Asteria Management: 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 Management
Largest movements
- Tangible fixed assets -€143,365
down €143,365 (-23.5%), from €608,960 to €465,595
of which Land and buildings: -€105,985
- Receivables within one year -€11,221
down €11,221 (-24.5%), from €45,776 to €34,556
of which Trade receivables: -€6,446
- Debts after one year -€119,485
down €119,485 (-22.4%), from €532,389 to €412,904
- Profit (loss) carried forward -€28,188
down €28,188 (-23.3%), from -€120,982 to -€149,170
- Current portion of long-term debt -€13,439
down €13,439 (-10.1%), from €132,924 to €119,485
- Tax, wage and social debts +€7,147
up €7,147 (+51.2%), from €13,961 to €21,108
- Financial charges -€4,823
down €4,823 (-17.1%), from €28,267 to €23,444
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 | €672,111 | €518,927 | -€153,184 | -22.8% |
| Fixed assets | 21/28 | €608,960 | €465,595 | -€143,365 | -23.5% |
| Tangible fixed assets | 22/27 | €608,960 | €465,595 | -€143,365 | -23.5% |
| Land and buildings | 22 | €500,639 | €394,654 | -€105,985 | -21.2% |
| Plant, machinery and equipment | 23 | €108,321 | €65,335 | -€42,986 | -39.7% |
| Furniture and vehicles | 24 | - | €5,606 | +€5,606 | |
| Current assets | 29/58 | €63,151 | €53,332 | -€9,819 | -15.5% |
| Amounts receivable within one year | 40/41 | €45,776 | €34,556 | -€11,221 | -24.5% |
| Trade receivables | 40 | €33,001 | €26,556 | -€6,446 | -19.5% |
| Other amounts receivable | 41 | €12,775 | €8,000 | -€4,775 | -37.4% |
| Cash at bank and in hand | 54/58 | €11,434 | €16,986 | +€5,552 | +48.6% |
| Deferred charges and accrued income | 490/1 | €5,940 | €1,790 | -€4,150 | -69.9% |
| Total equity and liabilities | 10/49 | €672,111 | €518,927 | -€153,184 | -22.8% |
| Equity | 10/15 | -€102,382 | -€130,570 | -€28,188 | -27.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,982 | -€149,170 | -€28,188 | -23.3% |
| Amounts payable | 17/49 | €774,493 | €649,497 | -€124,996 | -16.1% |
| Amounts payable after more than one year | 17 | €532,389 | €412,904 | -€119,485 | -22.4% |
| Financial debts | 170/4 | €532,389 | €412,904 | -€119,485 | -22.4% |
| Amounts payable within one year | 42/48 | €242,105 | €236,593 | -€5,511 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €132,924 | €119,485 | -€13,439 | -10.1% |
| Trade debts | 44 | €2,114 | - | -€2,114 | |
| Suppliers | 440/4 | €2,114 | - | -€2,114 | |
| Taxes, remuneration and social security | 45 | €13,961 | €21,108 | +€7,147 | +51.2% |
| Taxes | 450/3 | €13,961 | €21,108 | +€7,147 | +51.2% |
| Other amounts payable | 47/48 | €93,105 | €96,000 | +€2,895 | +3.1% |
| Remuneration, social security and pensions | 62 | €1,263 | €0 | -€1,263 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,233 | €149,260 | +€26 | 0.0% |
| Other operating charges | 640/8 | €11,713 | €11,570 | -€143 | -1.2% |
| Gross operating margin | 9900 | €164,390 | €164,811 | +€421 | +0.3% |
| Operating profit (loss) | 9901 | €2,180 | €3,981 | +€1,801 | +82.6% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €28,267 | €23,444 | -€4,823 | -17.1% |
| Recurring financial charges | 65 | €28,267 | €23,444 | -€4,823 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,082 | -€19,463 | +€6,619 | +25.4% |
| Income taxes | 67/77 | €8,469 | €8,725 | +€255 | +3.0% |
| Profit (loss) for the period | 9904 | -€34,551 | -€28,188 | +€6,364 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,551 | -€28,188 | +€6,364 | +18.4% |
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 20 October 2026 via checked.be.