astrum benelux: what changed
What changed
astrum benelux
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€5,168
2024 · €42,219-€47,387
Equity
€1.4m
2024 · €1.4m-€5,168
Cash
€4,994
2024 · €8,903-€3,909
Balance sheet total
€3.1m
2024 · €3.3m-€243,043
Largest movements
Assets
- Tangible fixed assets -€234,818
down €234,818 (-8.5%), from €2.8m to €2.5m
of which Land and buildings: -€272,405
Equity and liabilities
- Debts after one year -€216,802
down €216,802 (-26.9%), from €806,529 to €589,726
- Current portion of long-term debt -€105,359
down €105,359 (-29.0%), from €363,885 to €258,525
- Other debts +€69,809
up €69,809 (+10.4%), from €673,023 to €742,832
- Accrued charges and deferred income +€49,960
up €49,960 (+11,337%), from €441 to €50,401
Income statement
- Gross operating margin -€54,691
down €54,691 (-11.4%), from €481,341 to €426,650
- Financial charges -€9,835
down €9,835 (-9.6%), from €102,128 to €92,293
- Other operating charges -€5,930
down €5,930 (-17.9%), from €33,063 to €27,133
- Taxes +€4,975
up €4,975 (+25.9%), from €19,176 to €24,151
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€42,219
Gross operating margin
-€54,691
Depreciation
-€3,262
Other operating charges
+€5,930
Financial income
-€225
Financial charges
+€9,835
Taxes
-€4,975
Result 2025
-€5,168
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€371,703
Investment
-€53,450
Financing
-€322,162
Cash 2024
€8,903
From operations (derived)
+€371,703
Net result for the year
-€5,168
Depreciation
+€288,268
Receivables within one year
+€1,062
Deferred charges and accrued income
+€3,254
Trade debts
-€14,916
Tax, wage and social debts
-€20,566
Other debts
+€69,809
Accrued charges and deferred income
+€49,960
Investment (derived)
-€53,450
Investment in fixed assets (net)
-€53,450
Financing
-€322,162
Debts after one year
-€216,802
Current portion of long-term debt
-€105,359
Cash 2025
€4,994
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,320,590 | €3,077,547 | -€243,043 | -7.3% |
| Fixed assets | 21/28 | €3,257,311 | €3,022,493 | -€234,818 | -7.2% |
| Tangible fixed assets | 22/27 | €2,757,311 | €2,522,493 | -€234,818 | -8.5% |
| Land and buildings | 22 | €2,746,842 | €2,474,438 | -€272,405 | -9.9% |
| Plant, machinery and equipment | 23 | €2,096 | €6,471 | +€4,375 | +209% |
| Furniture and vehicles | 24 | €8,372 | €41,585 | +€33,212 | +397% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €63,279 | €55,054 | -€8,225 | -13.0% |
| Amounts receivable within one year | 40/41 | €40,817 | €39,755 | -€1,062 | -2.6% |
| Trade receivables | 40 | €32,546 | €39,755 | +€7,210 | +22.2% |
| Other amounts receivable | 41 | €8,272 | - | -€8,272 | |
| Cash at bank and in hand | 54/58 | €8,903 | €4,994 | -€3,909 | -43.9% |
| Deferred charges and accrued income | 490/1 | €13,559 | €10,305 | -€3,254 | -24.0% |
| Total equity and liabilities | 10/49 | €3,320,590 | €3,077,547 | -€243,043 | -7.3% |
| Equity | 10/15 | €1,410,597 | €1,405,429 | -€5,168 | -0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €261,330 | €261,330 | = | 0.0% |
| Distributable reserves | 133 | €261,330 | €261,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,143,067 | €1,137,899 | -€5,168 | -0.5% |
| Amounts payable | 17/49 | €1,909,992 | €1,672,118 | -€237,874 | -12.5% |
| Amounts payable after more than one year | 17 | €806,529 | €589,726 | -€216,802 | -26.9% |
| Financial debts | 170/4 | €806,529 | €589,726 | -€216,802 | -26.9% |
| Amounts payable within one year | 42/48 | €1,103,023 | €1,031,991 | -€71,032 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €363,885 | €258,525 | -€105,359 | -29.0% |
| Trade debts | 44 | €20,123 | €5,207 | -€14,916 | -74.1% |
| Suppliers | 440/4 | €20,123 | €5,207 | -€14,916 | -74.1% |
| Taxes, remuneration and social security | 45 | €45,992 | €25,426 | -€20,566 | -44.7% |
| Taxes | 450/3 | €45,992 | €25,426 | -€20,566 | -44.7% |
| Other amounts payable | 47/48 | €673,023 | €742,832 | +€69,809 | +10.4% |
| Accrued charges and deferred income | 492/3 | €441 | €50,401 | +€49,960 | +11,337% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285,006 | €288,268 | +€3,262 | +1.1% |
| Other operating charges | 640/8 | €33,063 | €27,133 | -€5,930 | -17.9% |
| Gross operating margin | 9900 | €481,341 | €426,650 | -€54,691 | -11.4% |
| Operating profit (loss) | 9901 | €163,272 | €111,250 | -€52,022 | -31.9% |
| Financial income | 75/76B | €251 | €25 | -€225 | -89.8% |
| Recurring financial income | 75 | €251 | €25 | -€225 | -89.8% |
| Financial charges | 65/66B | €102,128 | €92,293 | -€9,835 | -9.6% |
| Recurring financial charges | 65 | €102,128 | €92,293 | -€9,835 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €61,395 | €18,983 | -€42,412 | -69.1% |
| Income taxes | 67/77 | €19,176 | €24,151 | +€4,975 | +25.9% |
| Profit (loss) for the period | 9904 | €42,219 | -€5,168 | -€47,387 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,219 | -€5,168 | -€47,387 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.