ASTRAL: 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.
ASTRAL
Largest movements
- Receivables within one year -€8,867
down €8,867 (-61.2%), from €14,481 to €5,615
of which Trade receivables: -€7,275
- Cash +€5,896
up €5,896 (+164.9%), from €3,577 to €9,473
mainly Receivables within one year (+€8,867) and Depreciation (+€3,360)
- Tangible fixed assets -€3,360
down €3,360 (-27.3%), from €12,300 to €8,940
of which Plant, machinery and equipment: -€2,042
- Profit (loss) carried forward -€7,146
down €7,146 (-5.0%), from -€142,436 to -€149,582
- Gross operating margin +€4,140
up €4,140 (+94.6%), from -€4,376 to -€236
- Depreciation -€470
down €470 (-12.3%), from €3,830 to €3,360
- Other operating charges -€427
down €427 (-10.4%), from €4,082 to €3,655
- Financial income +€81
up €81 (+47.0%), from €172 to €252
of which Financial income: +€69
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 | €85,200 | €79,194 | -€6,005 | -7.0% |
| Fixed assets | 21/28 | €14,756 | €11,520 | -€3,236 | -21.9% |
| Tangible fixed assets | 22/27 | €12,300 | €8,940 | -€3,360 | -27.3% |
| Land and buildings | 22 | €3,160 | €1,842 | -€1,318 | -41.7% |
| Plant, machinery and equipment | 23 | €9,139 | €7,098 | -€2,042 | -22.3% |
| Financial fixed assets | 28 | €2,457 | €2,581 | +€124 | +5.0% |
| Current assets | 29/58 | €70,443 | €67,674 | -€2,769 | -3.9% |
| Stocks and contracts in progress | 3 | €51,735 | €51,734 | -€1 | 0.0% |
| Stocks | 30/36 | €51,735 | €51,734 | -€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €14,481 | €5,615 | -€8,867 | -61.2% |
| Trade receivables | 40 | €12,543 | €5,268 | -€7,275 | -58.0% |
| Other amounts receivable | 41 | €1,938 | €346 | -€1,592 | -82.1% |
| Cash at bank and in hand | 54/58 | €3,577 | €9,473 | +€5,896 | +164.9% |
| Deferred charges and accrued income | 490/1 | €651 | €852 | +€202 | +31.0% |
| Total equity and liabilities | 10/49 | €85,200 | €79,194 | -€6,005 | -7.0% |
| Equity | 10/15 | -€47,160 | -€54,307 | -€7,146 | -15.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Outside capital | 11 | €61,973 | €61,973 | = | 0.0% |
| Other | 1109/19 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €33,302 | €33,302 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,101 | €2,101 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,101 | €2,101 | = | 0.0% |
| Distributable reserves | 133 | €31,201 | €31,201 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,436 | -€149,582 | -€7,146 | -5.0% |
| Amounts payable | 17/49 | €132,360 | €133,501 | +€1,141 | +0.9% |
| Amounts payable within one year | 42/48 | €132,360 | €133,501 | +€1,141 | +0.9% |
| Trade debts | 44 | €4 | €201 | +€196 | +4552.7% |
| Suppliers | 440/4 | €4 | €201 | +€196 | +4552.7% |
| Taxes, remuneration and social security | 45 | €120 | €565 | +€445 | +371.8% |
| Taxes | 450/3 | €120 | €565 | +€445 | +371.8% |
| Other amounts payable | 47/48 | €132,236 | €132,736 | +€500 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,830 | €3,360 | -€470 | -12.3% |
| Other operating charges | 640/8 | €4,082 | €3,655 | -€427 | -10.4% |
| Gross operating margin | 9900 | -€4,376 | -€236 | +€4,140 | +94.6% |
| Operating profit (loss) | 9901 | -€12,287 | -€7,251 | +€5,036 | +41.0% |
| Financial income | 75/76B | €172 | €252 | +€81 | +47.0% |
| Recurring financial income | 75 | €172 | €241 | +€69 | +40.1% |
| Non-recurring financial income | 76B | - | €12 | +€12 | |
| Financial charges | 65/66B | €42 | €45 | +€3 | +7.1% |
| Recurring financial charges | 65 | €42 | €45 | +€3 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,157 | -€7,044 | +€5,114 | +42.1% |
| Income taxes | 67/77 | €107 | €103 | -€4 | -3.8% |
| Profit (loss) for the period | 9904 | -€12,264 | -€7,146 | +€5,118 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,264 | -€7,146 | +€5,118 | +41.7% |
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 7 October 2026 via checked.be.