ASTERIA: 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.
ASTERIA
Largest movements
- Receivables after one year +€136,075
new in 2025: €136,075
- Receivables within one year -€108,837
down €108,837 (-68.7%), from €158,414 to €49,577
of which Other amounts receivable: -€76,513
- Tangible fixed assets -€10,463
down €10,463 (-7.9%), from €133,067 to €122,603
of which Furniture and vehicles: -€6,916
- Deferred charges and accrued income +€5,386
up €5,386 (+38.1%), from €14,127 to €19,513
- Reserves +€31,451
up €31,451 (+10.4%), from €301,601 to €333,052
- Other debts +€17,903
up €17,903 (+27.6%), from €64,979 to €82,882
- Current portion of long-term debt -€12,122
down €12,122 (-63.2%), from €19,186 to €7,064
- Tax, wage and social debts -€10,982
down €10,982 (-45.6%), from €24,095 to €13,113
- Debts after one year -€7,064
down €7,064 (-9.6%), from €73,902 to €66,839
- Gross operating margin -€60,459
down €60,459 (-50.8%), from €119,102 to €58,644
- Taxes -€9,923
down €9,923 (-46.3%), from €21,454 to €11,531
- Financial income +€4,896
up €4,896 (+1632090.0%), from €0 to €4,897
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 | €509,662 | €529,975 | +€20,313 | +4.0% |
| Fixed assets | 21/28 | €333,067 | €322,603 | -€10,463 | -3.1% |
| Tangible fixed assets | 22/27 | €133,067 | €122,603 | -€10,463 | -7.9% |
| Land and buildings | 22 | €123,374 | €119,827 | -€3,547 | -2.9% |
| Furniture and vehicles | 24 | €9,693 | €2,776 | -€6,916 | -71.4% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €176,595 | €207,372 | +€30,776 | +17.4% |
| Amounts receivable after more than one year | 29 | - | €136,075 | +€136,075 | |
| Other amounts receivable | 291 | - | €136,075 | +€136,075 | |
| Amounts receivable within one year | 40/41 | €158,414 | €49,577 | -€108,837 | -68.7% |
| Trade receivables | 40 | €73,430 | €41,106 | -€32,324 | -44.0% |
| Other amounts receivable | 41 | €84,984 | €8,472 | -€76,513 | -90.0% |
| Current investments | 50/53 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,904 | €2,057 | -€1,847 | -47.3% |
| Deferred charges and accrued income | 490/1 | €14,127 | €19,513 | +€5,386 | +38.1% |
| Total equity and liabilities | 10/49 | €509,662 | €529,975 | +€20,313 | +4.0% |
| Equity | 10/15 | €320,201 | €351,652 | +€31,451 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €301,601 | €333,052 | +€31,451 | +10.4% |
| Distributable reserves | 133 | €301,601 | €333,052 | +€31,451 | +10.4% |
| Amounts payable | 17/49 | €189,461 | €178,323 | -€11,138 | -5.9% |
| Amounts payable after more than one year | 17 | €73,902 | €66,839 | -€7,064 | -9.6% |
| Financial debts | 170/4 | €73,902 | €66,839 | -€7,064 | -9.6% |
| Amounts payable within one year | 42/48 | €111,533 | €107,958 | -€3,576 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €19,186 | €7,064 | -€12,122 | -63.2% |
| Trade debts | 44 | €3,273 | €4,899 | +€1,626 | +49.7% |
| Suppliers | 440/4 | €3,273 | €4,899 | +€1,626 | +49.7% |
| Taxes, remuneration and social security | 45 | €24,095 | €13,113 | -€10,982 | -45.6% |
| Taxes | 450/3 | €24,095 | €13,113 | -€10,982 | -45.6% |
| Other amounts payable | 47/48 | €64,979 | €82,882 | +€17,903 | +27.6% |
| Accrued charges and deferred income | 492/3 | €4,025 | €3,526 | -€498 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,231 | €12,959 | -€272 | -2.1% |
| Other operating charges | 640/8 | €1,015 | €807 | -€208 | -20.5% |
| Gross operating margin | 9900 | €119,102 | €58,644 | -€60,459 | -50.8% |
| Operating profit (loss) | 9901 | €104,857 | €44,878 | -€59,979 | -57.2% |
| Financial income | 75/76B | €0 | €4,897 | +€4,896 | +1632090.0% |
| Recurring financial income | 75 | €0 | €4,897 | +€4,896 | +1632090.0% |
| Financial charges | 65/66B | €6,395 | €6,793 | +€398 | +6.2% |
| Recurring financial charges | 65 | €6,395 | €6,793 | +€398 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €98,462 | €42,982 | -€55,481 | -56.3% |
| Income taxes | 67/77 | €21,454 | €11,531 | -€9,923 | -46.3% |
| Profit (loss) for the period | 9904 | €77,008 | €31,451 | -€45,558 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,008 | €31,451 | -€45,558 | -59.2% |
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.