Astrid 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.
Astrid Consulting
Largest movements
- Cash +€45,655
up €45,655 (+170%), from €26,864 to €72,519
mainly Net result for the year (+€37,302) and Depreciation (+€4,738)
- Tangible fixed assets -€4,966
down €4,966 (-23.5%), from €21,151 to €16,185
- Reserves +€36,302
up €36,302 (+15.5%), from €234,745 to €271,047
of which Distributable reserves: +€36,302
- Other debts +€4,478
up €4,478 (+47.5%), from €9,422 to €13,899
- Financial income +€41,068
up €41,068 (+1,060%), from €3,873 to €44,940
- Depreciation +€2,660
up €2,660 (+128%), from €2,078 to €4,738
- Taxes +€701
up €701 (+111%), from €629 to €1,330
- Other operating charges +€311
up €311 (+36.2%), from €861 to €1,172
- Financial charges +€311
up €311 (+5.8%), from €5,319 to €5,630
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 | €392,331 | €429,241 | +€36,909 | +9.4% |
| Fixed assets | 21/28 | €353,226 | €348,260 | -€4,966 | -1.4% |
| Tangible fixed assets | 22/27 | €21,151 | €16,185 | -€4,966 | -23.5% |
| Furniture and vehicles | 24 | €21,151 | €16,185 | -€4,966 | -23.5% |
| Financial fixed assets | 28 | €332,075 | €332,075 | = | 0.0% |
| Current assets | 29/58 | €39,105 | €80,981 | +€41,876 | +107% |
| Amounts receivable within one year | 40/41 | €10,121 | €6,443 | -€3,678 | -36.3% |
| Trade receivables | 40 | €5,286 | - | -€5,286 | |
| Other amounts receivable | 41 | €4,835 | €6,443 | +€1,608 | +33.3% |
| Cash at bank and in hand | 54/58 | €26,864 | €72,519 | +€45,655 | +170% |
| Deferred charges and accrued income | 490/1 | €2,120 | €2,019 | -€101 | -4.8% |
| Total equity and liabilities | 10/49 | €392,331 | €429,241 | +€36,909 | +9.4% |
| Equity | 10/15 | €253,345 | €289,647 | +€36,302 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234,745 | €271,047 | +€36,302 | +15.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €232,885 | €269,187 | +€36,302 | +15.6% |
| Amounts payable | 17/49 | €138,986 | €139,594 | +€608 | +0.4% |
| Amounts payable after more than one year | 17 | €120,000 | €120,000 | = | 0.0% |
| Other amounts payable | 178/9 | €120,000 | €120,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,986 | €19,594 | +€608 | +3.2% |
| Trade debts | 44 | €366 | €757 | +€392 | +107% |
| Suppliers | 440/4 | €366 | €757 | +€392 | +107% |
| Taxes, remuneration and social security | 45 | €9,199 | €4,937 | -€4,262 | -46.3% |
| Taxes | 450/3 | €9,199 | €4,937 | -€4,262 | -46.3% |
| Other amounts payable | 47/48 | €9,422 | €13,899 | +€4,478 | +47.5% |
| Non-recurring operating income | 76A | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,078 | €4,738 | +€2,660 | +128% |
| Other operating charges | 640/8 | €861 | €1,172 | +€311 | +36.2% |
| Gross operating margin | 9900 | €5,537 | €5,231 | -€305 | -5.5% |
| Operating profit (loss) | 9901 | €2,598 | -€679 | -€3,277 | |
| Financial income | 75/76B | €3,873 | €44,940 | +€41,068 | +1,060% |
| Recurring financial income | 75 | €3,873 | €44,940 | +€41,068 | +1,060% |
| Financial charges | 65/66B | €5,319 | €5,630 | +€311 | +5.8% |
| Recurring financial charges | 65 | €5,319 | €5,630 | +€311 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €1,152 | €38,631 | +€37,480 | +3,255% |
| Income taxes | 67/77 | €629 | €1,330 | +€701 | +111% |
| Profit (loss) for the period | 9904 | €523 | €37,302 | +€36,779 | +7,036% |
| Profit (loss) for the period to be appropriated | 9905 | €523 | €37,302 | +€36,779 | +7,036% |
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 28 October 2026 via checked.be.