ASTERIDS CONSULTING: what changed
Two fiscal 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.
ASTERIDS CONSULTING
Largest movements
- Tangible fixed assets +€115,129
up €115,129 (+124.6%), from €92,413 to €207,542
- Receivables within one year -€98,557
down €98,557 (-98.9%), from €99,675 to €1,118
of which Trade receivables: -€85,131
- Cash -€64,382
down €64,382 (-52.3%), from €123,023 to €58,641
mainly Contributions, distributions and other (-€141,176) and Investment in fixed assets (net) (-€133,655)
- Profit (loss) carried forward -€42,782
down €42,782 (-17.9%), from €239,218 to €196,436
- Trade debts -€25,087
down €25,087 (-94.4%), from €26,584 to €1,497
- Tax, wage and social debts +€19,706
up €19,706 (+41.3%), from €47,662 to €67,369
of which Taxes: +€22,967
- Gross operating margin +€79,963
up €79,963 (+122.1%), from €65,493 to €145,456
- Taxes +€16,148
up €16,148 (+131.7%), from €12,257 to €28,405
- Depreciation +€14,424
up €14,424 (+351.6%), from €4,102 to €18,526
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.
Cash bridge derived
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 | €315,464 | €267,301 | -€48,163 | -15.3% |
| Fixed assets | 21/28 | €92,413 | €207,542 | +€115,129 | +124.6% |
| Tangible fixed assets | 22/27 | €92,413 | €207,542 | +€115,129 | +124.6% |
| Land and buildings | 22 | €92,413 | €207,542 | +€115,129 | +124.6% |
| Current assets | 29/58 | €223,051 | €59,759 | -€163,292 | -73.2% |
| Amounts receivable within one year | 40/41 | €99,675 | €1,118 | -€98,557 | -98.9% |
| Trade receivables | 40 | €85,131 | €0 | -€85,131 | -100.0% |
| Other amounts receivable | 41 | €14,544 | €1,118 | -€13,426 | -92.3% |
| Cash at bank and in hand | 54/58 | €123,023 | €58,641 | -€64,382 | -52.3% |
| Deferred charges and accrued income | 490/1 | €353 | €0 | -€353 | -100.0% |
| Total equity and liabilities | 10/49 | €315,464 | €267,301 | -€48,163 | -15.3% |
| Equity | 10/15 | €241,218 | €198,436 | -€42,782 | -17.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €239,218 | €196,436 | -€42,782 | -17.9% |
| Amounts payable | 17/49 | €74,246 | €68,865 | -€5,381 | -7.2% |
| Amounts payable within one year | 42/48 | €74,246 | €68,865 | -€5,381 | -7.2% |
| Trade debts | 44 | €26,584 | €1,497 | -€25,087 | -94.4% |
| Suppliers | 440/4 | €26,584 | €1,497 | -€25,087 | -94.4% |
| Taxes, remuneration and social security | 45 | €47,662 | €67,369 | +€19,706 | +41.3% |
| Taxes | 450/3 | €44,402 | €67,369 | +€22,967 | +51.7% |
| Remuneration and social security | 454/9 | €3,260 | €0 | -€3,260 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,102 | €18,526 | +€14,424 | +351.6% |
| Other operating charges | 640/8 | €735 | €120 | -€615 | -83.7% |
| Gross operating margin | 9900 | €65,493 | €145,456 | +€79,963 | +122.1% |
| Operating profit (loss) | 9901 | €60,657 | €126,810 | +€66,153 | +109.1% |
| Financial income | 75/76B | €2 | €235 | +€233 | +12377.1% |
| Recurring financial income | 75 | €2 | €235 | +€233 | +12377.1% |
| Financial charges | 65/66B | €252 | €245 | -€7 | -2.7% |
| Recurring financial charges | 65 | €252 | €245 | -€7 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €60,407 | €126,799 | +€66,393 | +109.9% |
| Income taxes | 67/77 | €12,257 | €28,405 | +€16,148 | +131.7% |
| Profit (loss) for the period | 9904 | €48,150 | €98,394 | +€50,244 | +104.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,150 | €98,394 | +€50,244 | +104.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.