ASTERA: 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.
ASTERA
Largest movements
- Tangible fixed assets -€15,854
no longer reported in 2025 (was €15,854)
- Receivables within one year +€9,659
up €9,659 (+2832.6%), from €341 to €10,000
- Profit (loss) carried forward -€9,169
down €9,169 (-79.9%), from €11,470 to €2,301
- Tax, wage and social debts +€1,395
new in 2025: €1,395
- Other debts +€792
up €792 (+21.3%), from €3,725 to €4,517
- Trade debts +€787
new in 2025: €787
- Other operating charges +€8,378
new in 2025: €8,378
- Depreciation -€2,151
no longer reported in 2025 (was €2,151)
- Gross operating margin +€362
up €362 (+31.4%), from -€1,153 to -€791
- Financial charges -€109
no longer reported in 2025 (was €109)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,195 | €10,000 | -€6,195 | -38.3% |
| Fixed assets | 21/28 | €15,854 | - | -€15,854 | |
| Tangible fixed assets | 22/27 | €15,854 | - | -€15,854 | |
| Furniture and vehicles | 24 | €15,854 | - | -€15,854 | |
| Current assets | 29/58 | €341 | €10,000 | +€9,659 | +2832.6% |
| Amounts receivable within one year | 40/41 | €341 | €10,000 | +€9,659 | +2832.6% |
| Other amounts receivable | 41 | €341 | €10,000 | +€9,659 | +2832.6% |
| Total equity and liabilities | 10/49 | €16,195 | €10,000 | -€6,195 | -38.3% |
| Equity | 10/15 | €12,470 | €3,301 | -€9,169 | -73.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,470 | €2,301 | -€9,169 | -79.9% |
| Amounts payable | 17/49 | €3,725 | €6,699 | +€2,974 | +79.8% |
| Amounts payable within one year | 42/48 | €3,725 | €6,699 | +€2,974 | +79.8% |
| Trade debts | 44 | - | €787 | +€787 | |
| Suppliers | 440/4 | - | €787 | +€787 | |
| Taxes, remuneration and social security | 45 | - | €1,395 | +€1,395 | |
| Taxes | 450/3 | - | €1,395 | +€1,395 | |
| Other amounts payable | 47/48 | €3,725 | €4,517 | +€792 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,151 | - | -€2,151 | |
| Other operating charges | 640/8 | - | €8,378 | +€8,378 | |
| Gross operating margin | 9900 | -€1,153 | -€791 | +€362 | +31.4% |
| Operating profit (loss) | 9901 | -€3,304 | -€9,169 | -€5,865 | -177.5% |
| Financial charges | 65/66B | €109 | - | -€109 | |
| Recurring financial charges | 65 | €109 | - | -€109 | |
| Profit (loss) for the period before taxes | 9903 | -€3,413 | -€9,169 | -€5,756 | -168.6% |
| Profit (loss) for the period | 9904 | -€3,413 | -€9,169 | -€5,756 | -168.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,413 | -€9,169 | -€5,756 | -168.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.