ASTERIA: 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.
What changed
ASTERIA
NACE 55.203, Holiday cottages, homes and apartments
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.8m
2024 · €4.0m-€205,842
Equity
€6.8m
2024 · €8.3m-€1.5m
Cash
€1.3m
2024 · €1.3m+€38,014
Balance sheet total
€50.7m
2024 · €52.2m-€1.5m
Largest movements
Assets
- Receivables within one year -€2.2m
down €2.2m (-4.5%), from €48.1m to €45.9m
of which Trade receivables: -€4.8m
- Intangible fixed assets +€624,281
up €624,281 (+35.9%), from €1.7m to €2.4m
Equity and liabilities
- Other debts -€5.4m
down €5.4m (-31.7%), from €16.9m to €11.6m
- Trade debts +€5.1m
up €5.1m (+19.8%), from €25.9m to €31.1m
- Profit (loss) carried forward -€1.5m
down €1.5m (-46.2%), from €3.3m to €1.7m
Income statement
- Turnover +€1.1m
up €1.1m (+8.5%), from €13.0m to €14.1m
- Financial income -€660,176
down €660,176 (-27.7%), from €2.4m to €1.7m
- Staff costs +€343,967
up €343,967 (+12.7%), from €2.7m to €3.1m
- Services and other goods +€209,558
up €209,558 (+3.3%), from €6.4m to €6.6m
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.
Result 2024
€4.0m
Turnover
+€1.1m
Other operating income
-€34,347
Services and other goods
-€209,558
Staff costs
-€343,967
Depreciation
-€91,634
Other operating charges
-€9,465
Other operating items
+€54,255
Financial income
-€660,176
Financial charges
-€30,724
Taxes
+€14,165
Result 2025
€3.8m
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.
From operations
+€6.8m
Investment
-€1.5m
Financing
-€5.3m
Cash 2024
€1.3m
From operations (derived)
+€6.8m
Net result for the year
+€3.8m
Depreciation
+€936,687
Receivables within one year
+€2.2m
Deferred charges and accrued income
-€48,532
Trade debts
+€5.1m
Tax, wage and social debts
+€243,835
Other debts
-€5.4m
Accrued charges and deferred income
-€100
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
-€5.3m
Contributions, distributions and other
-€5.3m
Cash 2025
€1.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,228,706 | €50,749,075 | -€1.5m | -2.8% |
| Fixed assets | 21/28 | €1,873,209 | €2,472,001 | +€598,791 | +32.0% |
| Intangible fixed assets | 21 | €1,736,579 | €2,360,860 | +€624,281 | +35.9% |
| Tangible fixed assets | 22/27 | €98,631 | €73,141 | -€25,490 | -25.8% |
| Plant, machinery and equipment | 23 | - | €18,765 | +€18,765 | |
| Furniture and vehicles | 24 | €90,255 | €48,844 | -€41,411 | -45.9% |
| Other tangible fixed assets | 26 | €8,375 | €5,532 | -€2,843 | -33.9% |
| Financial fixed assets | 28 | €38,000 | €38,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €38,000 | €38,000 | = | 0.0% |
| Shares | 284 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €33,000 | €33,000 | = | 0.0% |
| Current assets | 29/58 | €50,355,496 | €48,277,074 | -€2.1m | -4.1% |
| Amounts receivable within one year | 40/41 | €48,094,019 | €45,929,051 | -€2.2m | -4.5% |
| Trade receivables | 40 | €26,227,612 | €21,418,545 | -€4.8m | -18.3% |
| Other amounts receivable | 41 | €21,866,408 | €24,510,506 | +€2.6m | +12.1% |
| Cash at bank and in hand | 54/58 | €1,308,520 | €1,346,534 | +€38,014 | +2.9% |
| Deferred charges and accrued income | 490/1 | €952,957 | €1,001,489 | +€48,532 | +5.1% |
| Total equity and liabilities | 10/49 | €52,228,706 | €50,749,075 | -€1.5m | -2.8% |
| Equity | 10/15 | €8,322,569 | €6,819,344 | -€1.5m | -18.1% |
| Contributions | 10/11 | €4,545,495 | €4,545,495 | = | 0.0% |
| Reserves | 13 | €525,450 | €525,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €506,700 | €506,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €506,700 | €506,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,251,624 | €1,748,399 | -€1.5m | -46.2% |
| Amounts payable | 17/49 | €43,906,137 | €43,929,731 | +€23,595 | +0.1% |
| Amounts payable within one year | 42/48 | €43,906,037 | €43,929,731 | +€23,695 | +0.1% |
| Trade debts | 44 | €25,928,702 | €31,067,582 | +€5.1m | +19.8% |
| Suppliers | 440/4 | €25,928,702 | €31,067,582 | +€5.1m | +19.8% |
| Taxes, remuneration and social security | 45 | €1,047,461 | €1,291,296 | +€243,835 | +23.3% |
| Taxes | 450/3 | €671,119 | €763,638 | +€92,519 | +13.8% |
| Remuneration and social security | 454/9 | €376,342 | €527,658 | +€151,316 | +40.2% |
| Other amounts payable | 47/48 | €16,929,874 | €11,570,853 | -€5.4m | -31.7% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Operating income | 70/76A | €13,081,067 | €14,206,584 | +€1.1m | +8.6% |
| Turnover | 70 | €12,963,782 | €14,069,391 | +€1.1m | +8.5% |
| Own construction capitalised | 72 | - | €52,862 | +€52,862 | |
| Other operating income | 74 | €115,058 | €80,711 | -€34,347 | -29.9% |
| Non-recurring operating income | 76A | €2,227 | €3,620 | +€1,393 | +62.6% |
| Operating charges | 60/66A | €9,987,753 | €10,642,377 | +€654,624 | +6.6% |
| Services and other goods | 61 | €6,418,232 | €6,627,791 | +€209,558 | +3.3% |
| Remuneration, social security and pensions | 62 | €2,712,270 | €3,056,238 | +€343,967 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €845,053 | €936,687 | +€91,634 | +10.8% |
| Other operating charges | 640/8 | €12,197 | €21,661 | +€9,465 | +77.6% |
| Operating profit (loss) | 9901 | €3,093,315 | €3,564,207 | +€470,893 | +15.2% |
| Financial income | 75/76B | €2,384,673 | €1,724,496 | -€660,176 | -27.7% |
| Recurring financial income | 75 | €2,384,673 | €1,724,496 | -€660,176 | -27.7% |
| Income from current assets | 751 | €2,093,274 | €1,717,076 | -€376,198 | -18.0% |
| Other financial income | 752/9 | €291,399 | €7,421 | -€283,978 | -97.5% |
| Financial charges | 65/66B | €161,781 | €192,505 | +€30,724 | +19.0% |
| Recurring financial charges | 65 | €161,781 | €192,505 | +€30,724 | +19.0% |
| Debt charges | 650 | €22,509 | €23,193 | +€683 | +3.0% |
| Other financial charges | 652/9 | €139,272 | €169,312 | +€30,040 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €5,316,206 | €5,096,199 | -€220,007 | -4.1% |
| Income taxes | 67/77 | €1,354,578 | €1,340,413 | -€14,165 | -1.0% |
| Taxes | 670/3 | €1,377,694 | €1,344,480 | -€33,214 | -2.4% |
| Tax adjustments and reversals of tax provisions | 77 | €23,116 | €4,067 | -€19,049 | -82.4% |
| Profit (loss) for the period | 9904 | €3,961,628 | €3,755,786 | -€205,842 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,961,628 | €3,755,786 | -€205,842 | -5.2% |
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 7 October 2026 via checked.be.