ASTOU: 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.
ASTOU
Largest movements
- Tangible fixed assets -€8,452
down €8,452 (-30.3%), from €27,934 to €19,482
of which Furniture and vehicles: -€6,356
- Cash +€4,249
up €4,249 (+13.7%), from €31,039 to €35,289
mainly Depreciation (+€9,731) and Net result for the year (+€9,038)
- Receivables within one year +€4,197
up €4,197 (+35.2%), from €11,936 to €16,133
of which Other amounts receivable: +€6,271
- Profit (loss) carried forward +€9,038
up €9,038 (+76.4%), from -€11,826 to -€2,788
- Tax, wage and social debts -€7,957
down €7,957 (-54.7%), from €14,558 to €6,602
- Trade debts -€1,612
down €1,612 (-48.4%), from €3,332 to €1,720
- Gross operating margin +€25,039
up €25,039, from -€4,920 to €20,119
- Financial income -€569
down €569 (-70.8%), from €803 to €234
- Financial charges -€548
down €548 (-37.6%), from €1,455 to €907
- Depreciation -€383
down €383 (-3.8%), from €10,114 to €9,731
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 | €70,910 | €71,066 | +€156 | +0.2% |
| Fixed assets | 21/28 | €27,934 | €19,482 | -€8,452 | -30.3% |
| Tangible fixed assets | 22/27 | €27,934 | €19,482 | -€8,452 | -30.3% |
| Land and buildings | 22 | €20,584 | €18,489 | -€2,096 | -10.2% |
| Furniture and vehicles | 24 | €7,350 | €994 | -€6,356 | -86.5% |
| Current assets | 29/58 | €42,976 | €51,584 | +€8,608 | +20.0% |
| Amounts receivable within one year | 40/41 | €11,936 | €16,133 | +€4,197 | +35.2% |
| Trade receivables | 40 | €10,745 | €8,671 | -€2,074 | -19.3% |
| Other amounts receivable | 41 | €1,191 | €7,462 | +€6,271 | +526.4% |
| Cash at bank and in hand | 54/58 | €31,039 | €35,289 | +€4,249 | +13.7% |
| Deferred charges and accrued income | 490/1 | - | €161 | +€161 | |
| Total equity and liabilities | 10/49 | €70,910 | €71,066 | +€156 | +0.2% |
| Equity | 10/15 | €53,019 | €62,057 | +€9,038 | +17.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,645 | €58,645 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €56,790 | €56,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,826 | -€2,788 | +€9,038 | +76.4% |
| Amounts payable | 17/49 | €17,890 | €9,009 | -€8,882 | -49.6% |
| Amounts payable within one year | 42/48 | €17,890 | €8,321 | -€9,569 | -53.5% |
| Trade debts | 44 | €3,332 | €1,720 | -€1,612 | -48.4% |
| Suppliers | 440/4 | €3,332 | €1,720 | -€1,612 | -48.4% |
| Taxes, remuneration and social security | 45 | €14,558 | €6,602 | -€7,957 | -54.7% |
| Taxes | 450/3 | €14,558 | €6,602 | -€7,957 | -54.7% |
| Accrued charges and deferred income | 492/3 | - | €687 | +€687 | |
| Non-recurring operating income | 76A | €3,971 | - | -€3,971 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,114 | €9,731 | -€383 | -3.8% |
| Other operating charges | 640/8 | €568 | €527 | -€41 | -7.3% |
| Gross operating margin | 9900 | -€4,920 | €20,119 | +€25,039 | |
| Operating profit (loss) | 9901 | -€15,602 | €9,861 | +€25,464 | |
| Financial income | 75/76B | €803 | €234 | -€569 | -70.8% |
| Recurring financial income | 75 | €803 | €234 | -€569 | -70.8% |
| Financial charges | 65/66B | €1,455 | €907 | -€548 | -37.6% |
| Recurring financial charges | 65 | €1,455 | €907 | -€548 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,254 | €9,189 | +€25,442 | |
| Income taxes | 67/77 | €166 | €151 | -€15 | -9.2% |
| Profit (loss) for the period | 9904 | -€16,420 | €9,038 | +€25,457 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,420 | €9,038 | +€25,457 |
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.