ASTUCES PRO: 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.
ASTUCES PRO
Largest movements
- Cash +€80,420
up €80,420 (+119.6%), from €67,264 to €147,685
mainly Net result for the year (+€68,225) and Receivables within one year (+€7,343)
- Receivables within one year -€7,343
down €7,343 (-19.5%), from €37,569 to €30,226
of which Other amounts receivable: -€22,136
- Profit (loss) carried forward +€48,225
up €48,225 (+89.6%), from €53,838 to €102,064
- Reserves +€20,000
up €20,000 (+66.7%), from €30,000 to €50,000
- Other debts +€6,406
up €6,406 (+75.7%), from €8,458 to €14,864
- Trade debts -€3,386
down €3,386 (-37.1%), from €9,135 to €5,748
- Gross operating margin +€105,796
up €105,796 (+176.9%), from €59,814 to €165,610
- Staff costs +€36,976
up €36,976 (+108.8%), from €33,977 to €70,953
- Taxes +€15,854
up €15,854 (+375.3%), from €4,224 to €20,078
- Depreciation +€2,385
up €2,385 (+65.8%), from €3,623 to €6,008
- Other operating charges -€2,053
down €2,053 (-79.9%), from €2,570 to €516
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 | €124,437 | €196,192 | +€71,755 | +57.7% |
| Fixed assets | 21/28 | €13,536 | €13,403 | -€133 | -1.0% |
| Tangible fixed assets | 22/27 | €13,536 | €11,883 | -€1,653 | -12.2% |
| Plant, machinery and equipment | 23 | €5,931 | €5,828 | -€103 | -1.7% |
| Furniture and vehicles | 24 | €7,605 | €6,055 | -€1,550 | -20.4% |
| Financial fixed assets | 28 | - | €1,520 | +€1,520 | |
| Current assets | 29/58 | €110,901 | €182,789 | +€71,888 | +64.8% |
| Amounts receivable within one year | 40/41 | €37,569 | €30,226 | -€7,343 | -19.5% |
| Trade receivables | 40 | €10,512 | €25,304 | +€14,793 | +140.7% |
| Other amounts receivable | 41 | €27,057 | €4,922 | -€22,136 | -81.8% |
| Cash at bank and in hand | 54/58 | €67,264 | €147,685 | +€80,420 | +119.6% |
| Deferred charges and accrued income | 490/1 | €6,068 | €4,878 | -€1,190 | -19.6% |
| Total equity and liabilities | 10/49 | €124,437 | €196,192 | +€71,755 | +57.7% |
| Equity | 10/15 | €103,838 | €172,064 | +€68,225 | +65.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Distributable reserves | 133 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Profit (loss) carried forward | 14 | €53,838 | €102,064 | +€48,225 | +89.6% |
| Amounts payable | 17/49 | €20,599 | €24,128 | +€3,529 | +17.1% |
| Amounts payable within one year | 42/48 | €20,599 | €24,128 | +€3,529 | +17.1% |
| Trade debts | 44 | €9,135 | €5,748 | -€3,386 | -37.1% |
| Suppliers | 440/4 | €9,135 | €5,748 | -€3,386 | -37.1% |
| Taxes, remuneration and social security | 45 | €3,006 | €3,516 | +€510 | +17.0% |
| Taxes | 450/3 | €3,006 | €3,516 | +€510 | +17.0% |
| Other amounts payable | 47/48 | €8,458 | €14,864 | +€6,406 | +75.7% |
| Remuneration, social security and pensions | 62 | €33,977 | €70,953 | +€36,976 | +108.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,623 | €6,008 | +€2,385 | +65.8% |
| Other operating charges | 640/8 | €2,570 | €516 | -€2,053 | -79.9% |
| Gross operating margin | 9900 | €59,814 | €165,610 | +€105,796 | +176.9% |
| Operating profit (loss) | 9901 | €19,644 | €88,133 | +€68,489 | +348.7% |
| Financial income | 75/76B | €300 | €260 | -€41 | -13.5% |
| Recurring financial income | 75 | €300 | €260 | -€41 | -13.5% |
| Financial charges | 65/66B | €86 | €89 | +€3 | +3.6% |
| Recurring financial charges | 65 | €86 | €89 | +€3 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €19,858 | €88,304 | +€68,446 | +344.7% |
| Income taxes | 67/77 | €4,224 | €20,078 | +€15,854 | +375.3% |
| Profit (loss) for the period | 9904 | €15,634 | €68,225 | +€52,591 | +336.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,634 | €68,225 | +€52,591 | +336.4% |
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.