ASTERION TRAINING EN CONSULTANCY: 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.
ASTERION TRAINING EN CONSULTANCY
Largest movements
- Cash -€48,884
down €48,884 (-52.1%), from €93,745 to €44,862
mainly Net result for the year (-€22,112) and Receivables within one year (-€14,013)
- Receivables within one year +€14,013
up €14,013 (+80.7%), from €17,364 to €31,377
of which Trade receivables: +€16,313
- Tangible fixed assets -€2,671
down €2,671 (-2.8%), from €94,051 to €91,380
of which Land and buildings: -€2,132
- Profit (loss) carried forward -€22,112
down €22,112 (-122%), from -€18,057 to -€40,168
- Other debts -€11,279
down €11,279 (-13.9%), from €80,865 to €69,586
- Trade debts -€6,540
down €6,540 (-71.8%), from €9,107 to €2,567
- Depreciation +€2,633
up €2,633 (+24.7%), from €10,674 to €13,307
- Gross operating margin +€905
up €905 (+12.5%), from -€7,258 to -€6,353
- Other operating charges -€752
down €752 (-50.1%), from €1,501 to €749
- Financial charges +€457
up €457 (+36.1%), from €1,265 to €1,722
- Taxes -€107
down €107 (-37.3%), from €287 to €180
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 | €229,796 | €190,370 | -€39,425 | -17.2% |
| Fixed assets | 21/28 | €116,914 | €112,268 | -€4,646 | -4.0% |
| Intangible fixed assets | 21 | €22,863 | €20,888 | -€1,975 | -8.6% |
| Tangible fixed assets | 22/27 | €94,051 | €91,380 | -€2,671 | -2.8% |
| Land and buildings | 22 | €91,346 | €89,213 | -€2,132 | -2.3% |
| Furniture and vehicles | 24 | €2,705 | €2,166 | -€539 | -19.9% |
| Current assets | 29/58 | €112,881 | €78,102 | -€34,780 | -30.8% |
| Amounts receivable within one year | 40/41 | €17,364 | €31,377 | +€14,013 | +80.7% |
| Trade receivables | 40 | €15,064 | €31,377 | +€16,313 | +108% |
| Other amounts receivable | 41 | €2,300 | - | -€2,300 | |
| Cash at bank and in hand | 54/58 | €93,745 | €44,862 | -€48,884 | -52.1% |
| Deferred charges and accrued income | 490/1 | €1,773 | €1,864 | +€91 | +5.1% |
| Total equity and liabilities | 10/49 | €229,796 | €190,370 | -€39,425 | -17.2% |
| Equity | 10/15 | €134,856 | €112,744 | -€22,112 | -16.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €112,913 | €112,913 | = | 0.0% |
| Distributable reserves | 133 | €112,913 | €112,913 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,057 | -€40,168 | -€22,112 | -122% |
| Amounts payable | 17/49 | €94,940 | €77,626 | -€17,314 | -18.2% |
| Amounts payable within one year | 42/48 | €94,276 | €77,036 | -€17,241 | -18.3% |
| Trade debts | 44 | €9,107 | €2,567 | -€6,540 | -71.8% |
| Suppliers | 440/4 | €9,107 | €2,567 | -€6,540 | -71.8% |
| Taxes, remuneration and social security | 45 | €4,304 | €4,882 | +€578 | +13.4% |
| Taxes | 450/3 | €4,304 | €4,882 | +€578 | +13.4% |
| Other amounts payable | 47/48 | €80,865 | €69,586 | -€11,279 | -13.9% |
| Accrued charges and deferred income | 492/3 | €663 | €590 | -€73 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,674 | €13,307 | +€2,633 | +24.7% |
| Other operating charges | 640/8 | €1,501 | €749 | -€752 | -50.1% |
| Gross operating margin | 9900 | -€7,258 | -€6,353 | +€905 | +12.5% |
| Operating profit (loss) | 9901 | -€19,433 | -€20,409 | -€976 | -5.0% |
| Financial income | 75/76B | €146 | €200 | +€54 | +36.8% |
| Recurring financial income | 75 | €146 | €200 | +€54 | +36.8% |
| Financial charges | 65/66B | €1,265 | €1,722 | +€457 | +36.1% |
| Recurring financial charges | 65 | €1,265 | €1,722 | +€457 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,552 | -€21,932 | -€1,380 | -6.7% |
| Income taxes | 67/77 | €287 | €180 | -€107 | -37.3% |
| Profit (loss) for the period | 9904 | -€20,840 | -€22,112 | -€1,272 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,840 | -€22,112 | -€1,272 | -6.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.