ASTUCE & CO: 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 & CO
Largest movements
- Receivables within one year +€9,235
up €9,235 (+32.5%), from €28,391 to €37,627
of which Trade receivables: +€10,009
- Tangible fixed assets -€2,635
down €2,635 (-2.6%), from €101,142 to €98,507
of which Land and buildings: -€3,399
- Profit (loss) carried forward +€13,709
up €13,709 (+92.5%), from €14,828 to €28,536
- Trade debts -€10,287
down €10,287 (-43.0%), from €23,950 to €13,663
- Other debts +€7,721
up €7,721 (+378%), from €2,044 to €9,766
- Debts after one year -€5,000
down €5,000 (-7.1%), from €70,728 to €65,728
- Gross operating margin +€12,061
up €12,061 (+76.2%), from €15,827 to €27,887
- Depreciation +€1,116
up €1,116 (+18.3%), from €6,085 to €7,202
- Taxes +€495
up €495 (+17.3%), from €2,859 to €3,354
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.
Derived cash bridge
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 | €144,760 | €151,801 | +€7,041 | +4.9% |
| Fixed assets | 21/28 | €101,142 | €98,507 | -€2,635 | -2.6% |
| Tangible fixed assets | 22/27 | €101,142 | €98,507 | -€2,635 | -2.6% |
| Land and buildings | 22 | €93,209 | €89,810 | -€3,399 | -3.6% |
| Plant, machinery and equipment | 23 | €1,076 | €441 | -€635 | -59.0% |
| Furniture and vehicles | 24 | €6,857 | €8,256 | +€1,400 | +20.4% |
| Current assets | 29/58 | €43,618 | €53,294 | +€9,676 | +22.2% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,391 | €37,627 | +€9,235 | +32.5% |
| Trade receivables | 40 | €27,528 | €37,536 | +€10,009 | +36.4% |
| Other amounts receivable | 41 | €864 | €90 | -€773 | -89.5% |
| Cash at bank and in hand | 54/58 | €5,165 | €5,667 | +€502 | +9.7% |
| Deferred charges and accrued income | 490/1 | €62 | €0 | -€62 | -100% |
| Total equity and liabilities | 10/49 | €144,760 | €151,801 | +€7,041 | +4.9% |
| Equity | 10/15 | €35,288 | €48,996 | +€13,709 | +38.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,828 | €28,536 | +€13,709 | +92.5% |
| Amounts payable | 17/49 | €109,472 | €102,805 | -€6,668 | -6.1% |
| Amounts payable after more than one year | 17 | €70,728 | €65,728 | -€5,000 | -7.1% |
| Financial debts | 170/4 | €70,728 | €65,728 | -€5,000 | -7.1% |
| Amounts payable within one year | 42/48 | €38,744 | €37,077 | -€1,667 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €4,890 | €4,956 | +€66 | +1.4% |
| Trade debts | 44 | €23,950 | €13,663 | -€10,287 | -43.0% |
| Suppliers | 440/4 | €23,950 | €13,663 | -€10,287 | -43.0% |
| Taxes, remuneration and social security | 45 | €7,860 | €8,692 | +€833 | +10.6% |
| Taxes | 450/3 | €6,080 | €6,812 | +€733 | +12.0% |
| Remuneration and social security | 454/9 | €1,780 | €1,880 | +€100 | +5.6% |
| Other amounts payable | 47/48 | €2,044 | €9,766 | +€7,721 | +378% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,085 | €7,202 | +€1,116 | +18.3% |
| Other operating charges | 640/8 | €996 | €1,254 | +€257 | +25.8% |
| Gross operating margin | 9900 | €15,827 | €27,887 | +€12,061 | +76.2% |
| Operating profit (loss) | 9901 | €8,745 | €19,432 | +€10,687 | +122% |
| Financial income | 75/76B | €41 | €3 | -€39 | -92.9% |
| Recurring financial income | 75 | €41 | €3 | -€39 | -92.9% |
| Financial charges | 65/66B | €2,618 | €2,372 | -€246 | -9.4% |
| Recurring financial charges | 65 | €2,618 | €2,372 | -€246 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €6,168 | €17,063 | +€10,895 | +177% |
| Income taxes | 67/77 | €2,859 | €3,354 | +€495 | +17.3% |
| Profit (loss) for the period | 9904 | €3,309 | €13,709 | +€10,400 | +314% |
| Profit (loss) for the period to be appropriated | 9905 | €3,309 | €13,709 | +€10,400 | +314% |
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 14 October 2026 via checked.be.