CAP Aster: 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.
CAP Aster
Largest movements
- Current assets +€19,063
up €19,063 (+115.8%), from €16,467 to €35,530
of which Receivables within one year: +€18,675
- Equity +€15,693
up €15,693 (+24.0%), from -€65,430 to -€49,738
of which Profit (loss) carried forward: +€15,693
- Debts after one year +€3,047
up €3,047 (+3.8%), from €79,885 to €82,933
- Gross operating margin +€29,758
up €29,758, from -€5,536 to €24,222
- Financial charges +€7,596
new in 2021: €7,596
- Other operating charges +€648
new in 2021: €648
- Taxes +€338
up €338, from -€53 to €285
- Depreciation -€294
no longer reported in 2021 (was €294)
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,267 | €37,330 | +€19,063 | +104.4% |
| Fixed assets | 21/28 | €1,800 | €1,800 | = | 0.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €16,467 | €35,530 | +€19,063 | +115.8% |
| Amounts receivable within one year | 40/41 | €15,879 | €34,554 | +€18,675 | +117.6% |
| Trade receivables | 40 | - | €18,642 | +€18,642 | |
| Other amounts receivable | 41 | - | €15,912 | +€15,912 | |
| Cash at bank and in hand | 54/58 | €4 | €1 | -€3 | -85.1% |
| Deferred charges and accrued income | 490/1 | - | €976 | +€976 | |
| Total equity and liabilities | 10/49 | €18,267 | €37,330 | +€19,063 | +104.4% |
| Equity | 10/15 | -€65,430 | -€49,738 | +€15,693 | +24.0% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€71,630 | -€55,938 | +€15,693 | +21.9% |
| Amounts payable | 17/49 | €83,697 | €87,068 | +€3,370 | +4.0% |
| Amounts payable after more than one year | 17 | €79,885 | €82,933 | +€3,047 | +3.8% |
| Other amounts payable | 178/9 | - | €82,933 | +€82,933 | |
| Amounts payable within one year | 42/48 | €3,812 | €4,135 | +€323 | +8.5% |
| Trade debts | 44 | €3,812 | €4,135 | +€323 | +8.5% |
| Suppliers | 440/4 | - | €1,652 | +€1,652 | |
| Bills of exchange payable | 441 | - | €2,483 | +€2,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294 | - | -€294 | |
| Other operating charges | 640/8 | - | €648 | +€648 | |
| Gross operating margin | 9900 | -€5,536 | €24,222 | +€29,758 | |
| Operating profit (loss) | 9901 | -€6,469 | €23,574 | +€30,043 | |
| Financial charges | 65/66B | - | €7,596 | +€7,596 | |
| Recurring financial charges | 65 | €2,055 | €7,596 | +€5,540 | +269.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,524 | €15,978 | +€24,502 | |
| Income taxes | 67/77 | -€53 | €285 | +€338 | |
| Profit (loss) for the period | 9904 | -€8,471 | €15,693 | +€24,164 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,471 | €15,693 | +€24,164 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.