ASTER BUSINESS: 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.
ASTER BUSINESS
Largest movements
- Stocks and contracts -€362,432
no longer reported in 2025 (was €362,432)
- Cash -€79,597
down €79,597 (-83.4%), from €95,445 to €15,848
mainly Other debts (-€468,737) and Tax, wage and social debts (-€77,947)
- Tangible fixed assets +€35,906
up €35,906 (+31.1%), from €115,335 to €151,242
of which Furniture and vehicles: +€18,497
- Receivables within one year -€9,954
down €9,954 (-75.3%), from €13,221 to €3,267
- Other debts -€468,737
down €468,737 (-71.4%), from €656,138 to €187,402
- Profit (loss) carried forward +€163,825
up €163,825 (+76.7%), from -€213,571 to -€49,746
- Tax, wage and social debts -€77,947
down €77,947 (-97.8%), from €79,728 to €1,781
- Short-term financial debts -€37,151
no longer reported in 2025 (was €37,151)
- Gross operating margin -€548,439
down €548,439 (-72.5%), from €756,829 to €208,389
- Financial charges +€21,534
up €21,534 (+127%), from €17,016 to €38,550
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 | €586,434 | €170,357 | -€416,077 | -71.0% |
| Fixed assets | 21/28 | €115,335 | €151,242 | +€35,906 | +31.1% |
| Tangible fixed assets | 22/27 | €115,335 | €151,242 | +€35,906 | +31.1% |
| Land and buildings | 22 | €110,376 | €127,786 | +€17,410 | +15.8% |
| Furniture and vehicles | 24 | €4,959 | €23,455 | +€18,497 | +373% |
| Current assets | 29/58 | €471,098 | €19,115 | -€451,983 | -95.9% |
| Stocks and contracts in progress | 3 | €362,432 | - | -€362,432 | |
| Stocks | 30/36 | €362,432 | - | -€362,432 | |
| Amounts receivable within one year | 40/41 | €13,221 | €3,267 | -€9,954 | -75.3% |
| Trade receivables | 40 | €13,221 | €3,267 | -€9,954 | -75.3% |
| Cash at bank and in hand | 54/58 | €95,445 | €15,848 | -€79,597 | -83.4% |
| Total equity and liabilities | 10/49 | €586,434 | €170,357 | -€416,077 | -71.0% |
| Equity | 10/15 | -€193,120 | -€29,295 | +€163,825 | +84.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€213,571 | -€49,746 | +€163,825 | +76.7% |
| Amounts payable | 17/49 | €779,554 | €199,652 | -€579,902 | -74.4% |
| Amounts payable within one year | 42/48 | €779,554 | €199,652 | -€579,902 | -74.4% |
| Financial debts | 43 | €37,151 | - | -€37,151 | |
| Credit institutions | 430/8 | €37,151 | - | -€37,151 | |
| Trade debts | 44 | €6,537 | €10,469 | +€3,932 | +60.1% |
| Suppliers | 440/4 | €6,537 | €10,469 | +€3,932 | +60.1% |
| Taxes, remuneration and social security | 45 | €79,728 | €1,781 | -€77,947 | -97.8% |
| Taxes | 450/3 | €79,728 | €1,781 | -€77,947 | -97.8% |
| Other amounts payable | 47/48 | €656,138 | €187,402 | -€468,737 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,372 | €5,901 | +€2,529 | +75.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €756,829 | €208,389 | -€548,439 | -72.5% |
| Operating profit (loss) | 9901 | €753,072 | €202,101 | -€550,971 | -73.2% |
| Financial income | 75/76B | €153 | €285 | +€132 | +86.3% |
| Recurring financial income | 75 | €153 | €285 | +€132 | +86.3% |
| Non-recurring financial income | 76B | €153 | €285 | +€132 | +86.3% |
| Financial charges | 65/66B | €17,016 | €38,550 | +€21,534 | +127% |
| Recurring financial charges | 65 | €17,016 | €38,550 | +€21,534 | +127% |
| Profit (loss) for the period before taxes | 9903 | €736,209 | €163,836 | -€572,373 | -77.7% |
| Income taxes | 67/77 | €219 | €11 | -€208 | -94.9% |
| Profit (loss) for the period | 9904 | €735,990 | €163,825 | -€572,165 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €735,990 | €163,825 | -€572,165 | -77.7% |
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 23 October 2026 via checked.be.