ASTROM: 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.
ASTROM
Largest movements
- Stocks and contracts -€223,915
down €223,915 (-74.9%), from €298,915 to €75,000
- Receivables within one year +€73,858
up €73,858 (+68.7%), from €107,463 to €181,321
of which Trade receivables: +€73,858
- Cash +€20,319
up €20,319 (+228%), from €8,919 to €29,237
mainly Stocks and contracts (+€223,915) and Trade debts (+€24,269)
- Other debts -€154,212
down €154,212 (-59.7%), from €258,335 to €104,123
- Trade debts +€24,269
up €24,269 (+26.3%), from €92,317 to €116,587
- Advances received +€7,904
up €7,904 (+16.5%), from €48,000 to €55,904
- Current portion of long-term debt -€7,021
no longer reported in 2022 (was €7,021)
- Gross operating margin -€50,920
down €50,920, from €47,497 to -€3,423
- Financial income +€30,559
up €30,559 (+15,279,645%), from €0 to €30,559
of which Non-recurring financial income: +€30,000
- Taxes +€20,796
up €20,796 (+2,398%), from €867 to €21,663
- Other operating charges +€1,696
up €1,696 (+79.8%), from €2,127 to €3,823
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €418,140 | €286,885 | -€131,255 | -31.4% |
| Fixed assets | 21/28 | €1,599 | €1,326 | -€273 | -17.1% |
| Tangible fixed assets | 22/27 | €1,099 | €826 | -€273 | -24.8% |
| Furniture and vehicles | 24 | €1,099 | €826 | -€273 | -24.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €416,541 | €285,558 | -€130,982 | -31.4% |
| Stocks and contracts in progress | 3 | €298,915 | €75,000 | -€223,915 | -74.9% |
| Stocks | 30/36 | €298,915 | €75,000 | -€223,915 | -74.9% |
| Amounts receivable within one year | 40/41 | €107,463 | €181,321 | +€73,858 | +68.7% |
| Trade receivables | 40 | €105,090 | €178,949 | +€73,858 | +70.3% |
| Other amounts receivable | 41 | €2,373 | €2,373 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,919 | €29,237 | +€20,319 | +228% |
| Deferred charges and accrued income | 490/1 | €1,244 | - | -€1,244 | |
| Total equity and liabilities | 10/49 | €418,140 | €286,885 | -€131,255 | -31.4% |
| Equity | 10/15 | €40 | €951 | +€911 | +2,269% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €65 | €65 | = | 0.0% |
| Non-distributable reserves | 130/1 | €65 | €65 | = | 0.0% |
| Legal reserve | 130 | €65 | €65 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,225 | -€5,314 | +€911 | +14.6% |
| Amounts payable | 17/49 | €418,100 | €285,934 | -€132,166 | -31.6% |
| Amounts payable within one year | 42/48 | €418,100 | €285,934 | -€132,166 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €7,021 | - | -€7,021 | |
| Trade debts | 44 | €92,317 | €116,587 | +€24,269 | +26.3% |
| Suppliers | 440/4 | €92,317 | €116,587 | +€24,269 | +26.3% |
| Advances received on contracts in progress | 46 | €48,000 | €55,904 | +€7,904 | +16.5% |
| Taxes, remuneration and social security | 45 | €12,426 | €9,320 | -€3,106 | -25.0% |
| Taxes | 450/3 | €12,426 | €9,320 | -€3,106 | -25.0% |
| Other amounts payable | 47/48 | €258,335 | €104,123 | -€154,212 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €543 | €273 | -€270 | -49.7% |
| Other operating charges | 640/8 | €2,127 | €3,823 | +€1,696 | +79.8% |
| Gross operating margin | 9900 | €47,497 | -€3,423 | -€50,920 | |
| Operating profit (loss) | 9901 | €44,828 | -€7,519 | -€52,347 | |
| Financial income | 75/76B | €0 | €30,559 | +€30,559 | +15,279,645% |
| Recurring financial income | 75 | €0 | €559 | +€559 | +279,645% |
| Non-recurring financial income | 76B | - | €30,000 | +€30,000 | |
| Financial charges | 65/66B | €660 | €467 | -€193 | -29.3% |
| Recurring financial charges | 65 | €660 | €467 | -€193 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €44,168 | €22,574 | -€21,594 | -48.9% |
| Income taxes | 67/77 | €867 | €21,663 | +€20,796 | +2,398% |
| Profit (loss) for the period | 9904 | €43,301 | €911 | -€42,390 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,301 | €911 | -€42,390 | -97.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.