ASTI: 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.
ASTI
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Receivables within one year -€58,444
down €58,444 (-83.9%), from €69,678 to €11,235
- Tangible fixed assets -€25,204
down €25,204 (-5.9%), from €426,763 to €401,559
of which Land and buildings: -€21,231
- Cash +€24,163
up €24,163 (+59.8%), from €40,399 to €64,562
mainly Other debts (+€95,121) and Receivables within one year (+€58,444)
- Other debts +€95,121
up €95,121 (+1949.5%), from €4,879 to €100,000
- Gross operating margin -€4,684
down €4,684 (-11.4%), from €41,051 to €36,367
- Depreciation -€2,976
down €2,976 (-9.1%), from €32,563 to €29,586
- Financial income +€1,166
up €1,166, from €0 to €1,166
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 | €537,088 | €628,129 | +€91,041 | +17.0% |
| Fixed assets | 21/28 | €427,010 | €401,807 | -€25,204 | -5.9% |
| Tangible fixed assets | 22/27 | €426,763 | €401,559 | -€25,204 | -5.9% |
| Land and buildings | 22 | €384,556 | €363,324 | -€21,231 | -5.5% |
| Plant, machinery and equipment | 23 | €39,293 | €36,855 | -€2,438 | -6.2% |
| Furniture and vehicles | 24 | €2,914 | €1,379 | -€1,534 | -52.7% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €110,077 | €226,322 | +€116,245 | +105.6% |
| Amounts receivable within one year | 40/41 | €69,678 | €11,235 | -€58,444 | -83.9% |
| Other amounts receivable | 41 | €69,678 | €11,235 | -€58,444 | -83.9% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €40,399 | €64,562 | +€24,163 | +59.8% |
| Deferred charges and accrued income | 490/1 | - | €526 | +€526 | |
| Total equity and liabilities | 10/49 | €537,088 | €628,129 | +€91,041 | +17.0% |
| Equity | 10/15 | €527,903 | €524,390 | -€3,513 | -0.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €320,869 | €320,869 | = | 0.0% |
| Distributable reserves | 133 | €320,869 | €320,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,034 | €193,522 | -€3,513 | -1.8% |
| Amounts payable | 17/49 | €9,184 | €103,738 | +€94,554 | +1029.5% |
| Amounts payable within one year | 42/48 | €9,184 | €103,738 | +€94,554 | +1029.5% |
| Trade debts | 44 | €3,375 | €3,500 | +€125 | +3.7% |
| Suppliers | 440/4 | €3,375 | €3,500 | +€125 | +3.7% |
| Taxes, remuneration and social security | 45 | €930 | €238 | -€691 | -74.4% |
| Taxes | 450/3 | €930 | €238 | -€691 | -74.4% |
| Other amounts payable | 47/48 | €4,879 | €100,000 | +€95,121 | +1949.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,563 | €29,586 | -€2,976 | -9.1% |
| Other operating charges | 640/8 | €10,456 | €10,701 | +€245 | +2.3% |
| Gross operating margin | 9900 | €41,051 | €36,367 | -€4,684 | -11.4% |
| Operating profit (loss) | 9901 | -€1,968 | -€3,920 | -€1,953 | -99.2% |
| Financial income | 75/76B | €0 | €1,166 | +€1,166 | |
| Recurring financial income | 75 | €0 | €1,166 | +€1,166 | |
| Financial charges | 65/66B | €293 | €295 | +€1 | +0.4% |
| Recurring financial charges | 65 | €293 | €295 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,261 | -€3,049 | -€788 | -34.8% |
| Income taxes | 67/77 | €470 | €464 | -€6 | -1.3% |
| Profit (loss) for the period | 9904 | -€2,731 | -€3,513 | -€782 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,731 | -€3,513 | -€782 | -28.6% |
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 5 October 2026 via checked.be.