ASTUCES: what changed
Two fiscal 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.
ASTUCES
Largest movements
- Receivables within one year +€3,971
up €3,971 (+104.8%), from €3,791 to €7,761
of which Other amounts receivable: +€4,407
- Tangible fixed assets +€603
up €603 (+46.4%), from €1,298 to €1,901
- Cash +€395
up €395 (+1.7%), from €22,887 to €23,282
mainly Net result for the year (+€10,123) and Depreciation (+€1,193)
- Profit (loss) carried forward +€10,123
up €10,123 (+10326.9%), from €98 to €10,221
- Other debts -€3,027
down €3,027 (-55.9%), from €5,415 to €2,387
- Tax, wage and social debts -€1,387
down €1,387 (-26.6%), from €5,222 to €3,835
- Trade debts -€664
down €664 (-57.0%), from €1,165 to €501
- Gross operating margin +€9,688
up €9,688 (+274.4%), from €3,530 to €13,218
- Taxes +€873
up €873 (+103.4%), from €844 to €1,717
- Depreciation -€805
down €805 (-40.3%), from €1,998 to €1,193
- Other operating charges -€140
no longer reported in 2025 (was €140)
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 | €28,679 | €33,724 | +€5,045 | +17.6% |
| Fixed assets | 21/28 | €1,298 | €1,901 | +€603 | +46.4% |
| Tangible fixed assets | 22/27 | €1,298 | €1,901 | +€603 | +46.4% |
| Furniture and vehicles | 24 | €1,298 | €1,901 | +€603 | +46.4% |
| Current assets | 29/58 | €27,381 | €31,823 | +€4,442 | +16.2% |
| Amounts receivable within one year | 40/41 | €3,791 | €7,761 | +€3,971 | +104.8% |
| Trade receivables | 40 | €894 | €458 | -€436 | -48.8% |
| Other amounts receivable | 41 | €2,897 | €7,304 | +€4,407 | +152.2% |
| Cash at bank and in hand | 54/58 | €22,887 | €23,282 | +€395 | +1.7% |
| Deferred charges and accrued income | 490/1 | €704 | €780 | +€76 | +10.8% |
| Total equity and liabilities | 10/49 | €28,679 | €33,724 | +€5,045 | +17.6% |
| Equity | 10/15 | €16,877 | €27,001 | +€10,123 | +60.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,579 | €10,579 | = | 0.0% |
| Distributable reserves | 133 | €10,579 | €10,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98 | €10,221 | +€10,123 | +10326.9% |
| Amounts payable | 17/49 | €11,802 | €6,723 | -€5,078 | -43.0% |
| Amounts payable within one year | 42/48 | €11,802 | €6,723 | -€5,078 | -43.0% |
| Trade debts | 44 | €1,165 | €501 | -€664 | -57.0% |
| Suppliers | 440/4 | €1,165 | €501 | -€664 | -57.0% |
| Taxes, remuneration and social security | 45 | €5,222 | €3,835 | -€1,387 | -26.6% |
| Taxes | 450/3 | €5,222 | €3,835 | -€1,387 | -26.6% |
| Other amounts payable | 47/48 | €5,415 | €2,387 | -€3,027 | -55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,998 | €1,193 | -€805 | -40.3% |
| Other operating charges | 640/8 | €140 | - | -€140 | |
| Gross operating margin | 9900 | €3,530 | €13,218 | +€9,688 | +274.4% |
| Operating profit (loss) | 9901 | €1,392 | €12,025 | +€10,633 | +764.0% |
| Financial income | 75/76B | €39 | €0 | -€39 | -99.3% |
| Recurring financial income | 75 | €39 | €0 | -€39 | -99.3% |
| Financial charges | 65/66B | €122 | €184 | +€62 | +51.2% |
| Recurring financial charges | 65 | €122 | €184 | +€62 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €1,309 | €11,841 | +€10,532 | +804.5% |
| Income taxes | 67/77 | €844 | €1,717 | +€873 | +103.4% |
| Profit (loss) for the period | 9904 | €465 | €10,123 | +€9,659 | +2079.1% |
| Profit (loss) for the period to be appropriated | 9905 | €465 | €10,123 | +€9,659 | +2079.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.