ASTRIS: 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.
ASTRIS
Largest movements
- Tangible fixed assets -€11,995
down €11,995 (-50.2%), from €23,880 to €11,885
of which Leasing and similar rights: -€9,630
- Cash +€8,989
up €8,989 (+17.5%), from €51,506 to €60,495
mainly Depreciation (+€13,019) and Trade debts (+€9,000)
- Current portion of long-term debt -€9,320
no longer reported in 2024 (was €9,320)
- Trade debts +€9,000
up €9,000 (+42.5%), from €21,179 to €30,179
- Profit (loss) carried forward -€1,477
down €1,477 (-14.6%), from -€10,126 to -€11,603
- Tax, wage and social debts -€1,407
down €1,407 (-5.8%), from €24,312 to €22,906
of which Remuneration and social security: -€825
- Gross operating margin -€10,561
down €10,561 (-41.1%), from €25,672 to €15,111
- Other operating charges -€9,254
down €9,254 (-78.0%), from €11,866 to €2,612
- Depreciation +€584
up €584 (+4.7%), from €12,436 to €13,019
- Taxes +€400
up €400 (+126%), from €318 to €718
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,638 | €72,435 | -€3,203 | -4.2% |
| Fixed assets | 21/28 | €23,880 | €11,885 | -€11,995 | -50.2% |
| Tangible fixed assets | 22/27 | €23,880 | €11,885 | -€11,995 | -50.2% |
| Plant, machinery and equipment | 23 | €12,228 | €8,874 | -€3,355 | -27.4% |
| Furniture and vehicles | 24 | - | €989 | +€989 | |
| Leasing and similar rights | 25 | €11,652 | €2,022 | -€9,630 | -82.6% |
| Current assets | 29/58 | €51,758 | €60,550 | +€8,793 | +17.0% |
| Amounts receivable within one year | 40/41 | €252 | €55 | -€197 | -78.2% |
| Trade receivables | 40 | €197 | - | -€197 | |
| Other amounts receivable | 41 | €55 | €55 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,506 | €60,495 | +€8,989 | +17.5% |
| Total equity and liabilities | 10/49 | €75,638 | €72,435 | -€3,203 | -4.2% |
| Equity | 10/15 | €17,334 | €15,857 | -€1,477 | -8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,126 | -€11,603 | -€1,477 | -14.6% |
| Amounts payable | 17/49 | €58,304 | €56,578 | -€1,726 | -3.0% |
| Amounts payable after more than one year | 17 | €3,494 | €3,494 | = | 0.0% |
| Financial debts | 170/4 | €3,494 | €3,494 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,810 | €53,085 | -€1,726 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €9,320 | - | -€9,320 | |
| Trade debts | 44 | €21,179 | €30,179 | +€9,000 | +42.5% |
| Suppliers | 440/4 | €21,179 | €30,179 | +€9,000 | +42.5% |
| Taxes, remuneration and social security | 45 | €24,312 | €22,906 | -€1,407 | -5.8% |
| Taxes | 450/3 | €19,162 | €18,581 | -€582 | -3.0% |
| Remuneration and social security | 454/9 | €5,150 | €4,325 | -€825 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,436 | €13,019 | +€584 | +4.7% |
| Other operating charges | 640/8 | €11,866 | €2,612 | -€9,254 | -78.0% |
| Gross operating margin | 9900 | €25,672 | €15,111 | -€10,561 | -41.1% |
| Operating profit (loss) | 9901 | €1,371 | -€520 | -€1,891 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €393 | €239 | -€155 | -39.3% |
| Recurring financial charges | 65 | €393 | €239 | -€155 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €978 | -€758 | -€1,737 | |
| Income taxes | 67/77 | €318 | €718 | +€400 | +126% |
| Profit (loss) for the period | 9904 | €660 | -€1,477 | -€2,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €660 | -€1,477 | -€2,137 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.