Asteria HR Group: 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 HR Group
Largest movements
- Cash +€115,778
up €115,778 (+68.0%), from €170,150 to €285,928
mainly Net result for the year (+€143,439) and Tax, wage and social debts (+€67,033)
- Receivables within one year +€19,854
up €19,854 (+28.8%), from €68,937 to €88,791
- Tangible fixed assets +€18,226
up €18,226 (+136%), from €13,390 to €31,615
of which Furniture and vehicles: +€9,155
- Current investments +€7,870
new in 2025: €7,870
- Profit (loss) carried forward +€143,439
up €143,439 (+156%), from €91,868 to €235,308
- Tax, wage and social debts +€67,033
up €67,033 (+220%), from €30,445 to €97,478
of which Taxes: +€40,206
- Trade debts -€48,684
down €48,684 (-50.0%), from €97,326 to €48,642
- Gross operating margin +€254,413
up €254,413 (+215%), from €118,105 to €372,518
- Staff costs +€175,368
new in 2025: €175,368
- Taxes +€19,809
up €19,809 (+83.6%), from €23,703 to €43,511
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 | €262,921 | €424,392 | +€161,471 | +61.4% |
| Fixed assets | 21/28 | €23,342 | €41,202 | +€17,860 | +76.5% |
| Intangible fixed assets | 21 | €9,952 | €8,866 | -€1,086 | -10.9% |
| Tangible fixed assets | 22/27 | €13,390 | €31,615 | +€18,226 | +136% |
| Plant, machinery and equipment | 23 | €3,270 | €11,801 | +€8,532 | +261% |
| Furniture and vehicles | 24 | €4,217 | €13,372 | +€9,155 | +217% |
| Other tangible fixed assets | 26 | €5,903 | €6,442 | +€539 | +9.1% |
| Financial fixed assets | 28 | - | €720 | +€720 | |
| Current assets | 29/58 | €239,579 | €383,191 | +€143,611 | +59.9% |
| Amounts receivable within one year | 40/41 | €68,937 | €88,791 | +€19,854 | +28.8% |
| Trade receivables | 40 | €68,937 | €88,791 | +€19,854 | +28.8% |
| Current investments | 50/53 | - | €7,870 | +€7,870 | |
| Cash at bank and in hand | 54/58 | €170,150 | €285,928 | +€115,778 | +68.0% |
| Deferred charges and accrued income | 490/1 | €492 | €602 | +€110 | +22.3% |
| Total equity and liabilities | 10/49 | €262,921 | €424,392 | +€161,471 | +61.4% |
| Equity | 10/15 | €92,868 | €236,308 | +€143,439 | +154% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,868 | €235,308 | +€143,439 | +156% |
| Amounts payable | 17/49 | €170,053 | €188,084 | +€18,031 | +10.6% |
| Amounts payable within one year | 42/48 | €170,053 | €188,084 | +€18,031 | +10.6% |
| Trade debts | 44 | €97,326 | €48,642 | -€48,684 | -50.0% |
| Suppliers | 440/4 | €97,326 | €48,642 | -€48,684 | -50.0% |
| Taxes, remuneration and social security | 45 | €30,445 | €97,478 | +€67,033 | +220% |
| Taxes | 450/3 | €30,445 | €70,651 | +€40,206 | +132% |
| Remuneration and social security | 454/9 | - | €26,826 | +€26,826 | |
| Other amounts payable | 47/48 | €42,282 | €41,965 | -€317 | -0.7% |
| Remuneration, social security and pensions | 62 | - | €175,368 | +€175,368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,949 | €4,900 | +€2,951 | +151% |
| Other operating charges | 640/8 | €421 | €1,480 | +€1,059 | +252% |
| Gross operating margin | 9900 | €118,105 | €372,518 | +€254,413 | +215% |
| Operating profit (loss) | 9901 | €115,735 | €190,770 | +€75,035 | +64.8% |
| Financial income | 75/76B | - | €67 | +€67 | |
| Recurring financial income | 75 | - | €67 | +€67 | |
| Financial charges | 65/66B | €165 | €3,886 | +€3,722 | +2,261% |
| Recurring financial charges | 65 | €165 | €3,886 | +€3,722 | +2,261% |
| Profit (loss) for the period before taxes | 9903 | €115,571 | €186,951 | +€71,380 | +61.8% |
| Income taxes | 67/77 | €23,703 | €43,511 | +€19,809 | +83.6% |
| Profit (loss) for the period | 9904 | €91,868 | €143,439 | +€51,571 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €91,868 | €143,439 | +€51,571 | +56.1% |
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 15 October 2026 via checked.be.