5,473 | -11.2% |
| Income taxes | 67/77 | €11,078 | €6,716 | -€4,363 | -39.4% |
| Profit (loss) for the period | 9904 | €37,617 | €36,507 | -€1,110 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,617 | €36,507 | -€1,110 | -3.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.