Asterie: 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.
Asterie
Largest movements
- Current investments +€200,000
up €200,000 (+290%), from €69,000 to €269,000
- Cash -€195,643
down €195,643 (-51.9%), from €376,739 to €181,095
mainly Contributions, distributions and other (-€348,721) and Current investments (-€200,000)
- Receivables within one year -€37,489
down €37,489 (-98.2%), from €38,166 to €677
- Tangible fixed assets -€8,822
down €8,822 (-3.3%), from €269,034 to €260,212
- Reserves -€219,029
down €219,029 (-36.4%), from €600,963 to €381,934
of which Distributable reserves: -€219,029
- Other debts +€206,751
up €206,751 (+219%), from €94,203 to €300,954
- Accrued charges and deferred income -€22,107
down €22,107 (-49.4%), from €44,718 to €22,611
- Tax, wage and social debts -€12,147
down €12,147 (-100%), from €12,147 to €0
- Gross operating margin +€12,455
up €12,455 (+5.5%), from €226,756 to €239,211
- Other operating charges +€7,683
up €7,683 (+21.7%), from €35,366 to €43,050
- Taxes -€3,128
down €3,128 (-5.1%), from €61,062 to €57,934
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 | €758,530 | €711,999 | -€46,532 | -6.1% |
| Fixed assets | 21/28 | €272,752 | €260,212 | -€12,540 | -4.6% |
| Tangible fixed assets | 22/27 | €269,034 | €260,212 | -€8,822 | -3.3% |
| Land and buildings | 22 | €269,034 | €260,212 | -€8,822 | -3.3% |
| Financial fixed assets | 28 | €3,718 | €0 | -€3,718 | -100% |
| Current assets | 29/58 | €485,778 | €451,786 | -€33,992 | -7.0% |
| Amounts receivable within one year | 40/41 | €38,166 | €677 | -€37,489 | -98.2% |
| Other amounts receivable | 41 | €38,166 | €677 | -€37,489 | -98.2% |
| Current investments | 50/53 | €69,000 | €269,000 | +€200,000 | +290% |
| Cash at bank and in hand | 54/58 | €376,739 | €181,095 | -€195,643 | -51.9% |
| Deferred charges and accrued income | 490/1 | €1,873 | €1,014 | -€859 | -45.8% |
| Total equity and liabilities | 10/49 | €758,530 | €711,999 | -€46,532 | -6.1% |
| Equity | 10/15 | €602,963 | €383,934 | -€219,029 | -36.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €600,963 | €381,934 | -€219,029 | -36.4% |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €600,963 | €381,934 | -€219,029 | -36.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €155,567 | €328,064 | +€172,497 | +111% |
| Amounts payable within one year | 42/48 | €110,850 | €305,454 | +€194,604 | +176% |
| Trade debts | 44 | €4,500 | €4,500 | = | 0.0% |
| Suppliers | 440/4 | €4,500 | €4,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,147 | €0 | -€12,147 | -100% |
| Taxes | 450/3 | €12,147 | €0 | -€12,147 | -100% |
| Other amounts payable | 47/48 | €94,203 | €300,954 | +€206,751 | +219% |
| Accrued charges and deferred income | 492/3 | €44,718 | €22,611 | -€22,107 | -49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,044 | €13,368 | +€324 | +2.5% |
| Other operating charges | 640/8 | €35,366 | €43,050 | +€7,683 | +21.7% |
| Gross operating margin | 9900 | €226,756 | €239,211 | +€12,455 | +5.5% |
| Operating profit (loss) | 9901 | €178,345 | €182,793 | +€4,448 | +2.5% |
| Financial income | 75/76B | €4,259 | €4,910 | +€652 | +15.3% |
| Recurring financial income | 75 | €4,259 | €4,910 | +€652 | +15.3% |
| Financial charges | 65/66B | €73 | €78 | +€4 | +5.8% |
| Recurring financial charges | 65 | €73 | €78 | +€4 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €182,531 | €187,626 | +€5,095 | +2.8% |
| Income taxes | 67/77 | €61,062 | €57,934 | -€3,128 | -5.1% |
| Profit (loss) for the period | 9904 | €121,469 | €129,692 | +€8,223 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €121,469 | €129,692 | +€8,223 | +6.8% |
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 16 October 2026 via checked.be.