ASTRO - plan: 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.
ASTRO - plan
Largest movements
- Cash -€151,637
down €151,637 (-52.7%), from €287,722 to €136,085
mainly Provisions (-€198,315) and Contributions, distributions and other (-€81,000)
- Receivables within one year -€18,804
no longer reported in 2024 (was €18,804)
- Deferred charges and accrued income -€11,420
no longer reported in 2024 (was €11,420)
- Tangible fixed assets +€8,201
up €8,201 (+47.9%), from €17,110 to €25,311
of which Plant, machinery and equipment: +€9,188
- Provisions -€198,315
no longer reported in 2024 (was €198,315)
- Reserves +€36,183
up €36,183 (+13.1%), from €276,962 to €313,145
of which Distributable reserves: +€36,183
- Other debts -€21,132
down €21,132 (-43.4%), from €48,667 to €27,535
- Gross operating margin +€54,628
up €54,628 (+30.5%), from €179,259 to €233,887
- Provisions -€48,315
down €48,315 (-32.2%), from -€150,000 to -€198,315
- Other operating charges +€21,096
up €21,096 (+401.3%), from €5,257 to €26,353
- Taxes +€16,601
up €16,601 (+55.3%), from €30,000 to €46,601
- Depreciation -€8,013
down €8,013 (-70.9%), from €11,297 to €3,284
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.
Cash bridge derived
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 | €670,056 | €496,396 | -€173,660 | -25.9% |
| Fixed assets | 21/28 | €22,110 | €30,311 | +€8,201 | +37.1% |
| Tangible fixed assets | 22/27 | €17,110 | €25,311 | +€8,201 | +47.9% |
| Land and buildings | 22 | €17,110 | €16,123 | -€987 | -5.8% |
| Plant, machinery and equipment | 23 | - | €9,188 | +€9,188 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €647,946 | €466,085 | -€181,861 | -28.1% |
| Amounts receivable within one year | 40/41 | €18,804 | - | -€18,804 | |
| Trade receivables | 40 | €18,804 | - | -€18,804 | |
| Current investments | 50/53 | €330,000 | €330,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €287,722 | €136,085 | -€151,637 | -52.7% |
| Deferred charges and accrued income | 490/1 | €11,420 | - | -€11,420 | |
| Total equity and liabilities | 10/49 | €670,056 | €496,396 | -€173,660 | -25.9% |
| Equity | 10/15 | €295,562 | €331,745 | +€36,183 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €276,962 | €313,145 | +€36,183 | +13.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,954 | €12,954 | = | 0.0% |
| Distributable reserves | 133 | €262,148 | €298,331 | +€36,183 | +13.8% |
| Provisions and deferred taxes | 16 | €198,315 | - | -€198,315 | |
| Provisions for liabilities and charges | 160/5 | €198,315 | - | -€198,315 | |
| Other liabilities and charges | 164/5 | €198,315 | - | -€198,315 | |
| Amounts payable | 17/49 | €176,179 | €164,651 | -€11,528 | -6.5% |
| Amounts payable within one year | 42/48 | €174,454 | €162,826 | -€11,628 | -6.7% |
| Trade debts | 44 | €49,057 | €55,162 | +€6,105 | +12.4% |
| Suppliers | 440/4 | €49,057 | €55,162 | +€6,105 | +12.4% |
| Taxes, remuneration and social security | 45 | €76,730 | €80,129 | +€3,399 | +4.4% |
| Taxes | 450/3 | €46,345 | €56,852 | +€10,507 | +22.7% |
| Remuneration and social security | 454/9 | €30,385 | €23,277 | -€7,108 | -23.4% |
| Other amounts payable | 47/48 | €48,667 | €27,535 | -€21,132 | -43.4% |
| Accrued charges and deferred income | 492/3 | €1,725 | €1,825 | +€100 | +5.8% |
| Remuneration, social security and pensions | 62 | €236,698 | €238,532 | +€1,834 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,297 | €3,284 | -€8,013 | -70.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€150,000 | -€198,315 | -€48,315 | -32.2% |
| Other operating charges | 640/8 | €5,257 | €26,353 | +€21,096 | +401.3% |
| Gross operating margin | 9900 | €179,259 | €233,887 | +€54,628 | +30.5% |
| Operating profit (loss) | 9901 | €76,007 | €164,033 | +€88,026 | +115.8% |
| Financial charges | 65/66B | €235 | €249 | +€14 | +6.0% |
| Recurring financial charges | 65 | €235 | €249 | +€14 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €75,772 | €163,784 | +€88,012 | +116.2% |
| Income taxes | 67/77 | €30,000 | €46,601 | +€16,601 | +55.3% |
| Profit (loss) for the period | 9904 | €45,772 | €117,183 | +€71,411 | +156.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,772 | €117,183 | +€71,411 | +156.0% |
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 11 October 2026 via checked.be.