ASTER COMMUNICATION GRAPHIQUE: 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.
ASTER COMMUNICATION GRAPHIQUE
Largest movements
- Cash -€20,226
down €20,226 (-35.6%), from €56,875 to €36,649
mainly Receivables within one year (-€17,771) and Trade debts (-€3,078)
- Receivables within one year +€17,771
up €17,771 (+495.2%), from €3,588 to €21,359
of which Trade receivables: +€17,624
- Tangible fixed assets -€3,025
down €3,025 (-36.3%), from €8,340 to €5,315
- Stocks and contracts +€1,791
up €1,791 (+75.1%), from €2,386 to €4,177
- Trade debts -€3,078
down €3,078 (-100.0%), from €3,078 to €0
- Financial income +€11,975
up €11,975 (+5155.5%), from €232 to €12,207
- Gross operating margin -€11,368
down €11,368, from €3,007 to -€8,361
- Depreciation -€983
down €983 (-24.5%), from €4,009 to €3,025
- Other operating charges +€188
up €188 (+24.0%), from €781 to €969
- Financial charges +€181
up €181 (+92.0%), from €197 to €378
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 | €72,524 | €69,399 | -€3,125 | -4.3% |
| Fixed assets | 21/28 | €8,340 | €5,315 | -€3,025 | -36.3% |
| Tangible fixed assets | 22/27 | €8,340 | €5,315 | -€3,025 | -36.3% |
| Plant, machinery and equipment | 23 | €2,567 | €1,231 | -€1,336 | -52.0% |
| Furniture and vehicles | 24 | €409 | €120 | -€289 | -70.7% |
| Other tangible fixed assets | 26 | €5,365 | €3,964 | -€1,401 | -26.1% |
| Current assets | 29/58 | €64,183 | €64,084 | -€100 | -0.2% |
| Stocks and contracts in progress | 3 | €2,386 | €4,177 | +€1,791 | +75.1% |
| Stocks | 30/36 | €2,386 | €4,177 | +€1,791 | +75.1% |
| Amounts receivable within one year | 40/41 | €3,588 | €21,359 | +€17,771 | +495.2% |
| Trade receivables | 40 | €3,588 | €21,212 | +€17,624 | +491.1% |
| Other amounts receivable | 41 | €0 | €147 | +€147 | |
| Cash at bank and in hand | 54/58 | €56,875 | €36,649 | -€20,226 | -35.6% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,899 | +€564 | +42.3% |
| Total equity and liabilities | 10/49 | €72,524 | €69,399 | -€3,125 | -4.3% |
| Equity | 10/15 | €53,384 | €52,720 | -€664 | -1.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €39,124 | €38,460 | -€664 | -1.7% |
| Distributable reserves | 133 | €39,124 | €38,460 | -€664 | -1.7% |
| Amounts payable | 17/49 | €19,140 | €16,679 | -€2,461 | -12.9% |
| Amounts payable within one year | 42/48 | €19,140 | €16,679 | -€2,461 | -12.9% |
| Trade debts | 44 | €3,078 | €0 | -€3,078 | -100.0% |
| Suppliers | 440/4 | €3,078 | €0 | -€3,078 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,331 | €3,002 | +€671 | +28.8% |
| Taxes | 450/3 | €2,331 | €3,002 | +€671 | +28.8% |
| Other amounts payable | 47/48 | €13,731 | €13,677 | -€54 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,009 | €3,025 | -€983 | -24.5% |
| Other operating charges | 640/8 | €781 | €969 | +€188 | +24.0% |
| Gross operating margin | 9900 | €3,007 | -€8,361 | -€11,368 | |
| Operating profit (loss) | 9901 | -€1,783 | -€12,355 | -€10,572 | -592.9% |
| Financial income | 75/76B | €232 | €12,207 | +€11,975 | +5155.5% |
| Recurring financial income | 75 | €232 | €12,207 | +€11,975 | +5155.5% |
| Financial charges | 65/66B | €197 | €378 | +€181 | +92.0% |
| Recurring financial charges | 65 | €197 | €378 | +€181 | +92.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,748 | -€527 | +€1,221 | +69.9% |
| Income taxes | 67/77 | €134 | €137 | +€4 | +2.7% |
| Profit (loss) for the period | 9904 | -€1,881 | -€664 | +€1,218 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,881 | -€664 | +€1,218 | +64.7% |
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 6 October 2026 via checked.be.