Astralium Consulting: 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.
Astralium Consulting
Largest movements
- Tangible fixed assets +€47,165
up €47,165 (+5,731%), from €823 to €47,988
of which Land and buildings: +€38,507
- Cash +€37,513
up €37,513 (+15.8%), from €236,992 to €274,504
mainly Net result for the year (+€88,285) and Debts after one year (+€32,038)
- Receivables within one year +€22,876
up €22,876 (+40.5%), from €56,417 to €79,293
of which Trade receivables: +€20,921
- Reserves +€61,700
up €61,700 (+26.6%), from €232,049 to €293,749
- Debts after one year +€32,038
new in 2025: €32,038
- Trade debts +€20,750
up €20,750 (+3,488%), from €595 to €21,345
- Tax, wage and social debts -€9,132
down €9,132 (-28.8%), from €31,703 to €22,571
- Gross operating margin -€4,480
down €4,480 (-3.8%), from €117,569 to €113,089
- Taxes -€2,330
down €2,330 (-10.2%), from €22,876 to €20,547
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 | €295,026 | €402,355 | +€107,329 | +36.4% |
| Formation expenses | 20 | €231 | - | -€231 | |
| Fixed assets | 21/28 | €1,073 | €48,238 | +€47,165 | +4,396% |
| Tangible fixed assets | 22/27 | €823 | €47,988 | +€47,165 | +5,731% |
| Land and buildings | 22 | - | €38,507 | +€38,507 | |
| Plant, machinery and equipment | 23 | €331 | - | -€331 | |
| Furniture and vehicles | 24 | - | €5,056 | +€5,056 | |
| Assets under construction and advance payments | 27 | €492 | €4,425 | +€3,933 | +800% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €293,723 | €354,117 | +€60,395 | +20.6% |
| Amounts receivable within one year | 40/41 | €56,417 | €79,293 | +€22,876 | +40.5% |
| Trade receivables | 40 | €32,817 | €53,737 | +€20,921 | +63.7% |
| Other amounts receivable | 41 | €23,600 | €25,555 | +€1,955 | +8.3% |
| Cash at bank and in hand | 54/58 | €236,992 | €274,504 | +€37,513 | +15.8% |
| Deferred charges and accrued income | 490/1 | €314 | €321 | +€6 | +2.0% |
| Total equity and liabilities | 10/49 | €295,026 | €402,355 | +€107,329 | +36.4% |
| Equity | 10/15 | €235,049 | €296,749 | +€61,700 | +26.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €232,049 | €293,749 | +€61,700 | +26.6% |
| Distributable reserves | 133 | €232,049 | €293,749 | +€61,700 | +26.6% |
| Amounts payable | 17/49 | €59,978 | €105,606 | +€45,629 | +76.1% |
| Amounts payable after more than one year | 17 | - | €32,038 | +€32,038 | |
| Financial debts | 170/4 | - | €32,038 | +€32,038 | |
| Amounts payable within one year | 42/48 | €59,978 | €73,568 | +€13,590 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,962 | +€2,962 | |
| Trade debts | 44 | €595 | €21,345 | +€20,750 | +3,488% |
| Suppliers | 440/4 | €595 | €21,345 | +€20,750 | +3,488% |
| Taxes, remuneration and social security | 45 | €31,703 | €22,571 | -€9,132 | -28.8% |
| Taxes | 450/3 | €31,703 | €22,571 | -€9,132 | -28.8% |
| Other amounts payable | 47/48 | €27,680 | €26,690 | -€990 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,737 | €3,201 | +€464 | +16.9% |
| Other operating charges | 640/8 | €1,341 | €1,304 | -€37 | -2.8% |
| Gross operating margin | 9900 | €117,569 | €113,089 | -€4,480 | -3.8% |
| Operating profit (loss) | 9901 | €113,491 | €108,584 | -€4,906 | -4.3% |
| Financial income | 75/76B | - | €538 | +€538 | |
| Recurring financial income | 75 | - | €538 | +€538 | |
| Financial charges | 65/66B | €179 | €291 | +€112 | +62.7% |
| Recurring financial charges | 65 | €179 | €291 | +€112 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | €113,312 | €108,831 | -€4,480 | -4.0% |
| Income taxes | 67/77 | €22,876 | €20,547 | -€2,330 | -10.2% |
| Profit (loss) for the period | 9904 | €90,436 | €88,285 | -€2,151 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €90,436 | €88,285 | -€2,151 | -2.4% |
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 24 October 2026 via checked.be.