ASTARIS: what changed
Two fiscal 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.
ASTARIS
Largest movements
- Receivables within one year -€22,810
down €22,810 (-81.6%), from €27,940 to €5,130
of which Trade receivables: -€22,311
- Tangible fixed assets -€5,157
down €5,157 (-33.3%), from €15,465 to €10,308
of which Leasing and similar rights: -€5,001
- Intangible fixed assets -€3,057
down €3,057 (-29.8%), from €10,256 to €7,199
- Cash -€2,400
down €2,400 (-48.6%), from €4,942 to €2,542
mainly Other debts (-€27,870) and Trade debts (-€4,938)
- Stocks and contracts -€1,950
down €1,950 (-46.2%), from €4,220 to €2,270
- Other debts -€27,870
down €27,870 (-89.9%), from €31,000 to €3,130
- Trade debts -€4,938
down €4,938 (-95.0%), from €5,200 to €262
- Debts after one year -€3,946
down €3,946 (-40.5%), from €9,737 to €5,791
- Advances received -€2,586
no longer reported in 2024 (was €2,586)
- Profit (loss) carried forward +€744
up €744 (+31.4%), from €2,373 to €3,117
- Gross operating margin -€2,163
down €2,163 (-16.4%), from €13,172 to €11,009
- Other operating charges -€824
down €824 (-99.1%), from €831 to €7
- Depreciation +€193
up €193 (+2.1%), from €9,136 to €9,329
- Taxes +€142
new in 2024: €142
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 | €69,653 | €31,702 | -€37,951 | -54.5% |
| Formation expenses | 20 | €1,658 | €822 | -€835 | -50.4% |
| Fixed assets | 21/28 | €25,721 | €17,507 | -€8,214 | -31.9% |
| Intangible fixed assets | 21 | €10,256 | €7,199 | -€3,057 | -29.8% |
| Tangible fixed assets | 22/27 | €15,465 | €10,308 | -€5,157 | -33.3% |
| Furniture and vehicles | 24 | €622 | €466 | -€155 | -25.0% |
| Leasing and similar rights | 25 | €14,843 | €9,842 | -€5,001 | -33.7% |
| Current assets | 29/58 | €42,275 | €13,373 | -€28,902 | -68.4% |
| Stocks and contracts in progress | 3 | €4,220 | €2,270 | -€1,950 | -46.2% |
| Stocks | 30/36 | €4,220 | €2,270 | -€1,950 | -46.2% |
| Amounts receivable within one year | 40/41 | €27,940 | €5,130 | -€22,810 | -81.6% |
| Trade receivables | 40 | €26,567 | €4,256 | -€22,311 | -84.0% |
| Other amounts receivable | 41 | €1,373 | €873 | -€500 | -36.4% |
| Cash at bank and in hand | 54/58 | €4,942 | €2,542 | -€2,400 | -48.6% |
| Deferred charges and accrued income | 490/1 | €5,173 | €3,431 | -€1,742 | -33.7% |
| Total equity and liabilities | 10/49 | €69,653 | €31,702 | -€37,951 | -54.5% |
| Equity | 10/15 | €17,373 | €18,117 | +€744 | +4.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,373 | €3,117 | +€744 | +31.4% |
| Amounts payable | 17/49 | €52,281 | €13,585 | -€38,696 | -74.0% |
| Amounts payable after more than one year | 17 | €9,737 | €5,791 | -€3,946 | -40.5% |
| Financial debts | 170/4 | €9,737 | €5,791 | -€3,946 | -40.5% |
| Amounts payable within one year | 42/48 | €42,544 | €7,794 | -€34,750 | -81.7% |
| Current portion of amounts payable after more than one year | 42 | €3,758 | €4,260 | +€502 | +13.3% |
| Trade debts | 44 | €5,200 | €262 | -€4,938 | -95.0% |
| Suppliers | 440/4 | €5,200 | €262 | -€4,938 | -95.0% |
| Advances received on contracts in progress | 46 | €2,586 | - | -€2,586 | |
| Taxes, remuneration and social security | 45 | - | €142 | +€142 | |
| Taxes | 450/3 | - | €142 | +€142 | |
| Other amounts payable | 47/48 | €31,000 | €3,130 | -€27,870 | -89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,136 | €9,329 | +€193 | +2.1% |
| Other operating charges | 640/8 | €831 | €7 | -€824 | -99.1% |
| Gross operating margin | 9900 | €13,172 | €11,009 | -€2,163 | -16.4% |
| Operating profit (loss) | 9901 | €3,205 | €1,673 | -€1,532 | -47.8% |
| Financial charges | 65/66B | €832 | €786 | -€46 | -5.5% |
| Recurring financial charges | 65 | €832 | €786 | -€46 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €2,373 | €887 | -€1,486 | -62.6% |
| Income taxes | 67/77 | - | €142 | +€142 | |
| Profit (loss) for the period | 9904 | €2,373 | €744 | -€1,629 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,373 | €744 | -€1,629 | -68.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.