Astino: 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.
Astino
Largest movements
- Cash +€53,423
up €53,423 (+211.6%), from €25,246 to €78,668
mainly Net result for the year (+€44,460) and Depreciation (+€10,303)
- Tangible fixed assets -€10,303
down €10,303 (-32.6%), from €31,638 to €21,336
of which Furniture and vehicles: -€9,610
- Receivables within one year +€1,154
up €1,154 (+14.3%), from €8,054 to €9,208
- Reserves +€44,460
up €44,460 (+95.5%), from €46,571 to €91,031
- Depreciation +€2,573
up €2,573 (+33.3%), from €7,730 to €10,303
- Other operating charges -€1,120
down €1,120 (-75.4%), from €1,486 to €366
- Gross operating margin -€1,018
down €1,018 (-1.5%), from €68,171 to €67,153
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 | €65,870 | €110,457 | +€44,587 | +67.7% |
| Fixed assets | 21/28 | €31,638 | €21,336 | -€10,303 | -32.6% |
| Tangible fixed assets | 22/27 | €31,638 | €21,336 | -€10,303 | -32.6% |
| Plant, machinery and equipment | 23 | €1,236 | €543 | -€693 | -56.1% |
| Furniture and vehicles | 24 | €30,402 | €20,793 | -€9,610 | -31.6% |
| Current assets | 29/58 | €34,232 | €89,121 | +€54,890 | +160.3% |
| Amounts receivable within one year | 40/41 | €8,054 | €9,208 | +€1,154 | +14.3% |
| Trade receivables | 40 | €8,054 | €9,208 | +€1,154 | +14.3% |
| Cash at bank and in hand | 54/58 | €25,246 | €78,668 | +€53,423 | +211.6% |
| Deferred charges and accrued income | 490/1 | €932 | €1,245 | +€312 | +33.5% |
| Total equity and liabilities | 10/49 | €65,870 | €110,457 | +€44,587 | +67.7% |
| Equity | 10/15 | €48,571 | €93,031 | +€44,460 | +91.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,571 | €91,031 | +€44,460 | +95.5% |
| Distributable reserves | 133 | €46,571 | €91,031 | +€44,460 | +95.5% |
| Amounts payable | 17/49 | €17,299 | €17,426 | +€127 | +0.7% |
| Amounts payable within one year | 42/48 | €17,299 | €17,426 | +€127 | +0.7% |
| Trade debts | 44 | €136 | €204 | +€68 | +50.2% |
| Suppliers | 440/4 | €136 | €204 | +€68 | +50.2% |
| Taxes, remuneration and social security | 45 | €17,164 | €17,223 | +€59 | +0.3% |
| Taxes | 450/3 | €17,164 | €17,223 | +€59 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,730 | €10,303 | +€2,573 | +33.3% |
| Other operating charges | 640/8 | €1,486 | €366 | -€1,120 | -75.4% |
| Gross operating margin | 9900 | €68,171 | €67,153 | -€1,018 | -1.5% |
| Operating profit (loss) | 9901 | €58,955 | €56,484 | -€2,471 | -4.2% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €58,910 | €56,439 | -€2,471 | -4.2% |
| Income taxes | 67/77 | €12,339 | €11,979 | -€361 | -2.9% |
| Profit (loss) for the period | 9904 | €46,571 | €44,460 | -€2,111 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,571 | €44,460 | -€2,111 | -4.5% |
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 6 October 2026 via checked.be.