ASTERON & SONS: 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.
ASTERON & SONS
Largest movements
- Tangible fixed assets -€13,255
down €13,255 (-89.4%), from €14,819 to €1,564
- Profit (loss) carried forward -€15,369
down €15,369 (-34.7%), from -€44,271 to -€59,640
- Other debts +€7,881
up €7,881 (+74.2%), from €10,621 to €18,503
- Trade debts -€5,009
down €5,009 (-57.8%), from €8,671 to €3,662
- Tax, wage and social debts -€758
down €758 (-1.9%), from €39,118 to €38,360
- Turnover -€100,093
no longer reported in 2024 (was €100,093)
- Purchases and services -€90,273
no longer reported in 2024 (was €90,273)
- Gross operating margin -€14,414
down €14,414, from €13,603 to -€811
- Depreciation +€8,942
up €8,942 (+207%), from €4,313 to €13,255
- Financial charges -€4,339
down €4,339 (-80.6%), from €5,382 to €1,044
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,839 | €8,584 | -€13,255 | -60.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €14,819 | €1,564 | -€13,255 | -89.4% |
| Tangible fixed assets | 22/27 | €14,819 | €1,564 | -€13,255 | -89.4% |
| Furniture and vehicles | 24 | €14,819 | €1,564 | -€13,255 | -89.4% |
| Current assets | 29/58 | €7,020 | €7,019 | -€0 | 0.0% |
| Stocks and contracts in progress | 3 | €7,017 | €7,017 | = | 0.0% |
| Stocks | 30/36 | €7,017 | €7,017 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €3 | €3 | -€0 | -6.2% |
| Total equity and liabilities | 10/49 | €21,839 | €8,584 | -€13,255 | -60.7% |
| Equity | 10/15 | -€36,571 | -€51,940 | -€15,369 | -42.0% |
| Contributions | 10/11 | €7,700 | €7,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,271 | -€59,640 | -€15,369 | -34.7% |
| Amounts payable | 17/49 | €58,410 | €60,524 | +€2,114 | +3.6% |
| Amounts payable within one year | 42/48 | €58,410 | €60,524 | +€2,114 | +3.6% |
| Trade debts | 44 | €8,671 | €3,662 | -€5,009 | -57.8% |
| Suppliers | 440/4 | €8,671 | €3,662 | -€5,009 | -57.8% |
| Taxes, remuneration and social security | 45 | €39,118 | €38,360 | -€758 | -1.9% |
| Taxes | 450/3 | €39,118 | €38,360 | -€758 | -1.9% |
| Other amounts payable | 47/48 | €10,621 | €18,503 | +€7,881 | +74.2% |
| Turnover | 70 | €100,093 | - | -€100,093 | |
| Goods, raw materials, services and sundry goods | 60/61 | €90,273 | - | -€90,273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,313 | €13,255 | +€8,942 | +207% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €13,603 | -€811 | -€14,414 | |
| Operating profit (loss) | 9901 | €9,290 | -€14,065 | -€23,356 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €5,382 | €1,044 | -€4,339 | -80.6% |
| Recurring financial charges | 65 | €5,382 | €1,044 | -€4,339 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €3,911 | -€15,109 | -€19,020 | |
| Income taxes | 67/77 | €305 | €260 | -€45 | -14.6% |
| Profit (loss) for the period | 9904 | €3,606 | -€15,369 | -€18,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,606 | -€15,369 | -€18,975 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.