ASTERION MANAGEMENT: 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.
ASTERION MANAGEMENT
Largest movements
- Cash +€80,614
up €80,614 (+2384.7%), from €3,381 to €83,995
mainly Net result for the year (+€74,413) and Tax, wage and social debts (+€40,826)
- Receivables within one year +€17,156
up €17,156 (+1185.2%), from €1,448 to €18,604
of which Trade receivables: +€17,193
- Tangible fixed assets +€14,762
new in 2025: €14,762
- Profit (loss) carried forward +€74,413
up €74,413, from -€4,542 to €69,871
- Tax, wage and social debts +€40,826
new in 2025: €40,826
- Trade debts -€4,011
down €4,011 (-100.0%), from €4,011 to €0
- Other debts +€1,305
up €1,305 (+363.6%), from €359 to €1,664
- Gross operating margin +€97,795
up €97,795, from -€4,542 to €93,253
- Taxes +€18,553
new in 2025: €18,553
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 | €4,828 | €117,361 | +€112,533 | +2330.8% |
| Fixed assets | 21/28 | - | €14,762 | +€14,762 | |
| Tangible fixed assets | 22/27 | - | €14,762 | +€14,762 | |
| Furniture and vehicles | 24 | - | €14,762 | +€14,762 | |
| Current assets | 29/58 | €4,828 | €102,599 | +€97,771 | +2025.0% |
| Amounts receivable within one year | 40/41 | €1,448 | €18,604 | +€17,156 | +1185.2% |
| Trade receivables | 40 | €1,411 | €18,604 | +€17,193 | +1218.0% |
| Other amounts receivable | 41 | €36 | €0 | -€36 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,381 | €83,995 | +€80,614 | +2384.7% |
| Total equity and liabilities | 10/49 | €4,828 | €117,361 | +€112,533 | +2330.8% |
| Equity | 10/15 | €458 | €74,871 | +€74,413 | +16231.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,542 | €69,871 | +€74,413 | |
| Amounts payable | 17/49 | €4,370 | €42,490 | +€38,120 | +872.4% |
| Amounts payable within one year | 42/48 | €4,370 | €42,490 | +€38,120 | +872.4% |
| Trade debts | 44 | €4,011 | €0 | -€4,011 | -100.0% |
| Suppliers | 440/4 | €4,011 | €0 | -€4,011 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €40,826 | +€40,826 | |
| Taxes | 450/3 | - | €40,826 | +€40,826 | |
| Other amounts payable | 47/48 | €359 | €1,664 | +€1,305 | +363.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €171 | +€171 | |
| Gross operating margin | 9900 | -€4,542 | €93,253 | +€97,795 | |
| Operating profit (loss) | 9901 | -€4,542 | €93,082 | +€97,624 | |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | - | €159 | +€159 | |
| Recurring financial charges | 65 | - | €159 | +€159 | |
| Profit (loss) for the period before taxes | 9903 | -€4,542 | €92,965 | +€97,507 | |
| Income taxes | 67/77 | - | €18,553 | +€18,553 | |
| Profit (loss) for the period | 9904 | -€4,542 | €74,413 | +€78,954 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,542 | €74,413 | +€78,954 |
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 4 October 2026 via checked.be.