ASTERIA CONSULTING: 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 CONSULTING
Largest movements
- Current investments -€64,522
down €64,522 (-27.6%), from €233,788 to €169,266
- Cash +€23,471
up €23,471 (+33.6%), from €69,888 to €93,359
mainly Current investments (+€64,522) and Net result for the year (+€50,308)
- Tangible fixed assets -€3,801
down €3,801 (-19.1%), from €19,940 to €16,139
of which Furniture and vehicles: -€2,781
- Reserves -€60,398
down €60,398 (-23.0%), from €262,225 to €201,827
of which Distributable reserves: -€60,398
- Other debts +€15,019
up €15,019 (+28.3%), from €53,072 to €68,091
- Gross operating margin -€5,338
down €5,338 (-6.3%), from €85,115 to €79,777
- Taxes +€3,121
up €3,121 (+13.9%), from €22,506 to €25,627
- Financial income +€1,770
up €1,770 (+95.4%), from €1,856 to €3,626
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.
Derived cash bridge
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 | €342,528 | €295,016 | -€47,512 | -13.9% |
| Fixed assets | 21/28 | €19,940 | €16,139 | -€3,801 | -19.1% |
| Tangible fixed assets | 22/27 | €19,940 | €16,139 | -€3,801 | -19.1% |
| Furniture and vehicles | 24 | €5,651 | €2,870 | -€2,781 | -49.2% |
| Other tangible fixed assets | 26 | €14,289 | €13,269 | -€1,020 | -7.1% |
| Current assets | 29/58 | €322,588 | €278,877 | -€43,711 | -13.6% |
| Amounts receivable within one year | 40/41 | €18,912 | €16,252 | -€2,660 | -14.1% |
| Trade receivables | 40 | €18,853 | €16,252 | -€2,601 | -13.8% |
| Other amounts receivable | 41 | €59 | - | -€59 | |
| Current investments | 50/53 | €233,788 | €169,266 | -€64,522 | -27.6% |
| Cash at bank and in hand | 54/58 | €69,888 | €93,359 | +€23,471 | +33.6% |
| Total equity and liabilities | 10/49 | €342,528 | €295,016 | -€47,512 | -13.9% |
| Equity | 10/15 | €275,332 | €214,935 | -€60,397 | -21.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €262,225 | €201,827 | -€60,398 | -23.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €260,365 | €199,967 | -€60,398 | -23.2% |
| Profit (loss) carried forward | 14 | €707 | €708 | +€1 | +0.1% |
| Amounts payable | 17/49 | €67,196 | €80,081 | +€12,885 | +19.2% |
| Amounts payable within one year | 42/48 | €67,196 | €78,083 | +€10,887 | +16.2% |
| Financial debts | 43 | €981 | - | -€981 | |
| Credit institutions | 430/8 | €981 | - | -€981 | |
| Trade debts | 44 | €2,959 | €1,868 | -€1,091 | -36.9% |
| Suppliers | 440/4 | €2,959 | €1,868 | -€1,091 | -36.9% |
| Taxes, remuneration and social security | 45 | €10,184 | €8,124 | -€2,060 | -20.2% |
| Taxes | 450/3 | €8,358 | €4,953 | -€3,405 | -40.7% |
| Remuneration and social security | 454/9 | €1,826 | €3,171 | +€1,345 | +73.7% |
| Other amounts payable | 47/48 | €53,072 | €68,091 | +€15,019 | +28.3% |
| Accrued charges and deferred income | 492/3 | - | €1,998 | +€1,998 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,192 | €5,861 | +€669 | +12.9% |
| Other operating charges | 640/8 | €1,119 | €1,006 | -€113 | -10.1% |
| Gross operating margin | 9900 | €85,115 | €79,777 | -€5,338 | -6.3% |
| Operating profit (loss) | 9901 | €78,804 | €72,910 | -€5,894 | -7.5% |
| Financial income | 75/76B | €1,856 | €3,626 | +€1,770 | +95.4% |
| Recurring financial income | 75 | €1,856 | €3,626 | +€1,770 | +95.4% |
| Financial charges | 65/66B | €608 | €601 | -€7 | -1.2% |
| Recurring financial charges | 65 | €608 | €601 | -€7 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €80,052 | €75,935 | -€4,117 | -5.1% |
| Income taxes | 67/77 | €22,506 | €25,627 | +€3,121 | +13.9% |
| Profit (loss) for the period | 9904 | €57,546 | €50,308 | -€7,238 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,546 | €50,308 | -€7,238 | -12.6% |
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 19 October 2026 via checked.be.