ASTERCO IMPACT: 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.
ASTERCO IMPACT
Largest movements
- Receivables within one year +€5,276
up €5,276 (+178.7%), from €2,952 to €8,228
of which Trade receivables: +€8,228
- Deferred charges and accrued income -€5,140
down €5,140 (-25.0%), from €20,577 to €15,437
- Cash +€1,609
up €1,609 (+79.6%), from €2,022 to €3,631
mainly Other debts (+€33,668) and Deferred charges and accrued income (+€5,140)
- Tangible fixed assets +€839
up €839 (+35.8%), from €2,342 to €3,181
of which Other tangible fixed assets: +€1,752
- Profit (loss) carried forward -€36,969
down €36,969 (-91.3%), from -€40,488 to -€77,457
- Other debts +€33,668
up €33,668 (+52.3%), from €64,373 to €98,041
- Tax, wage and social debts +€3,180
new in 2025: €3,180
- Trade debts +€2,705
up €2,705 (+33400.1%), from €8 to €2,714
- Gross operating margin +€6,859
up €6,859 (+17.6%), from -€38,899 to -€32,040
- Financial charges +€2,152
up €2,152 (+180.6%), from €1,191 to €3,343
- Depreciation +€765
up €765 (+192.7%), from €397 to €1,162
- Taxes +€424
new in 2025: €424
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 | €27,893 | €30,477 | +€2,584 | +9.3% |
| Fixed assets | 21/28 | €2,342 | €3,181 | +€839 | +35.8% |
| Tangible fixed assets | 22/27 | €2,342 | €3,181 | +€839 | +35.8% |
| Plant, machinery and equipment | 23 | €2,342 | €1,429 | -€913 | -39.0% |
| Other tangible fixed assets | 26 | - | €1,752 | +€1,752 | |
| Current assets | 29/58 | €25,551 | €27,296 | +€1,745 | +6.8% |
| Amounts receivable within one year | 40/41 | €2,952 | €8,228 | +€5,276 | +178.7% |
| Trade receivables | 40 | - | €8,228 | +€8,228 | |
| Other amounts receivable | 41 | €2,952 | - | -€2,952 | |
| Cash at bank and in hand | 54/58 | €2,022 | €3,631 | +€1,609 | +79.6% |
| Deferred charges and accrued income | 490/1 | €20,577 | €15,437 | -€5,140 | -25.0% |
| Total equity and liabilities | 10/49 | €27,893 | €30,477 | +€2,584 | +9.3% |
| Equity | 10/15 | -€36,488 | -€73,457 | -€36,969 | -101.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,488 | -€77,457 | -€36,969 | -91.3% |
| Amounts payable | 17/49 | €64,381 | €103,934 | +€39,554 | +61.4% |
| Amounts payable within one year | 42/48 | €64,381 | €103,934 | +€39,554 | +61.4% |
| Trade debts | 44 | €8 | €2,714 | +€2,705 | +33400.1% |
| Suppliers | 440/4 | €8 | €2,714 | +€2,705 | +33400.1% |
| Taxes, remuneration and social security | 45 | - | €3,180 | +€3,180 | |
| Taxes | 450/3 | - | €3,180 | +€3,180 | |
| Other amounts payable | 47/48 | €64,373 | €98,041 | +€33,668 | +52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €1,162 | +€765 | +192.7% |
| Gross operating margin | 9900 | -€38,899 | -€32,040 | +€6,859 | +17.6% |
| Operating profit (loss) | 9901 | -€39,296 | -€33,202 | +€6,094 | +15.5% |
| Financial charges | 65/66B | €1,191 | €3,343 | +€2,152 | +180.6% |
| Recurring financial charges | 65 | €1,191 | €3,343 | +€2,152 | +180.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,488 | -€36,545 | +€3,942 | +9.7% |
| Income taxes | 67/77 | - | €424 | +€424 | |
| Profit (loss) for the period | 9904 | -€40,488 | -€36,969 | +€3,518 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,488 | -€36,969 | +€3,518 | +8.7% |
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 10 October 2026 via checked.be.