ASTERIAS RUBENS: 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 RUBENS
Largest movements
- Tangible fixed assets -€3,314
down €3,314 (-4.8%), from €68,893 to €65,578
- Profit (loss) carried forward -€1,897
down €1,897 (-13.7%), from -€13,802 to -€15,699
- Gross operating margin +€1,980
up €1,980 (+52.3%), from €3,784 to €5,763
- Other operating charges +€1,091
up €1,091 (+35.3%), from €3,091 to €4,182
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 | €136,198 | €134,372 | -€1,826 | -1.3% |
| Fixed assets | 21/28 | €69,017 | €65,702 | -€3,314 | -4.8% |
| Tangible fixed assets | 22/27 | €68,893 | €65,578 | -€3,314 | -4.8% |
| Land and buildings | 22 | €68,893 | €65,578 | -€3,314 | -4.8% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €67,181 | €68,670 | +€1,489 | +2.2% |
| Amounts receivable within one year | 40/41 | €66,924 | €67,904 | +€980 | +1.5% |
| Trade receivables | 40 | €66,924 | €67,904 | +€980 | +1.5% |
| Cash at bank and in hand | 54/58 | €165 | €672 | +€507 | +308% |
| Deferred charges and accrued income | 490/1 | €91 | €93 | +€2 | +2.1% |
| Total equity and liabilities | 10/49 | €136,198 | €134,372 | -€1,826 | -1.3% |
| Equity | 10/15 | €136,198 | €134,301 | -€1,897 | -1.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,802 | -€15,699 | -€1,897 | -13.7% |
| Amounts payable | 17/49 | - | €71 | +€71 | |
| Amounts payable within one year | 42/48 | - | €71 | +€71 | |
| Trade debts | 44 | - | €71 | +€71 | |
| Suppliers | 440/4 | - | €71 | +€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,314 | €3,314 | = | 0.0% |
| Other operating charges | 640/8 | €3,091 | €4,182 | +€1,091 | +35.3% |
| Gross operating margin | 9900 | €3,784 | €5,763 | +€1,980 | +52.3% |
| Operating profit (loss) | 9901 | -€2,622 | -€1,733 | +€888 | +33.9% |
| Financial charges | 65/66B | €163 | €163 | = | 0.0% |
| Recurring financial charges | 65 | €163 | €163 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,785 | -€1,897 | +€888 | +31.9% |
| Profit (loss) for the period | 9904 | -€2,785 | -€1,897 | +€888 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,785 | -€1,897 | +€888 | +31.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.