Asterias: 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.
Asterias
Largest movements
- Cash -€26,396
down €26,396 (-24.7%), from €106,892 to €80,497
mainly Contributions, distributions and other (-€120,000) and Debts after one year (-€13,320)
- Intangible fixed assets -€12,577
down €12,577 (-11.7%), from €107,405 to €94,828
- Receivables within one year +€7,730
up €7,730 (+12.4%), from €62,533 to €70,263
of which Other amounts receivable: +€8,470
- Profit (loss) carried forward -€62,669
down €62,669 (-98.6%), from €63,591 to €922
- Other debts +€56,957
up €56,957 (+1,872%), from €3,043 to €60,000
- Reserves -€22,358
down €22,358 (-100%), from €22,358 to €0
- Tax, wage and social debts +€17,765
up €17,765 (+31.1%), from €57,057 to €74,822
of which Remuneration and social security: +€11,942
- Debts after one year -€13,320
down €13,320 (-13.9%), from €95,828 to €82,509
- Staff costs +€33,391
up €33,391 (+18.9%), from €176,981 to €210,372
- Taxes -€5,694
down €5,694 (-32.2%), from €17,684 to €11,991
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 | €283,705 | €255,598 | -€28,107 | -9.9% |
| Fixed assets | 21/28 | €112,774 | €103,010 | -€9,764 | -8.7% |
| Intangible fixed assets | 21 | €107,405 | €94,828 | -€12,577 | -11.7% |
| Tangible fixed assets | 22/27 | €5,369 | €8,182 | +€2,813 | +52.4% |
| Plant, machinery and equipment | 23 | €546 | €5,223 | +€4,677 | +857% |
| Furniture and vehicles | 24 | €4,823 | €2,959 | -€1,864 | -38.7% |
| Current assets | 29/58 | €170,930 | €152,588 | -€18,343 | -10.7% |
| Amounts receivable within one year | 40/41 | €62,533 | €70,263 | +€7,730 | +12.4% |
| Trade receivables | 40 | €61,796 | €61,056 | -€740 | -1.2% |
| Other amounts receivable | 41 | €737 | €9,207 | +€8,470 | +1,150% |
| Cash at bank and in hand | 54/58 | €106,892 | €80,497 | -€26,396 | -24.7% |
| Deferred charges and accrued income | 490/1 | €1,505 | €1,828 | +€323 | +21.5% |
| Total equity and liabilities | 10/49 | €283,705 | €255,598 | -€28,107 | -9.9% |
| Equity | 10/15 | €87,449 | €2,422 | -€85,027 | -97.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €22,358 | €0 | -€22,358 | -100% |
| Distributable reserves | 133 | €22,358 | €0 | -€22,358 | -100% |
| Profit (loss) carried forward | 14 | €63,591 | €922 | -€62,669 | -98.6% |
| Amounts payable | 17/49 | €196,255 | €253,176 | +€56,920 | +29.0% |
| Amounts payable after more than one year | 17 | €95,828 | €82,509 | -€13,320 | -13.9% |
| Financial debts | 170/4 | €95,828 | €82,509 | -€13,320 | -13.9% |
| Amounts payable within one year | 42/48 | €81,993 | €154,489 | +€72,497 | +88.4% |
| Current portion of amounts payable after more than one year | 42 | €14,348 | €13,320 | -€1,029 | -7.2% |
| Trade debts | 44 | €7,544 | €6,348 | -€1,197 | -15.9% |
| Suppliers | 440/4 | €7,544 | €6,348 | -€1,197 | -15.9% |
| Taxes, remuneration and social security | 45 | €57,057 | €74,822 | +€17,765 | +31.1% |
| Taxes | 450/3 | €37,753 | €43,576 | +€5,823 | +15.4% |
| Remuneration and social security | 454/9 | €19,304 | €31,246 | +€11,942 | +61.9% |
| Other amounts payable | 47/48 | €3,043 | €60,000 | +€56,957 | +1,872% |
| Accrued charges and deferred income | 492/3 | €18,434 | €16,178 | -€2,257 | -12.2% |
| Remuneration, social security and pensions | 62 | €176,981 | €210,372 | +€33,391 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,097 | €15,054 | +€957 | +6.8% |
| Other operating charges | 640/8 | €40 | €560 | +€520 | +1,295% |
| Gross operating margin | 9900 | €280,102 | €279,849 | -€253 | -0.1% |
| Operating profit (loss) | 9901 | €88,984 | €53,863 | -€35,121 | -39.5% |
| Financial income | 75/76B | €3 | €30 | +€27 | +899% |
| Recurring financial income | 75 | €3 | €30 | +€27 | +899% |
| Financial charges | 65/66B | €7,712 | €6,929 | -€782 | -10.1% |
| Recurring financial charges | 65 | €7,712 | €6,929 | -€782 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €81,275 | €46,963 | -€34,312 | -42.2% |
| Income taxes | 67/77 | €17,684 | €11,991 | -€5,694 | -32.2% |
| Profit (loss) for the period | 9904 | €63,591 | €34,973 | -€28,618 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,591 | €34,973 | -€28,618 | -45.0% |
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.