Aster Consulting: 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 Consulting
Largest movements
- Cash -€39,803
down €39,803 (-21.7%), from €183,222 to €143,419
mainly Contributions, distributions and other (-€179,000) and Other debts (-€59,097)
- Tangible fixed assets -€6,540
down €6,540 (-38.9%), from €16,833 to €10,293
of which Furniture and vehicles: -€6,887
- Other debts -€59,097
down €59,097 (-26.1%), from €226,856 to €167,759
- Tax, wage and social debts +€8,686
up €8,686 (+102.4%), from €8,481 to €17,167
- Trade debts +€2,582
up €2,582 (+515.8%), from €501 to €3,083
- Gross operating margin -€48,448
down €48,448 (-16.6%), from €292,436 to €243,988
- Taxes -€12,471
down €12,471 (-18.7%), from €66,645 to €54,174
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 | €242,712 | €194,513 | -€48,199 | -19.9% |
| Fixed assets | 21/28 | €18,577 | €12,037 | -€6,540 | -35.2% |
| Tangible fixed assets | 22/27 | €16,833 | €10,293 | -€6,540 | -38.9% |
| Plant, machinery and equipment | 23 | €1,965 | €2,379 | +€413 | +21.0% |
| Furniture and vehicles | 24 | €13,822 | €6,935 | -€6,887 | -49.8% |
| Other tangible fixed assets | 26 | €1,046 | €979 | -€66 | -6.4% |
| Financial fixed assets | 28 | €1,744 | €1,744 | = | 0.0% |
| Current assets | 29/58 | €224,135 | €182,476 | -€41,659 | -18.6% |
| Amounts receivable within one year | 40/41 | €27,714 | €27,511 | -€203 | -0.7% |
| Trade receivables | 40 | €17,318 | €20,237 | +€2,919 | +16.9% |
| Other amounts receivable | 41 | €10,396 | €7,275 | -€3,121 | -30.0% |
| Cash at bank and in hand | 54/58 | €183,222 | €143,419 | -€39,803 | -21.7% |
| Deferred charges and accrued income | 490/1 | €13,198 | €11,546 | -€1,653 | -12.5% |
| Total equity and liabilities | 10/49 | €242,712 | €194,513 | -€48,199 | -19.9% |
| Equity | 10/15 | €6,874 | €6,104 | -€770 | -11.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €874 | €104 | -€770 | -88.1% |
| Amounts payable | 17/49 | €235,838 | €188,409 | -€47,429 | -20.1% |
| Amounts payable within one year | 42/48 | €235,838 | €188,009 | -€47,829 | -20.3% |
| Trade debts | 44 | €501 | €3,083 | +€2,582 | +515.8% |
| Suppliers | 440/4 | €501 | €3,083 | +€2,582 | +515.8% |
| Taxes, remuneration and social security | 45 | €8,481 | €17,167 | +€8,686 | +102.4% |
| Taxes | 450/3 | €8,481 | €17,167 | +€8,686 | +102.4% |
| Other amounts payable | 47/48 | €226,856 | €167,759 | -€59,097 | -26.1% |
| Accrued charges and deferred income | 492/3 | €0 | €400 | +€400 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,682 | €8,313 | +€631 | +8.2% |
| Other operating charges | 640/8 | €842 | €1,300 | +€457 | +54.3% |
| Gross operating margin | 9900 | €292,436 | €243,988 | -€48,448 | -16.6% |
| Operating profit (loss) | 9901 | €283,912 | €234,376 | -€49,536 | -17.4% |
| Financial income | 75/76B | €1,408 | €575 | -€833 | -59.2% |
| Recurring financial income | 75 | €1,408 | €575 | -€833 | -59.2% |
| Financial charges | 65/66B | €2,392 | €2,547 | +€155 | +6.5% |
| Recurring financial charges | 65 | €2,392 | €2,547 | +€155 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €282,928 | €232,404 | -€50,524 | -17.9% |
| Income taxes | 67/77 | €66,645 | €54,174 | -€12,471 | -18.7% |
| Profit (loss) for the period | 9904 | €216,283 | €178,230 | -€38,053 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €216,283 | €178,230 | -€38,053 | -17.6% |
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 8 October 2026 via checked.be.