ASTERIAN: what changed
ASTERIAN
Largest movements
- Cash +€16,619
up €16,619 (+189%), from €8,787 to €25,406
mainly Trade debts (+€14,775) and Investment in fixed assets (net) (+€9,442)
- Receivables within one year +€15,660
up €15,660 (+368%), from €4,253 to €19,913
of which Trade receivables: +€17,317
- Financial fixed assets -€9,442
down €9,442 (-59.7%), from €15,809 to €6,367
- Deferred charges and accrued income -€1,510
no longer reported in 2025 (was €1,510)
- Trade debts +€14,775
up €14,775 (+1,159%), from €1,275 to €16,050
- Tax, wage and social debts +€6,737
new in 2025: €6,737
- Other debts +€1,524
up €1,524 (+190%), from €801 to €2,325
- Profit (loss) carried forward -€1,063
down €1,063 (-2.5%), from -€42,035 to -€43,098
- Accrued charges and deferred income -€645
down €645 (-30.4%), from €2,117 to €1,472
- Financial charges -€42,073
down €42,073 (-81.4%), from €51,677 to €9,605
of which Non-recurring financial charges: -€41,816
- Gross operating margin +€8,972
up €8,972 (+254%), from €3,533 to €12,505
- Taxes +€2,550
up €2,550 (+291%), from €876 to €3,426
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,358 | €51,686 | +€21,328 | +70.3% |
| Fixed assets | 21/28 | €15,809 | €6,367 | -€9,442 | -59.7% |
| Financial fixed assets | 28 | €15,809 | €6,367 | -€9,442 | -59.7% |
| Current assets | 29/58 | €14,550 | €45,319 | +€30,770 | +211% |
| Amounts receivable within one year | 40/41 | €4,253 | €19,913 | +€15,660 | +368% |
| Trade receivables | 40 | €1,441 | €18,759 | +€17,317 | +1,201% |
| Other amounts receivable | 41 | €2,812 | €1,155 | -€1,657 | -58.9% |
| Cash at bank and in hand | 54/58 | €8,787 | €25,406 | +€16,619 | +189% |
| Deferred charges and accrued income | 490/1 | €1,510 | - | -€1,510 | |
| Total equity and liabilities | 10/49 | €30,358 | €51,686 | +€21,328 | +70.3% |
| Equity | 10/15 | €26,165 | €25,102 | -€1,063 | -4.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,035 | -€43,098 | -€1,063 | -2.5% |
| Amounts payable | 17/49 | €4,193 | €26,584 | +€22,391 | +534% |
| Amounts payable within one year | 42/48 | €2,076 | €25,112 | +€23,036 | +1,110% |
| Trade debts | 44 | €1,275 | €16,050 | +€14,775 | +1,159% |
| Suppliers | 440/4 | €1,275 | €16,050 | +€14,775 | +1,159% |
| Taxes, remuneration and social security | 45 | - | €6,737 | +€6,737 | |
| Taxes | 450/3 | - | €6,737 | +€6,737 | |
| Other amounts payable | 47/48 | €801 | €2,325 | +€1,524 | +190% |
| Accrued charges and deferred income | 492/3 | €2,117 | €1,472 | -€645 | -30.4% |
| Other operating charges | 640/8 | €785 | €681 | -€103 | -13.2% |
| Gross operating margin | 9900 | €3,533 | €12,505 | +€8,972 | +254% |
| Operating profit (loss) | 9901 | €2,749 | €11,824 | +€9,075 | +330% |
| Financial income | 75/76B | €53 | €143 | +€90 | +168% |
| Recurring financial income | 75 | €53 | €143 | +€90 | +168% |
| Financial charges | 65/66B | €51,677 | €9,605 | -€42,073 | -81.4% |
| Recurring financial charges | 65 | €419 | €163 | -€256 | -61.2% |
| Non-recurring financial charges | 66B | €51,258 | €9,442 | -€41,816 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | -€48,875 | €2,362 | +€51,237 | |
| Income taxes | 67/77 | €876 | €3,426 | +€2,550 | +291% |
| Profit (loss) for the period | 9904 | -€49,751 | -€1,063 | +€48,687 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,751 | -€1,063 | +€48,687 | +97.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.