ASTIA CONSULTING: 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.
ASTIA CONSULTING
Largest movements
- Receivables within one year +€27,192
up €27,192 (+72.9%), from €37,276 to €64,467
of which Other amounts receivable: +€20,192
- Cash +€14,505
up €14,505 (+7.7%), from €187,575 to €202,080
mainly Net result for the year (+€29,303) and Tax, wage and social debts (+€12,080)
- Tangible fixed assets -€4,100
down €4,100 (-21.3%), from €19,226 to €15,125
of which Furniture and vehicles: -€2,700
- Reserves +€27,443
up €27,443 (+1,475%), from €1,860 to €29,303
- Tax, wage and social debts +€12,080
up €12,080 (+193%), from €6,275 to €18,355
- Trade debts -€4,163
down €4,163 (-43.8%), from €9,503 to €5,340
- Other operating charges +€8,961
up €8,961 (+647%), from €1,384 to €10,345
- Gross operating margin +€7,113
up €7,113 (+13.4%), from €53,076 to €60,190
- Taxes +€3,742
up €3,742 (+34.3%), from €10,918 to €14,661
- Financial income -€738
no longer reported in 2025 (was €738)
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 | €244,522 | €281,743 | +€37,221 | +15.2% |
| Fixed assets | 21/28 | €19,295 | €15,195 | -€4,100 | -21.3% |
| Tangible fixed assets | 22/27 | €19,226 | €15,125 | -€4,100 | -21.3% |
| Furniture and vehicles | 24 | €9,667 | €6,967 | -€2,700 | -27.9% |
| Other tangible fixed assets | 26 | €9,558 | €8,158 | -€1,400 | -14.6% |
| Financial fixed assets | 28 | €69 | €69 | = | 0.0% |
| Current assets | 29/58 | €225,227 | €266,548 | +€41,321 | +18.3% |
| Amounts receivable within one year | 40/41 | €37,276 | €64,467 | +€27,192 | +72.9% |
| Trade receivables | 40 | €10,197 | €17,197 | +€7,000 | +68.6% |
| Other amounts receivable | 41 | €27,079 | €47,271 | +€20,192 | +74.6% |
| Cash at bank and in hand | 54/58 | €187,575 | €202,080 | +€14,505 | +7.7% |
| Deferred charges and accrued income | 490/1 | €376 | - | -€376 | |
| Total equity and liabilities | 10/49 | €244,522 | €281,743 | +€37,221 | +15.2% |
| Equity | 10/15 | €228,744 | €258,047 | +€29,303 | +12.8% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €1,860 | €29,303 | +€27,443 | +1,475% |
| Distributable reserves | 133 | €1,860 | €29,303 | +€27,443 | +1,475% |
| Profit (loss) carried forward | 14 | €220,684 | €220,684 | +€0 | 0.0% |
| Amounts payable | 17/49 | €15,778 | €23,695 | +€7,917 | +50.2% |
| Amounts payable within one year | 42/48 | €15,778 | €23,695 | +€7,917 | +50.2% |
| Trade debts | 44 | €9,503 | €5,340 | -€4,163 | -43.8% |
| Suppliers | 440/4 | €9,503 | €5,340 | -€4,163 | -43.8% |
| Taxes, remuneration and social security | 45 | €6,275 | €18,355 | +€12,080 | +193% |
| Taxes | 450/3 | €6,275 | €18,355 | +€12,080 | +193% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,862 | €5,118 | +€256 | +5.3% |
| Other operating charges | 640/8 | €1,384 | €10,345 | +€8,961 | +647% |
| Gross operating margin | 9900 | €53,076 | €60,190 | +€7,113 | +13.4% |
| Operating profit (loss) | 9901 | €46,830 | €44,726 | -€2,104 | -4.5% |
| Financial income | 75/76B | €738 | - | -€738 | |
| Recurring financial income | 75 | €738 | - | -€738 | |
| Financial charges | 65/66B | €1,109 | €762 | -€347 | -31.3% |
| Recurring financial charges | 65 | €1,109 | €762 | -€347 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €46,460 | €43,964 | -€2,496 | -5.4% |
| Income taxes | 67/77 | €10,918 | €14,661 | +€3,742 | +34.3% |
| Profit (loss) for the period | 9904 | €35,541 | €29,303 | -€6,238 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,541 | €29,303 | -€6,238 | -17.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.