ASTUCE +: 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.
ASTUCE +
Largest movements
- Tangible fixed assets -€6,168
down €6,168 (-4.3%), from €144,137 to €137,970
- Cash -€4,257
down €4,257 (-74.9%), from €5,686 to €1,429
mainly Debts after one year (-€12,261) and Trade debts (-€679)
- Debts after one year -€12,261
down €12,261 (-12.6%), from €97,472 to €85,211
- Profit (loss) carried forward +€1,832
up €1,832 (+13.6%), from -€13,515 to -€11,684
- Gross operating margin -€17,174
down €17,174 (-59.8%), from €28,737 to €11,564
- Financial charges -€4,359
down €4,359 (-63.7%), from €6,840 to €2,481
- Depreciation -€3,084
down €3,084 (-33.3%), from €9,252 to €6,168
- Other operating charges -€1,248
down €1,248 (-53.5%), from €2,331 to €1,083
- Taxes -€699
no longer reported in 2025 (was €699)
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.
Cash bridge derived
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 | €150,265 | €139,840 | -€10,425 | -6.9% |
| Fixed assets | 21/28 | €144,137 | €137,970 | -€6,168 | -4.3% |
| Tangible fixed assets | 22/27 | €144,137 | €137,970 | -€6,168 | -4.3% |
| Land and buildings | 22 | €144,137 | €137,970 | -€6,168 | -4.3% |
| Current assets | 29/58 | €6,128 | €1,871 | -€4,257 | -69.5% |
| Amounts receivable within one year | 40/41 | €442 | €442 | = | 0.0% |
| Other amounts receivable | 41 | €442 | €442 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,686 | €1,429 | -€4,257 | -74.9% |
| Total equity and liabilities | 10/49 | €150,265 | €139,840 | -€10,425 | -6.9% |
| Equity | 10/15 | €5,201 | €7,032 | +€1,832 | +35.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116 | €116 | = | 0.0% |
| Non-distributable reserves | 130/1 | €116 | €116 | = | 0.0% |
| Reserves not available under the articles | 1311 | €116 | €116 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,515 | -€11,684 | +€1,832 | +13.6% |
| Amounts payable | 17/49 | €145,065 | €132,808 | -€12,257 | -8.4% |
| Amounts payable after more than one year | 17 | €97,472 | €85,211 | -€12,261 | -12.6% |
| Financial debts | 170/4 | €97,472 | €85,211 | -€12,261 | -12.6% |
| Amounts payable within one year | 42/48 | €47,592 | €47,596 | +€4 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €11,577 | €12,261 | +€683 | +5.9% |
| Trade debts | 44 | €1,144 | €464 | -€679 | -59.4% |
| Suppliers | 440/4 | €1,144 | €464 | -€679 | -59.4% |
| Other amounts payable | 47/48 | €34,871 | €34,871 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,252 | €6,168 | -€3,084 | -33.3% |
| Other operating charges | 640/8 | €2,331 | €1,083 | -€1,248 | -53.5% |
| Gross operating margin | 9900 | €28,737 | €11,564 | -€17,174 | -59.8% |
| Operating profit (loss) | 9901 | €17,155 | €4,313 | -€12,842 | -74.9% |
| Financial charges | 65/66B | €6,840 | €2,481 | -€4,359 | -63.7% |
| Recurring financial charges | 65 | €6,840 | €2,481 | -€4,359 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | €10,315 | €1,832 | -€8,484 | -82.2% |
| Income taxes | 67/77 | €699 | - | -€699 | |
| Profit (loss) for the period | 9904 | €9,616 | €1,832 | -€7,784 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,616 | €1,832 | -€7,784 | -81.0% |
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 11 October 2026 via checked.be.