ASTENA: 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.
What changed
ASTENA
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.4m
2024 · €633,174+€783,019
Equity
€2.3m
2024 · €1.6m+€716,193
Cash
€25,679
2024 · €42,068-€16,389
Balance sheet total
€5.7m
2024 · €4.0m+€1.7m
Largest movements
Assets
- Receivables within one year +€1.7m
up €1.7m (+45.7%), from €3.7m to €5.4m
of which Other amounts receivable: +€1.1m
- Deferred charges and accrued income +€69,629
up €69,629 (+53.3%), from €130,514 to €200,143
Equity and liabilities
- Reserves +€716,200
up €716,200 (+52.8%), from €1.4m to €2.1m
of which Distributable reserves: +€674,100
- Tax, wage and social debts +€330,161
up €330,161 (+64.3%), from €513,106 to €843,267
of which Taxes: +€291,986
- Other debts +€320,530
up €320,530 (+80.2%), from €399,470 to €720,000
- Trade debts +€202,725
up €202,725 (+30.5%), from €664,369 to €867,095
- Accrued charges and deferred income +€136,912
up €136,912 (+16.8%), from €815,522 to €952,434
Income statement
- Turnover +€1.5m
up €1.5m (+20.4%), from €7.5m to €9.0m
- Gross operating margin +€1.1m
up €1.1m (+26.4%), from €4.0m to €5.1m
- Purchases and services +€455,242
up €455,242 (+12.8%), from €3.6m to €4.0m
- Staff costs +€378,826
up €378,826 (+13.9%), from €2.7m to €3.1m
- Taxes +€286,615
up €286,615 (+119.8%), from €239,216 to €525,832
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.
Result 2024
€633,174
Gross operating margin
+€1.1m
Staff costs
-€378,826
Depreciation
-€5,401
Write-downs
+€111,970
Other operating charges
+€23,089
Financial income
+€32,399
Financial charges
+€224,228
Taxes
-€286,615
Result 2025
€1.4m
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.
From operations
+€716,019
Investment
-€32,408
Financing
-€700,000
Cash 2024
€42,068
From operations (derived)
+€716,019
Net result for the year
+€1.4m
Depreciation
+€57,757
Receivables within one year
-€1.7m
Deferred charges and accrued income
-€69,629
Provisions
+€5,349
Trade debts
+€202,725
Tax, wage and social debts
+€330,161
Other debts
+€320,530
Accrued charges and deferred income
+€136,912
Investment (derived)
-€32,408
Investment in fixed assets (net)
-€32,408
Financing
-€700,000
Contributions, distributions and other
-€700,000
Cash 2025
€25,679
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,998,866 | €5,710,736 | +€1.7m | +42.8% |
| Fixed assets | 21/28 | €140,313 | €114,964 | -€25,349 | -18.1% |
| Tangible fixed assets | 22/27 | €140,313 | €114,964 | -€25,349 | -18.1% |
| Plant, machinery and equipment | 23 | €100,623 | €87,139 | -€13,484 | -13.4% |
| Furniture and vehicles | 24 | €28,984 | €21,886 | -€7,098 | -24.5% |
| Other tangible fixed assets | 26 | €10,707 | €5,939 | -€4,768 | -44.5% |
| Current assets | 29/58 | €3,858,553 | €5,595,772 | +€1.7m | +45.0% |
| Amounts receivable within one year | 40/41 | €3,685,970 | €5,369,950 | +€1.7m | +45.7% |
| Trade receivables | 40 | €1,723,028 | €2,257,992 | +€534,965 | +31.0% |
| Other amounts receivable | 41 | €1,962,943 | €3,111,958 | +€1.1m | +58.5% |
| Cash at bank and in hand | 54/58 | €42,068 | €25,679 | -€16,389 | -39.0% |
| Deferred charges and accrued income | 490/1 | €130,514 | €200,143 | +€69,629 | +53.3% |
| Total equity and liabilities | 10/49 | €3,998,866 | €5,710,736 | +€1.7m | +42.8% |
| Equity | 10/15 | €1,606,061 | €2,322,254 | +€716,193 | +44.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €1,355,430 | €2,071,630 | +€716,200 | +52.8% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €168,400 | €210,500 | +€42,100 | +25.0% |
| Distributable reserves | 133 | €1,162,030 | €1,836,130 | +€674,100 | +58.0% |
| Profit (loss) carried forward | 14 | €631 | €624 | -€7 | -1.1% |
| Provisions and deferred taxes | 16 | €337 | €5,686 | +€5,349 | +1587.5% |
| Provisions for liabilities and charges | 160/5 | €337 | €5,686 | +€5,349 | +1587.5% |
| Pensions and similar obligations | 160 | €337 | €5,686 | +€5,349 | +1587.5% |
| Amounts payable | 17/49 | €2,392,467 | €3,382,796 | +€990,328 | +41.4% |
| Amounts payable within one year | 42/48 | €1,576,945 | €2,430,362 | +€853,417 | +54.1% |
| Trade debts | 44 | €664,369 | €867,095 | +€202,725 | +30.5% |
| Suppliers | 440/4 | €664,369 | €867,095 | +€202,725 | +30.5% |
| Taxes, remuneration and social security | 45 | €513,106 | €843,267 | +€330,161 | +64.3% |
| Taxes | 450/3 | €209,165 | €501,151 | +€291,986 | +139.6% |
| Remuneration and social security | 454/9 | €303,940 | €342,116 | +€38,175 | +12.6% |
| Other amounts payable | 47/48 | €399,470 | €720,000 | +€320,530 | +80.2% |
| Accrued charges and deferred income | 492/3 | €815,522 | €952,434 | +€136,912 | +16.8% |
| Turnover | 70 | €7,503,957 | €9,031,267 | +€1.5m | +20.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,555,864 | €4,011,107 | +€455,242 | +12.8% |
| Remuneration, social security and pensions | 62 | €2,731,029 | €3,109,856 | +€378,826 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,355 | €57,757 | +€5,401 | +10.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €58,601 | -€53,369 | -€111,970 | |
| Other operating charges | 640/8 | €37,484 | €14,395 | -€23,089 | -61.6% |
| Gross operating margin | 9900 | €4,026,799 | €5,088,974 | +€1.1m | +26.4% |
| Operating profit (loss) | 9901 | €1,147,329 | €1,960,336 | +€813,007 | +70.9% |
| Financial income | 75/76B | €16,204 | €48,602 | +€32,399 | +199.9% |
| Recurring financial income | 75 | €15,370 | €48,602 | +€33,233 | +216.2% |
| Non-recurring financial income | 76B | €834 | - | -€834 | |
| Financial charges | 65/66B | €291,142 | €66,914 | -€224,228 | -77.0% |
| Recurring financial charges | 65 | €56,142 | €66,914 | +€10,772 | +19.2% |
| Non-recurring financial charges | 66B | €235,000 | - | -€235,000 | |
| Profit (loss) for the period before taxes | 9903 | €872,391 | €1,942,025 | +€1.1m | +122.6% |
| Income taxes | 67/77 | €239,216 | €525,832 | +€286,615 | +119.8% |
| Profit (loss) for the period | 9904 | €633,174 | €1,416,193 | +€783,019 | +123.7% |
| Transfer from tax-exempt reserves | 789 | €181,030 | €42,100 | -€138,930 | -76.7% |
| Transfer to tax-exempt reserves | 689 | - | €84,200 | +€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €814,204 | €1,374,093 | +€559,889 | +68.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.