ASTRANOVA: 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.
ASTRANOVA
Largest movements
- Cash +€76,176
up €76,176 (+19.7%), from €386,008 to €462,184
mainly Net result for the year (+€52,093) and Depreciation (+€24,308)
- Receivables within one year -€22,268
down €22,268 (-11.8%), from €188,151 to €165,883
- Tangible fixed assets -€21,806
down €21,806 (-21.5%), from €101,264 to €79,458
of which Furniture and vehicles: -€12,423
- Deferred charges and accrued income -€16,194
down €16,194 (-70.4%), from €23,004 to €6,810
- Reserves +€51,293
up €51,293 (+17.1%), from €299,381 to €350,674
- Advances received -€27,336
down €27,336 (-90.8%), from €30,100 to €2,764
- Accrued charges and deferred income -€8,945
down €8,945 (-89.3%), from €10,020 to €1,075
- Staff costs +€44,660
up €44,660 (+30.9%), from €144,441 to €189,101
- Taxes -€24,998
down €24,998 (-86.7%), from €28,847 to €3,849
- Gross operating margin +€10,218
up €10,218 (+3.5%), from €288,093 to €298,311
- Financial charges +€8,431
up €8,431 (+84.9%), from €9,929 to €18,360
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 | €721,627 | €734,685 | +€13,058 | +1.8% |
| Fixed assets | 21/28 | €104,664 | €80,358 | -€24,306 | -23.2% |
| Intangible fixed assets | 21 | €2,500 | - | -€2,500 | |
| Tangible fixed assets | 22/27 | €101,264 | €79,458 | -€21,806 | -21.5% |
| Plant, machinery and equipment | 23 | €57,083 | €47,700 | -€9,383 | -16.4% |
| Furniture and vehicles | 24 | €44,181 | €31,758 | -€12,423 | -28.1% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €616,963 | €654,327 | +€37,364 | +6.1% |
| Stocks and contracts in progress | 3 | €19,800 | €19,450 | -€350 | -1.8% |
| Stocks | 30/36 | €19,800 | €19,450 | -€350 | -1.8% |
| Amounts receivable within one year | 40/41 | €188,151 | €165,883 | -€22,268 | -11.8% |
| Trade receivables | 40 | €188,151 | €165,883 | -€22,268 | -11.8% |
| Cash at bank and in hand | 54/58 | €386,008 | €462,184 | +€76,176 | +19.7% |
| Deferred charges and accrued income | 490/1 | €23,004 | €6,810 | -€16,194 | -70.4% |
| Total equity and liabilities | 10/49 | €721,627 | €734,685 | +€13,058 | +1.8% |
| Equity | 10/15 | €329,381 | €380,674 | +€51,293 | +15.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €299,381 | €350,674 | +€51,293 | +17.1% |
| Distributable reserves | 133 | €299,381 | €350,674 | +€51,293 | +17.1% |
| Amounts payable | 17/49 | €392,246 | €354,011 | -€38,235 | -9.7% |
| Amounts payable after more than one year | 17 | €240,000 | €240,000 | = | 0.0% |
| Financial debts | 170/4 | €240,000 | €240,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €142,226 | €112,936 | -€29,290 | -20.6% |
| Trade debts | 44 | €23,830 | €28,162 | +€4,332 | +18.2% |
| Suppliers | 440/4 | €23,830 | €28,162 | +€4,332 | +18.2% |
| Advances received on contracts in progress | 46 | €30,100 | €2,764 | -€27,336 | -90.8% |
| Taxes, remuneration and social security | 45 | €66,082 | €63,229 | -€2,853 | -4.3% |
| Taxes | 450/3 | €52,010 | €38,076 | -€13,934 | -26.8% |
| Remuneration and social security | 454/9 | €14,072 | €25,153 | +€11,081 | +78.7% |
| Other amounts payable | 47/48 | €22,214 | €18,781 | -€3,433 | -15.5% |
| Accrued charges and deferred income | 492/3 | €10,020 | €1,075 | -€8,945 | -89.3% |
| Remuneration, social security and pensions | 62 | €144,441 | €189,101 | +€44,660 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,716 | €24,308 | -€2,408 | -9.0% |
| Other operating charges | 640/8 | €8,261 | €10,746 | +€2,485 | +30.1% |
| Gross operating margin | 9900 | €288,093 | €298,311 | +€10,218 | +3.5% |
| Operating profit (loss) | 9901 | €108,675 | €74,156 | -€34,519 | -31.8% |
| Financial income | 75/76B | - | €146 | +€146 | |
| Recurring financial income | 75 | - | €146 | +€146 | |
| Financial charges | 65/66B | €9,929 | €18,360 | +€8,431 | +84.9% |
| Recurring financial charges | 65 | €9,929 | €18,360 | +€8,431 | +84.9% |
| Profit (loss) for the period before taxes | 9903 | €98,746 | €55,942 | -€42,804 | -43.3% |
| Income taxes | 67/77 | €28,847 | €3,849 | -€24,998 | -86.7% |
| Profit (loss) for the period | 9904 | €69,899 | €52,093 | -€17,806 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,899 | €52,093 | -€17,806 | -25.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.