ASTIER - PERRET: 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.
ASTIER - PERRET
Largest movements
- Cash -€186,562
down €186,562 (-53.1%), from €351,522 to €164,960
mainly Current investments (-€152,505) and Investment in fixed assets (net) (-€80,815)
- Current investments +€152,505
up €152,505 (+63.5%), from €240,340 to €392,845
- Tangible fixed assets +€28,022
up €28,022 (+5.7%), from €494,101 to €522,123
of which Land and buildings: +€28,022
- Profit (loss) carried forward -€45,717
down €45,717 (-9.6%), from -€475,449 to -€521,166
- Trade debts +€26,848
up €26,848 (+1074.8%), from €2,498 to €29,346
- Financial charges +€8,288
up €8,288 (+1109.5%), from €747 to €9,035
of which Non-recurring financial charges: +€8,716
- Gross operating margin -€5,713
down €5,713 (-30.1%), from €18,993 to €13,280
- Financial income -€5,056
down €5,056 (-34.3%), from €14,757 to €9,701
- Turnover -€3,785
down €3,785 (-6.2%), from €61,287 to €57,502
- Purchases and services +€1,928
up €1,928 (+4.6%), from €42,294 to €44,222
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 | €1,161,657 | €1,146,612 | -€15,045 | -1.3% |
| Fixed assets | 21/28 | €554,334 | €582,356 | +€28,022 | +5.1% |
| Tangible fixed assets | 22/27 | €494,101 | €522,123 | +€28,022 | +5.7% |
| Land and buildings | 22 | €472,623 | €500,645 | +€28,022 | +5.9% |
| Other tangible fixed assets | 26 | €21,478 | €21,478 | = | 0.0% |
| Financial fixed assets | 28 | €60,233 | €60,233 | = | 0.0% |
| Current assets | 29/58 | €607,323 | €564,256 | -€43,067 | -7.1% |
| Amounts receivable within one year | 40/41 | €15,461 | €6,451 | -€9,010 | -58.3% |
| Trade receivables | 40 | €5,040 | - | -€5,040 | |
| Other amounts receivable | 41 | €10,421 | €6,451 | -€3,970 | -38.1% |
| Current investments | 50/53 | €240,340 | €392,845 | +€152,505 | +63.5% |
| Cash at bank and in hand | 54/58 | €351,522 | €164,960 | -€186,562 | -53.1% |
| Total equity and liabilities | 10/49 | €1,161,657 | €1,146,612 | -€15,045 | -1.3% |
| Equity | 10/15 | €1,159,159 | €1,113,442 | -€45,717 | -3.9% |
| Contributions | 10/11 | €1,626,100 | €1,626,100 | = | 0.0% |
| Capital | 10 | €1,626,100 | €1,626,100 | = | 0.0% |
| Issued capital | 100 | €1,626,100 | €1,626,100 | = | 0.0% |
| Reserves | 13 | €8,508 | €8,508 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,508 | €8,508 | = | 0.0% |
| Legal reserve | 130 | €8,508 | €8,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€475,449 | -€521,166 | -€45,717 | -9.6% |
| Amounts payable | 17/49 | €2,498 | €33,170 | +€30,672 | +1227.9% |
| Amounts payable within one year | 42/48 | €2,498 | €32,620 | +€30,122 | +1205.8% |
| Trade debts | 44 | €2,498 | €29,346 | +€26,848 | +1074.8% |
| Suppliers | 440/4 | €2,498 | €29,346 | +€26,848 | +1074.8% |
| Other amounts payable | 47/48 | - | €3,274 | +€3,274 | |
| Accrued charges and deferred income | 492/3 | - | €550 | +€550 | |
| Turnover | 70 | €61,287 | €57,502 | -€3,785 | -6.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €42,294 | €44,222 | +€1,928 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,539 | €52,793 | +€254 | +0.5% |
| Other operating charges | 640/8 | €6,359 | €6,870 | +€511 | +8.0% |
| Gross operating margin | 9900 | €18,993 | €13,280 | -€5,713 | -30.1% |
| Operating profit (loss) | 9901 | -€39,905 | -€46,383 | -€6,478 | -16.2% |
| Financial income | 75/76B | €14,757 | €9,701 | -€5,056 | -34.3% |
| Recurring financial income | 75 | €14,757 | €9,701 | -€5,056 | -34.3% |
| Financial charges | 65/66B | €747 | €9,035 | +€8,288 | +1109.5% |
| Recurring financial charges | 65 | €747 | €319 | -€428 | -57.3% |
| Non-recurring financial charges | 66B | - | €8,716 | +€8,716 | |
| Profit (loss) for the period before taxes | 9903 | -€25,895 | -€45,717 | -€19,822 | -76.5% |
| Profit (loss) for the period | 9904 | -€25,895 | -€45,717 | -€19,822 | -76.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,895 | -€45,717 | -€19,822 | -76.5% |
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 7 October 2026 via checked.be.