ASTON 1: 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.
What changed
ASTON 1
NACE 68.321, Property management for co-owned buildings (syndics)
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€47,438
2023 · -€82,402+€129,840
Equity
€135,642
2023 · €88,204+€47,438
Cash
€109
2023 · €74+€35
Balance sheet total
€4.2m
2023 · €4.0m+€221,020
Largest movements
Assets
- Receivables within one year +€200,415
up €200,415 (+316%), from €63,432 to €263,847
of which Trade receivables: +€152,863
Equity and liabilities
- Other debts +€222,793
up €222,793 (+8.7%), from €2.6m to €2.8m
- Debts after one year -€71,782
down €71,782 (-5.8%), from €1.2m to €1.2m
- Profit (loss) carried forward +€47,438
up €47,438, from -€24,196 to €23,242
Income statement
- Gross operating margin +€148,624
up €148,624, from -€13,101 to €135,523
- Financial charges +€19,765
up €19,765 (+41.6%), from €47,501 to €67,266
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.
Result 2023
-€82,402
Gross operating margin
+€148,624
Staff costs
+€1
Other operating charges
+€337
Financial income
+€643
Financial charges
-€19,765
Result 2024
€47,438
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€91,153
Investment
-€21,450
Financing
-€69,668
Cash 2023
€74
From operations (derived)
+€91,153
Net result for the year
+€47,438
Depreciation
+€1,013
Receivables within one year
-€200,415
Smaller working-capital items
+€200
Trade debts
+€20,122
Other debts
+€222,793
Investment (derived)
-€21,450
Investment in fixed assets (net)
-€21,450
Financing
-€69,668
Debts after one year
-€71,782
Current portion of long-term debt
+€2,114
Cash 2024
€109
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,971,979 | €4,193,000 | +€221,020 | +5.6% |
| Fixed assets | 21/28 | €3,904,532 | €3,924,969 | +€20,436 | +0.5% |
| Tangible fixed assets | 22/27 | €3,704,169 | €3,724,606 | +€20,436 | +0.6% |
| Land and buildings | 22 | €3,701,715 | €3,723,165 | +€21,450 | +0.6% |
| Plant, machinery and equipment | 23 | €2,454 | €1,441 | -€1,013 | -41.3% |
| Financial fixed assets | 28 | €200,363 | €200,363 | = | 0.0% |
| Current assets | 29/58 | €67,447 | €268,031 | +€200,584 | +297% |
| Amounts receivable within one year | 40/41 | €63,432 | €263,847 | +€200,415 | +316% |
| Trade receivables | 40 | €20,686 | €173,549 | +€152,863 | +739% |
| Other amounts receivable | 41 | €42,746 | €90,298 | +€47,552 | +111% |
| Cash at bank and in hand | 54/58 | €74 | €109 | +€35 | +47.3% |
| Deferred charges and accrued income | 490/1 | €3,941 | €4,076 | +€134 | +3.4% |
| Total equity and liabilities | 10/49 | €3,971,979 | €4,193,000 | +€221,020 | +5.6% |
| Equity | 10/15 | €88,204 | €135,642 | +€47,438 | +53.8% |
| Contributions | 10/11 | €112,400 | €112,400 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€24,196 | €23,242 | +€47,438 | |
| Amounts payable | 17/49 | €3,883,776 | €4,057,358 | +€173,582 | +4.5% |
| Amounts payable after more than one year | 17 | €1,234,514 | €1,162,732 | -€71,782 | -5.8% |
| Financial debts | 170/4 | €1,234,514 | €1,162,732 | -€71,782 | -5.8% |
| Amounts payable within one year | 42/48 | €2,649,262 | €2,894,626 | +€245,364 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €69,668 | €71,782 | +€2,114 | +3.0% |
| Trade debts | 44 | €16,331 | €36,453 | +€20,122 | +123% |
| Suppliers | 440/4 | €16,331 | €36,453 | +€20,122 | +123% |
| Taxes, remuneration and social security | 45 | €2,281 | €2,615 | +€334 | +14.7% |
| Taxes | 450/3 | €1,891 | €1,215 | -€676 | -35.8% |
| Remuneration and social security | 454/9 | €390 | €1,401 | +€1,011 | +259% |
| Other amounts payable | 47/48 | €2,560,982 | €2,783,775 | +€222,793 | +8.7% |
| Remuneration, social security and pensions | 62 | €14,590 | €14,589 | -€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | €1,013 | = | 0.0% |
| Other operating charges | 640/8 | €6,214 | €5,877 | -€337 | -5.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€13,101 | €135,523 | +€148,624 | |
| Operating profit (loss) | 9901 | -€34,918 | €114,045 | +€148,963 | |
| Financial income | 75/76B | €17 | €660 | +€643 | +3,769% |
| Recurring financial income | 75 | €17 | €542 | +€525 | +3,077% |
| Non-recurring financial income | 76B | €0 | €118 | +€118 | |
| Financial charges | 65/66B | €47,501 | €67,266 | +€19,765 | +41.6% |
| Recurring financial charges | 65 | €47,501 | €67,266 | +€19,765 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | -€82,402 | €47,438 | +€129,840 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€82,402 | €47,438 | +€129,840 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82,402 | €47,438 | +€129,840 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.