ASTRALI: 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.
ASTRALI
Largest movements
- Cash +€48,755
up €48,755 (+61.3%), from €79,479 to €128,234
mainly Other debts (+€54,591) and Net result for the year (+€23,245)
- Tangible fixed assets -€13,124
down €13,124 (-21.1%), from €62,223 to €49,099
of which Furniture and vehicles: -€10,459
- Receivables within one year -€11,357
down €11,357 (-43.5%), from €26,094 to €14,737
of which Trade receivables: -€10,204
- Other debts +€54,591
up €54,591 (+47.7%), from €114,463 to €169,053
- Reserves -€30,343
down €30,343 (-58.1%), from €52,182 to €21,839
- Gross operating margin -€9,282
down €9,282 (-16.6%), from €55,805 to €46,523
- Taxes -€2,718
down €2,718 (-22.1%), from €12,276 to €9,558
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 | €171,213 | €195,013 | +€23,800 | +13.9% |
| Fixed assets | 21/28 | €62,223 | €49,099 | -€13,124 | -21.1% |
| Tangible fixed assets | 22/27 | €62,223 | €49,099 | -€13,124 | -21.1% |
| Plant, machinery and equipment | 23 | €4,666 | €3,122 | -€1,544 | -33.1% |
| Furniture and vehicles | 24 | €43,566 | €33,107 | -€10,459 | -24.0% |
| Other tangible fixed assets | 26 | €13,991 | €12,870 | -€1,121 | -8.0% |
| Current assets | 29/58 | €108,990 | €145,914 | +€36,924 | +33.9% |
| Amounts receivable after more than one year | 29 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,094 | €14,737 | -€11,357 | -43.5% |
| Trade receivables | 40 | €21,775 | €11,570 | -€10,204 | -46.9% |
| Other amounts receivable | 41 | €4,319 | €3,167 | -€1,152 | -26.7% |
| Cash at bank and in hand | 54/58 | €79,479 | €128,234 | +€48,755 | +61.3% |
| Deferred charges and accrued income | 490/1 | €2,417 | €1,943 | -€474 | -19.6% |
| Total equity and liabilities | 10/49 | €171,213 | €195,013 | +€23,800 | +13.9% |
| Equity | 10/15 | €53,182 | €21,085 | -€32,097 | -60.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €52,182 | €21,839 | -€30,343 | -58.1% |
| Distributable reserves | 133 | €52,182 | €21,839 | -€30,343 | -58.1% |
| Profit (loss) carried forward | 14 | - | -€1,755 | -€1,755 | |
| Amounts payable | 17/49 | €118,031 | €173,928 | +€55,897 | +47.4% |
| Amounts payable within one year | 42/48 | €118,031 | €173,928 | +€55,897 | +47.4% |
| Trade debts | 44 | - | €316 | +€316 | |
| Suppliers | 440/4 | - | €316 | +€316 | |
| Taxes, remuneration and social security | 45 | €3,568 | €4,559 | +€991 | +27.8% |
| Taxes | 450/3 | €3,568 | €4,559 | +€991 | +27.8% |
| Other amounts payable | 47/48 | €114,463 | €169,053 | +€54,591 | +47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,864 | €13,124 | +€260 | +2.0% |
| Other operating charges | 640/8 | €505 | €555 | +€49 | +9.8% |
| Gross operating margin | 9900 | €55,805 | €46,523 | -€9,282 | -16.6% |
| Operating profit (loss) | 9901 | €42,435 | €32,844 | -€9,591 | -22.6% |
| Financial income | 75/76B | €231 | - | -€231 | |
| Recurring financial income | 75 | €231 | - | -€231 | |
| Financial charges | 65/66B | €48 | €41 | -€7 | -14.0% |
| Recurring financial charges | 65 | €48 | €41 | -€7 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €42,618 | €32,803 | -€9,815 | -23.0% |
| Income taxes | 67/77 | €12,276 | €9,558 | -€2,718 | -22.1% |
| Profit (loss) for the period | 9904 | €30,343 | €23,245 | -€7,097 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,343 | €23,245 | -€7,097 | -23.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.