ASTOLI: 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.
ASTOLI
Largest movements
- Cash +€169,723
up €169,723 (+65.5%), from €259,011 to €428,734
mainly Net result for the year (+€102,190) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-12.5%), from €400,000 to €350,000
- Tangible fixed assets -€32,284
down €32,284 (-5.1%), from €631,814 to €599,529
of which Land and buildings: -€23,737
- Reserves +€102,190
up €102,190 (+6.6%), from €1.6m to €1.7m
- Gross operating margin -€128,911
down €128,911 (-41.5%), from €310,657 to €181,746
- Taxes -€41,097
down €41,097 (-48.8%), from €84,161 to €43,064
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 | €1,639,849 | €1,730,975 | +€91,127 | +5.6% |
| Fixed assets | 21/28 | €631,814 | €599,529 | -€32,284 | -5.1% |
| Tangible fixed assets | 22/27 | €631,814 | €599,529 | -€32,284 | -5.1% |
| Land and buildings | 22 | €546,871 | €523,134 | -€23,737 | -4.3% |
| Plant, machinery and equipment | 23 | €84,676 | €76,289 | -€8,387 | -9.9% |
| Furniture and vehicles | 24 | €266 | €107 | -€160 | -60.0% |
| Current assets | 29/58 | €1,008,035 | €1,131,446 | +€123,411 | +12.2% |
| Amounts receivable within one year | 40/41 | €344,778 | €347,170 | +€2,391 | +0.7% |
| Trade receivables | 40 | €21,406 | €20,000 | -€1,406 | -6.6% |
| Other amounts receivable | 41 | €323,372 | €327,170 | +€3,798 | +1.2% |
| Current investments | 50/53 | €400,000 | €350,000 | -€50,000 | -12.5% |
| Cash at bank and in hand | 54/58 | €259,011 | €428,734 | +€169,723 | +65.5% |
| Deferred charges and accrued income | 490/1 | €4,246 | €5,543 | +€1,297 | +30.6% |
| Total equity and liabilities | 10/49 | €1,639,849 | €1,730,975 | +€91,127 | +5.6% |
| Equity | 10/15 | €1,571,059 | €1,673,249 | +€102,190 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,552,459 | €1,654,649 | +€102,190 | +6.6% |
| Distributable reserves | 133 | €1,552,459 | €1,654,649 | +€102,190 | +6.6% |
| Amounts payable | 17/49 | €68,789 | €57,726 | -€11,063 | -16.1% |
| Amounts payable within one year | 42/48 | €61,909 | €56,838 | -€5,071 | -8.2% |
| Trade debts | 44 | €8,629 | €431 | -€8,198 | -95.0% |
| Suppliers | 440/4 | €8,629 | €431 | -€8,198 | -95.0% |
| Taxes, remuneration and social security | 45 | €25,329 | €26,647 | +€1,318 | +5.2% |
| Taxes | 450/3 | €21,992 | €19,974 | -€2,018 | -9.2% |
| Remuneration and social security | 454/9 | €3,337 | €6,674 | +€3,337 | +100.0% |
| Other amounts payable | 47/48 | €27,951 | €29,760 | +€1,809 | +6.5% |
| Accrued charges and deferred income | 492/3 | €6,880 | €888 | -€5,993 | -87.1% |
| Non-recurring operating income | 76A | €135,567 | €0 | -€135,567 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,988 | €39,620 | +€632 | +1.6% |
| Other operating charges | 640/8 | €10,951 | €8,663 | -€2,288 | -20.9% |
| Gross operating margin | 9900 | €310,657 | €181,746 | -€128,911 | -41.5% |
| Operating profit (loss) | 9901 | €260,718 | €133,463 | -€127,255 | -48.8% |
| Financial income | 75/76B | €13,067 | €14,280 | +€1,213 | +9.3% |
| Recurring financial income | 75 | €13,067 | €14,280 | +€1,213 | +9.3% |
| Financial charges | 65/66B | €276 | €2,489 | +€2,214 | +803.5% |
| Recurring financial charges | 65 | €276 | €2,489 | +€2,214 | +803.5% |
| Profit (loss) for the period before taxes | 9903 | €273,509 | €145,254 | -€128,255 | -46.9% |
| Income taxes | 67/77 | €84,161 | €43,064 | -€41,097 | -48.8% |
| Profit (loss) for the period | 9904 | €189,348 | €102,190 | -€87,158 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €189,348 | €102,190 | -€87,158 | -46.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.