ProtoAstra: 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.
ProtoAstra
Largest movements
- Receivables within one year -€5,902
down €5,902 (-39.9%), from €14,804 to €8,902
of which Trade receivables: -€5,927
- Intangible fixed assets -€4,500
down €4,500 (-31.0%), from €14,499 to €9,999
- Cash +€3,527
up €3,527 (+120%), from €2,942 to €6,469
mainly Other debts (+€23,733) and Depreciation (+€6,000)
- Tangible fixed assets -€1,500
down €1,500 (-71.1%), from €2,111 to €611
- Other debts +€23,733
up €23,733 (+10,809%), from €220 to €23,953
- Debts after one year -€22,500
down €22,500 (-100%), from €22,500 to €0
- Profit (loss) carried forward -€10,409
down €10,409 (-106%), from -€9,846 to -€20,256
- Accrued charges and deferred income +€434
new in 2025: €434
- Gross operating margin -€19,659
down €19,659, from €16,566 to -€3,093
- Depreciation +€611
up €611 (+11.3%), from €5,389 to €6,000
- Other operating charges -€316
down €316 (-38.5%), from €822 to €505
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 | €34,355 | €25,980 | -€8,375 | -24.4% |
| Fixed assets | 21/28 | €16,609 | €10,609 | -€6,000 | -36.1% |
| Intangible fixed assets | 21 | €14,499 | €9,999 | -€4,500 | -31.0% |
| Tangible fixed assets | 22/27 | €2,111 | €611 | -€1,500 | -71.1% |
| Furniture and vehicles | 24 | €2,111 | €611 | -€1,500 | -71.1% |
| Current assets | 29/58 | €17,746 | €15,371 | -€2,375 | -13.4% |
| Amounts receivable within one year | 40/41 | €14,804 | €8,902 | -€5,902 | -39.9% |
| Trade receivables | 40 | €11,877 | €5,950 | -€5,927 | -49.9% |
| Other amounts receivable | 41 | €2,927 | €2,952 | +€25 | +0.8% |
| Cash at bank and in hand | 54/58 | €2,942 | €6,469 | +€3,527 | +120% |
| Total equity and liabilities | 10/49 | €34,355 | €25,980 | -€8,375 | -24.4% |
| Equity | 10/15 | €10,614 | €204 | -€10,409 | -98.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,846 | -€20,256 | -€10,409 | -106% |
| Amounts payable | 17/49 | €23,741 | €25,776 | +€2,035 | +8.6% |
| Amounts payable after more than one year | 17 | €22,500 | €0 | -€22,500 | -100% |
| Financial debts | 170/4 | €22,500 | €0 | -€22,500 | -100% |
| Amounts payable within one year | 42/48 | €1,241 | €25,342 | +€24,101 | +1,941% |
| Trade debts | 44 | €898 | €1,172 | +€273 | +30.4% |
| Suppliers | 440/4 | €898 | €1,172 | +€273 | +30.4% |
| Taxes, remuneration and social security | 45 | €124 | €218 | +€94 | +75.9% |
| Taxes | 450/3 | €124 | €218 | +€94 | +75.9% |
| Other amounts payable | 47/48 | €220 | €23,953 | +€23,733 | +10,809% |
| Accrued charges and deferred income | 492/3 | - | €434 | +€434 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,389 | €6,000 | +€611 | +11.3% |
| Other operating charges | 640/8 | €822 | €505 | -€316 | -38.5% |
| Gross operating margin | 9900 | €16,566 | -€3,093 | -€19,659 | |
| Operating profit (loss) | 9901 | €10,355 | -€9,598 | -€19,953 | |
| Financial charges | 65/66B | €587 | €593 | +€6 | +1.1% |
| Recurring financial charges | 65 | €587 | €593 | +€6 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €9,768 | -€10,192 | -€19,959 | |
| Income taxes | 67/77 | €124 | €218 | +€94 | +75.9% |
| Profit (loss) for the period | 9904 | €9,644 | -€10,409 | -€20,053 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,644 | -€10,409 | -€20,053 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.