Astrascalla: 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.
Astrascalla
Largest movements
- Cash +€62,952
up €62,952 (+313%), from €20,143 to €83,095
mainly Net result for the year (+€58,300) and Other debts (+€55,000)
- Receivables within one year -€17,522
down €17,522 (-61.8%), from €28,341 to €10,819
of which Other amounts receivable: -€10,231
- Tangible fixed assets +€3,676
up €3,676 (+459%), from €801 to €4,476
- Deferred charges and accrued income +€1,964
up €1,964 (+163%), from €1,205 to €3,169
- Other debts +€55,000
up €55,000 (+367%), from €15,000 to €70,000
- Profit (loss) carried forward -€11,700
down €11,700 (-51.7%), from €22,642 to €10,942
- Tax, wage and social debts +€7,899
up €7,899 (+87.8%), from €9,000 to €16,899
- Gross operating margin +€62,733
up €62,733 (+701%), from €8,947 to €71,679
- Taxes +€16,899
new in 2025: €16,899
- Financial income +€3,453
up €3,453 (+88.4%), from €3,908 to €7,361
- Financial charges +€2,187
up €2,187 (+589%), from €371 to €2,558
- Depreciation -€1,294
down €1,294 (-50.2%), from €2,577 to €1,283
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 | €50,491 | €101,560 | +€51,069 | +101% |
| Fixed assets | 21/28 | €801 | €4,476 | +€3,676 | +459% |
| Tangible fixed assets | 22/27 | €801 | €4,476 | +€3,676 | +459% |
| Furniture and vehicles | 24 | €801 | €4,476 | +€3,676 | +459% |
| Current assets | 29/58 | €49,691 | €97,084 | +€47,393 | +95.4% |
| Amounts receivable within one year | 40/41 | €28,341 | €10,819 | -€17,522 | -61.8% |
| Trade receivables | 40 | €15,877 | €8,585 | -€7,291 | -45.9% |
| Other amounts receivable | 41 | €12,465 | €2,234 | -€10,231 | -82.1% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,143 | €83,095 | +€62,952 | +313% |
| Deferred charges and accrued income | 490/1 | €1,205 | €3,169 | +€1,964 | +163% |
| Total equity and liabilities | 10/49 | €50,491 | €101,560 | +€51,069 | +101% |
| Equity | 10/15 | €24,642 | €12,942 | -€11,700 | -47.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,642 | €10,942 | -€11,700 | -51.7% |
| Amounts payable | 17/49 | €25,850 | €88,619 | +€62,769 | +243% |
| Amounts payable within one year | 42/48 | €25,850 | €88,619 | +€62,769 | +243% |
| Trade debts | 44 | €1,850 | €1,720 | -€130 | -7.0% |
| Suppliers | 440/4 | €1,850 | €1,720 | -€130 | -7.0% |
| Taxes, remuneration and social security | 45 | €9,000 | €16,899 | +€7,899 | +87.8% |
| Taxes | 450/3 | €9,000 | €16,899 | +€7,899 | +87.8% |
| Other amounts payable | 47/48 | €15,000 | €70,000 | +€55,000 | +367% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,577 | €1,283 | -€1,294 | -50.2% |
| Gross operating margin | 9900 | €8,947 | €71,679 | +€62,733 | +701% |
| Operating profit (loss) | 9901 | €6,370 | €70,396 | +€64,026 | +1,005% |
| Financial income | 75/76B | €3,908 | €7,361 | +€3,453 | +88.4% |
| Recurring financial income | 75 | €3,908 | €7,361 | +€3,453 | +88.4% |
| Financial charges | 65/66B | €371 | €2,558 | +€2,187 | +589% |
| Recurring financial charges | 65 | €371 | €2,558 | +€2,187 | +589% |
| Profit (loss) for the period before taxes | 9903 | €9,906 | €75,199 | +€65,293 | +659% |
| Income taxes | 67/77 | - | €16,899 | +€16,899 | |
| Profit (loss) for the period | 9904 | €9,906 | €58,300 | +€48,394 | +489% |
| Profit (loss) for the period to be appropriated | 9905 | €9,906 | €58,300 | +€48,394 | +489% |
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 22 October 2026 via checked.be.