ASTRALIS: 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.
ASTRALIS
Largest movements
- Current investments +€10,000
up €10,000 (+8.0%), from €125,000 to €135,000
- Cash +€8,036
up €8,036 (+22.5%), from €35,772 to €43,808
mainly Other debts (+€132,758) and Net result for the year (+€52,488)
- Deferred charges and accrued income +€7,170
up €7,170 (+185%), from €3,872 to €11,042
- Receivables within one year +€5,074
up €5,074 (+72.2%), from €7,024 to €12,098
of which Other amounts receivable: +€5,074
- Other debts +€132,758
up €132,758 (+186%), from €71,224 to €203,982
- Reserves -€84,512
down €84,512 (-71.4%), from €118,443 to €33,931
- Debts after one year -€29,915
down €29,915 (-52.0%), from €57,565 to €27,650
- Tax, wage and social debts +€5,068
up €5,068 (+202%), from €2,505 to €7,574
of which Taxes: +€5,068
- Current portion of long-term debt +€4,995
up €4,995 (+16.8%), from €29,659 to €34,654
- Gross operating margin -€56,194
down €56,194 (-52.4%), from €107,147 to €50,952
- Taxes -€13,319
down €13,319 (-49.8%), from €26,728 to €13,409
- Financial charges -€10,664
down €10,664 (-64.8%), from €16,460 to €5,796
- Financial income +€1,367
up €1,367 (+6.8%), from €20,244 to €21,611
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.
Derived cash bridge
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 | €301,447 | €331,726 | +€30,280 | +10.0% |
| Fixed assets | 21/28 | €129,778 | €129,778 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €129,778 | €129,778 | = | 0.0% |
| Current assets | 29/58 | €171,668 | €201,948 | +€30,280 | +17.6% |
| Amounts receivable within one year | 40/41 | €7,024 | €12,098 | +€5,074 | +72.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,024 | €12,098 | +€5,074 | +72.2% |
| Current investments | 50/53 | €125,000 | €135,000 | +€10,000 | +8.0% |
| Cash at bank and in hand | 54/58 | €35,772 | €43,808 | +€8,036 | +22.5% |
| Deferred charges and accrued income | 490/1 | €3,872 | €11,042 | +€7,170 | +185% |
| Total equity and liabilities | 10/49 | €301,447 | €331,726 | +€30,280 | +10.0% |
| Equity | 10/15 | €137,043 | €52,531 | -€84,512 | -61.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,443 | €33,931 | -€84,512 | -71.4% |
| Distributable reserves | 133 | €118,443 | €33,931 | -€84,512 | -71.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €164,404 | €279,195 | +€114,791 | +69.8% |
| Amounts payable after more than one year | 17 | €57,565 | €27,650 | -€29,915 | -52.0% |
| Financial debts | 170/4 | €57,565 | €27,650 | -€29,915 | -52.0% |
| Amounts payable within one year | 42/48 | €105,910 | €246,831 | +€140,921 | +133% |
| Current portion of amounts payable after more than one year | 42 | €29,659 | €34,654 | +€4,995 | +16.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,521 | €620 | -€1,901 | -75.4% |
| Suppliers | 440/4 | €2,521 | €620 | -€1,901 | -75.4% |
| Taxes, remuneration and social security | 45 | €2,505 | €7,574 | +€5,068 | +202% |
| Taxes | 450/3 | €2,505 | €7,574 | +€5,068 | +202% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €71,224 | €203,982 | +€132,758 | +186% |
| Accrued charges and deferred income | 492/3 | €929 | €4,715 | +€3,786 | +408% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,445 | €870 | -€575 | -39.8% |
| Gross operating margin | 9900 | €107,147 | €50,952 | -€56,194 | -52.4% |
| Operating profit (loss) | 9901 | €105,702 | €50,083 | -€55,619 | -52.6% |
| Financial income | 75/76B | €20,244 | €21,611 | +€1,367 | +6.8% |
| Recurring financial income | 75 | €20,244 | €21,611 | +€1,367 | +6.8% |
| Financial charges | 65/66B | €16,460 | €5,796 | -€10,664 | -64.8% |
| Recurring financial charges | 65 | €16,460 | €5,796 | -€10,664 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €109,487 | €65,898 | -€43,589 | -39.8% |
| Income taxes | 67/77 | €26,728 | €13,409 | -€13,319 | -49.8% |
| Profit (loss) for the period | 9904 | €82,759 | €52,488 | -€30,271 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,759 | €52,488 | -€30,271 | -36.6% |
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 23 October 2026 via checked.be.