ASTERA: 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.
ASTERA
Largest movements
- Tangible fixed assets -€178,323
down €178,323 (-7.5%), from €2.4m to €2.2m
- Cash +€61,178
up €61,178 (+52.8%), from €115,848 to €177,026
mainly Other debts (+€236,956) and Depreciation (+€101,633)
- Reserves -€276,011
down €276,011 (-53.4%), from €517,219 to €241,208
- Other debts +€236,956
up €236,956 (+24.2%), from €977,254 to €1.2m
- Profit (loss) carried forward -€72,256
down €72,256 (-68.1%), from -€106,180 to -€178,436
- Other operating charges +€15,424
up €15,424 (+781.4%), from €1,974 to €17,397
- Gross operating margin -€9,155
down €9,155 (-6.4%), from €143,822 to €134,667
- Financial income +€7,006
up €7,006 (+700.9%), from €1,000 to €8,006
- Depreciation +€3,865
up €3,865 (+4.0%), from €97,768 to €101,633
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 | €2,917,513 | €2,803,940 | -€113,573 | -3.9% |
| Fixed assets | 21/28 | €2,386,450 | €2,208,127 | -€178,323 | -7.5% |
| Tangible fixed assets | 22/27 | €2,386,450 | €2,208,127 | -€178,323 | -7.5% |
| Land and buildings | 22 | €2,277,619 | €2,193,977 | -€83,642 | -3.7% |
| Plant, machinery and equipment | 23 | €64,142 | €12,703 | -€51,440 | -80.2% |
| Furniture and vehicles | 24 | €44,689 | €1,447 | -€43,242 | -96.8% |
| Current assets | 29/58 | €531,063 | €595,813 | +€64,750 | +12.2% |
| Amounts receivable after more than one year | 29 | €400,000 | €400,000 | = | 0.0% |
| Trade receivables | 290 | €400,000 | €400,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,082 | €9,680 | -€2,402 | -19.9% |
| Trade receivables | 40 | €10,688 | €9,680 | -€1,008 | -9.4% |
| Other amounts receivable | 41 | €1,394 | - | -€1,394 | |
| Current investments | 50/53 | €1,411 | €1,885 | +€474 | +33.6% |
| Cash at bank and in hand | 54/58 | €115,848 | €177,026 | +€61,178 | +52.8% |
| Deferred charges and accrued income | 490/1 | €1,721 | €7,222 | +€5,500 | +319.5% |
| Total equity and liabilities | 10/49 | €2,917,513 | €2,803,940 | -€113,573 | -3.9% |
| Equity | 10/15 | €909,639 | €561,372 | -€348,267 | -38.3% |
| Contributions | 10/11 | €498,600 | €498,600 | = | 0.0% |
| Reserves | 13 | €517,219 | €241,208 | -€276,011 | -53.4% |
| Distributable reserves | 133 | €517,219 | €241,208 | -€276,011 | -53.4% |
| Profit (loss) carried forward | 14 | -€106,180 | -€178,436 | -€72,256 | -68.1% |
| Amounts payable | 17/49 | €2,007,874 | €2,242,568 | +€234,694 | +11.7% |
| Amounts payable after more than one year | 17 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial debts | 170/4 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,007,874 | €1,242,568 | +€234,694 | +23.3% |
| Trade debts | 44 | €13,123 | €4,183 | -€8,940 | -68.1% |
| Suppliers | 440/4 | €13,123 | €4,183 | -€8,940 | -68.1% |
| Taxes, remuneration and social security | 45 | €17,496 | €24,175 | +€6,679 | +38.2% |
| Taxes | 450/3 | €17,496 | €24,175 | +€6,679 | +38.2% |
| Other amounts payable | 47/48 | €977,254 | €1,214,210 | +€236,956 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,768 | €101,633 | +€3,865 | +4.0% |
| Other operating charges | 640/8 | €1,974 | €17,397 | +€15,424 | +781.4% |
| Non-recurring operating charges | 66A | €26,505 | €7,858 | -€18,647 | -70.4% |
| Gross operating margin | 9900 | €143,822 | €134,667 | -€9,155 | -6.4% |
| Operating profit (loss) | 9901 | €17,576 | €7,780 | -€9,797 | -55.7% |
| Financial income | 75/76B | €1,000 | €8,006 | +€7,006 | +700.9% |
| Recurring financial income | 75 | €1,000 | €8,006 | +€7,006 | +700.9% |
| Financial charges | 65/66B | €87,655 | €88,046 | +€391 | +0.4% |
| Recurring financial charges | 65 | €87,655 | €88,046 | +€391 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€69,079 | -€72,260 | -€3,182 | -4.6% |
| Income taxes | 67/77 | €825 | -€4 | -€830 | |
| Profit (loss) for the period | 9904 | -€69,904 | -€72,256 | -€2,352 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,904 | -€72,256 | -€2,352 | -3.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.