ASTRID BENEDIKTE: 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.
ASTRID BENEDIKTE
Largest movements
- Cash +€18,860
up €18,860 (+1,668%), from €1,130 to €19,990
mainly Trade debts (+€44,346) and Short-term financial debts (+€9,811)
- Intangible fixed assets +€13,683
new in 2025: €13,683
- Stocks and contracts +€12,200
up €12,200 (+24.4%), from €49,928 to €62,128
- Receivables within one year -€8,812
down €8,812 (-17.4%), from €50,691 to €41,880
- Trade debts +€44,346
up €44,346 (+206%), from €21,528 to €65,874
- Profit (loss) carried forward -€14,566
down €14,566 (-67.9%), from €21,454 to €6,888
- Short-term financial debts +€9,811
new in 2025: €9,811
- Tax, wage and social debts -€2,365
down €2,365 (-6.5%), from €36,269 to €33,903
of which Remuneration and social security: -€3,789
- Purchases and services +€106,782
up €106,782 (+37.7%), from €283,593 to €390,374
- Turnover +€73,790
up €73,790 (+22.1%), from €333,919 to €407,709
- Gross operating margin -€34,698
down €34,698 (-58.1%), from €59,744 to €25,046
- Taxes -€7,034
down €7,034 (-97.8%), from €7,195 to €161
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 | €104,175 | €140,251 | +€36,076 | +34.6% |
| Fixed assets | 21/28 | €2,426 | €16,254 | +€13,828 | +570% |
| Intangible fixed assets | 21 | - | €13,683 | +€13,683 | |
| Tangible fixed assets | 22/27 | €2,176 | €2,321 | +€145 | +6.6% |
| Plant, machinery and equipment | 23 | €143 | - | -€143 | |
| Furniture and vehicles | 24 | €2,033 | €2,321 | +€287 | +14.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €101,749 | €123,997 | +€22,248 | +21.9% |
| Stocks and contracts in progress | 3 | €49,928 | €62,128 | +€12,200 | +24.4% |
| Stocks | 30/36 | €49,928 | €62,128 | +€12,200 | +24.4% |
| Amounts receivable within one year | 40/41 | €50,691 | €41,880 | -€8,812 | -17.4% |
| Trade receivables | 40 | €50,691 | €41,880 | -€8,812 | -17.4% |
| Cash at bank and in hand | 54/58 | €1,130 | €19,990 | +€18,860 | +1,668% |
| Total equity and liabilities | 10/49 | €104,175 | €140,251 | +€36,076 | +34.6% |
| Equity | 10/15 | €23,454 | €8,888 | -€14,566 | -62.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,454 | €6,888 | -€14,566 | -67.9% |
| Amounts payable | 17/49 | €80,721 | €131,363 | +€50,642 | +62.7% |
| Amounts payable within one year | 42/48 | €80,721 | €131,363 | +€50,642 | +62.7% |
| Financial debts | 43 | - | €9,811 | +€9,811 | |
| Credit institutions | 430/8 | - | €9,811 | +€9,811 | |
| Trade debts | 44 | €21,528 | €65,874 | +€44,346 | +206% |
| Suppliers | 440/4 | €21,528 | €65,874 | +€44,346 | +206% |
| Taxes, remuneration and social security | 45 | €36,269 | €33,903 | -€2,365 | -6.5% |
| Taxes | 450/3 | €25,619 | €27,042 | +€1,424 | +5.6% |
| Remuneration and social security | 454/9 | €10,650 | €6,861 | -€3,789 | -35.6% |
| Other amounts payable | 47/48 | €22,924 | €21,775 | -€1,149 | -5.0% |
| Turnover | 70 | €333,919 | €407,709 | +€73,790 | +22.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €283,593 | €390,374 | +€106,782 | +37.7% |
| Remuneration, social security and pensions | 62 | €26,794 | €25,890 | -€904 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €533 | €2,847 | +€2,314 | +434% |
| Other operating charges | 640/8 | €6,314 | €7,788 | +€1,474 | +23.3% |
| Gross operating margin | 9900 | €59,744 | €25,046 | -€34,698 | -58.1% |
| Operating profit (loss) | 9901 | €26,103 | -€11,479 | -€37,582 | |
| Financial income | 75/76B | €9 | €3 | -€5 | -61.0% |
| Recurring financial income | 75 | €9 | €3 | -€5 | -61.0% |
| Financial charges | 65/66B | €2,386 | €2,930 | +€544 | +22.8% |
| Recurring financial charges | 65 | €2,386 | €2,930 | +€544 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €23,726 | -€14,406 | -€38,131 | |
| Income taxes | 67/77 | €7,195 | €161 | -€7,034 | -97.8% |
| Profit (loss) for the period | 9904 | €16,531 | -€14,566 | -€31,097 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,531 | -€14,566 | -€31,097 |
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 21 October 2026 via checked.be.