ASTHIS: 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.
ASTHIS
Largest movements
- Receivables within one year -€93,021
down €93,021 (-99.8%), from €93,213 to €191
of which Trade receivables: -€93,213
- Cash +€70,039
up €70,039 (+74.2%), from €94,365 to €164,405
mainly Receivables within one year (+€93,021) and Net result for the year (+€32,135)
- Current investments +€70,000
up €70,000, from €0 to €70,000
- Tangible fixed assets -€46,351
down €46,351 (-45.3%), from €102,326 to €55,974
of which Land and buildings: -€30,325
- Receivables after one year +€36,573
up €36,573 (+1.8%), from €2.1m to €2.1m
- Reserves +€32,135
up €32,135 (+1.4%), from €2.3m to €2.4m
of which Distributable reserves: +€32,135
- Financial income -€1.2m
down €1.2m (-97.3%), from €1.2m to €32,328
- Taxes -€118,737
down €118,737 (-87.0%), from €136,537 to €17,800
- Gross operating margin -€100,217
down €100,217 (-72.6%), from €137,988 to €37,771
- Financial charges -€53,295
down €53,295 (-96.4%), from €55,259 to €1,965
of which Financial charges: -€32,037
- Other operating charges -€18,599
down €18,599 (-89.5%), from €20,772 to €2,173
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.
Cash bridge derived
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 | €2,498,462 | €2,535,559 | +€37,097 | +1.5% |
| Fixed assets | 21/28 | €230,826 | €184,474 | -€46,351 | -20.1% |
| Tangible fixed assets | 22/27 | €102,326 | €55,974 | -€46,351 | -45.3% |
| Land and buildings | 22 | €30,325 | €0 | -€30,325 | -100.0% |
| Plant, machinery and equipment | 23 | €13,677 | €8,711 | -€4,966 | -36.3% |
| Furniture and vehicles | 24 | €11,519 | €7,325 | -€4,194 | -36.4% |
| Other tangible fixed assets | 26 | €46,805 | €39,939 | -€6,867 | -14.7% |
| Financial fixed assets | 28 | €128,500 | €128,500 | = | 0.0% |
| Current assets | 29/58 | €2,267,636 | €2,351,085 | +€83,449 | +3.7% |
| Amounts receivable after more than one year | 29 | €2,077,445 | €2,114,018 | +€36,573 | +1.8% |
| Other amounts receivable | 291 | €2,077,445 | €2,114,018 | +€36,573 | +1.8% |
| Amounts receivable within one year | 40/41 | €93,213 | €191 | -€93,021 | -99.8% |
| Trade receivables | 40 | €93,213 | €0 | -€93,213 | -100.0% |
| Other amounts receivable | 41 | €0 | €191 | +€191 | |
| Current investments | 50/53 | €0 | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €94,365 | €164,405 | +€70,039 | +74.2% |
| Deferred charges and accrued income | 490/1 | €2,613 | €2,470 | -€143 | -5.5% |
| Total equity and liabilities | 10/49 | €2,498,462 | €2,535,559 | +€37,097 | +1.5% |
| Equity | 10/15 | €2,353,438 | €2,385,573 | +€32,135 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,334,838 | €2,366,973 | +€32,135 | +1.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,332,978 | €2,365,113 | +€32,135 | +1.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €145,024 | €149,986 | +€4,963 | +3.4% |
| Amounts payable after more than one year | 17 | €10,372 | €5,036 | -€5,337 | -51.5% |
| Financial debts | 170/4 | €10,372 | €5,036 | -€5,337 | -51.5% |
| Amounts payable within one year | 42/48 | €134,651 | €144,950 | +€10,299 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €9,692 | €3,122 | -€6,570 | -67.8% |
| Financial debts | 43 | €0 | €9 | +€9 | |
| Credit institutions | 430/8 | €0 | €9 | +€9 | |
| Trade debts | 44 | €6,806 | €1,066 | -€5,740 | -84.3% |
| Suppliers | 440/4 | €6,806 | €1,066 | -€5,740 | -84.3% |
| Taxes, remuneration and social security | 45 | €118,086 | €120,754 | +€2,667 | +2.3% |
| Taxes | 450/3 | €118,086 | €120,754 | +€2,667 | +2.3% |
| Other amounts payable | 47/48 | €66 | €20,000 | +€19,934 | +30065.9% |
| Non-recurring operating income | 76A | - | €44,675 | +€44,675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,533 | €16,027 | -€3,506 | -17.9% |
| Other operating charges | 640/8 | €20,772 | €2,173 | -€18,599 | -89.5% |
| Non-recurring operating charges | 66A | €1,488 | €0 | -€1,488 | -100.0% |
| Gross operating margin | 9900 | €137,988 | €37,771 | -€100,217 | -72.6% |
| Operating profit (loss) | 9901 | €96,195 | €19,572 | -€76,623 | -79.7% |
| Financial income | 75/76B | €1,217,388 | €32,328 | -€1.2m | -97.3% |
| Recurring financial income | 75 | €1,217,388 | €32,328 | -€1.2m | -97.3% |
| Financial charges | 65/66B | €55,259 | €1,965 | -€53,295 | -96.4% |
| Recurring financial charges | 65 | €34,001 | €1,965 | -€32,037 | -94.2% |
| Non-recurring financial charges | 66B | €21,258 | €0 | -€21,258 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €1,258,324 | €49,935 | -€1.2m | -96.0% |
| Income taxes | 67/77 | €136,537 | €17,800 | -€118,737 | -87.0% |
| Profit (loss) for the period | 9904 | €1,121,786 | €32,135 | -€1.1m | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,121,786 | €32,135 | -€1.1m | -97.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.