ASTUTIA CONSULTANCY: 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.
ASTUTIA CONSULTANCY
Largest movements
- Cash -€1,834
no longer reported in 2025 (was €1,834)
mainly Net result for the year (-€3,791) and Tax, wage and social debts (-€1,147)
- Profit (loss) carried forward -€3,791
down €3,791 (-249%), from -€1,521 to -€5,312
- Other debts +€3,103
up €3,103 (+257%), from €1,209 to €4,312
- Tax, wage and social debts -€1,147
no longer reported in 2025 (was €1,147)
- Gross operating margin -€4,364
down €4,364, from €607 to -€3,757
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 | €1,834 | - | -€1,834 | |
| Current assets | 29/58 | €1,834 | - | -€1,834 | |
| Cash at bank and in hand | 54/58 | €1,834 | - | -€1,834 | |
| Total equity and liabilities | 10/49 | €1,834 | €0 | -€1,834 | -100% |
| Equity | 10/15 | -€521 | -€4,312 | -€3,791 | -727% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,521 | -€5,312 | -€3,791 | -249% |
| Amounts payable | 17/49 | €2,356 | €4,312 | +€1,957 | +83.1% |
| Amounts payable within one year | 42/48 | €2,356 | €4,312 | +€1,957 | +83.1% |
| Taxes, remuneration and social security | 45 | €1,147 | - | -€1,147 | |
| Taxes | 450/3 | €1,147 | - | -€1,147 | |
| Other amounts payable | 47/48 | €1,209 | €4,312 | +€3,103 | +257% |
| Gross operating margin | 9900 | €607 | -€3,757 | -€4,364 | |
| Operating profit (loss) | 9901 | €607 | -€3,757 | -€4,364 | |
| Financial charges | 65/66B | €47 | €34 | -€13 | -27.8% |
| Recurring financial charges | 65 | €47 | €34 | -€13 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €561 | -€3,791 | -€4,351 | |
| Profit (loss) for the period | 9904 | €561 | -€3,791 | -€4,351 | |
| Profit (loss) for the period to be appropriated | 9905 | €561 | -€3,791 | -€4,351 |
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 21 October 2026 via checked.be.