Asteria-Orecah: 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.
Asteria-Orecah
Largest movements
- Deferred charges and accrued income +€58,500
new in 2025: €58,500
- Cash +€17,999
up €17,999 (+313%), from €5,746 to €23,745
mainly Other debts (+€35,226) and Trade debts (+€23,934)
- Receivables within one year +€4,457
up €4,457 (+3.1%), from €142,900 to €147,357
- Tangible fixed assets -€4,429
down €4,429 (-23.1%), from €19,167 to €14,738
of which Plant, machinery and equipment: -€3,555
- Other debts +€35,226
up €35,226 (+109%), from €32,195 to €67,421
- Trade debts +€23,934
up €23,934 (+60.9%), from €39,291 to €63,225
- Profit (loss) carried forward +€15,054
up €15,054 (+47.6%), from €31,625 to €46,679
- Gross operating margin -€119,090
down €119,090 (-81.7%), from €145,756 to €26,666
- Staff costs -€65,818
no longer reported in 2025 (was €65,818)
- Write-downs -€32,130
no longer reported in 2025 (was €32,130)
- Depreciation -€2,863
down €2,863 (-39.3%), from €7,292 to €4,429
- Taxes +€2,771
up €2,771 (+190%), from €1,461 to €4,232
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 | €172,313 | €248,940 | +€76,627 | +44.5% |
| Fixed assets | 21/28 | €23,667 | €19,238 | -€4,429 | -18.7% |
| Tangible fixed assets | 22/27 | €19,167 | €14,738 | -€4,429 | -23.1% |
| Plant, machinery and equipment | 23 | €11,426 | €7,871 | -€3,555 | -31.1% |
| Furniture and vehicles | 24 | €7,741 | €6,867 | -€874 | -11.3% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €148,646 | €229,702 | +€81,056 | +54.5% |
| Amounts receivable within one year | 40/41 | €142,900 | €147,357 | +€4,457 | +3.1% |
| Trade receivables | 40 | €142,900 | €147,357 | +€4,457 | +3.1% |
| Current investments | 50/53 | - | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €5,746 | €23,745 | +€17,999 | +313% |
| Deferred charges and accrued income | 490/1 | - | €58,500 | +€58,500 | |
| Total equity and liabilities | 10/49 | €172,313 | €248,940 | +€76,627 | +44.5% |
| Equity | 10/15 | €36,625 | €51,679 | +€15,054 | +41.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,625 | €46,679 | +€15,054 | +47.6% |
| Amounts payable | 17/49 | €135,688 | €197,261 | +€61,573 | +45.4% |
| Amounts payable within one year | 42/48 | €135,688 | €197,108 | +€61,420 | +45.3% |
| Trade debts | 44 | €39,291 | €63,225 | +€23,934 | +60.9% |
| Suppliers | 440/4 | €39,291 | €63,225 | +€23,934 | +60.9% |
| Taxes, remuneration and social security | 45 | €64,202 | €66,462 | +€2,260 | +3.5% |
| Taxes | 450/3 | €25,331 | €32,097 | +€6,766 | +26.7% |
| Remuneration and social security | 454/9 | €38,871 | €34,365 | -€4,506 | -11.6% |
| Other amounts payable | 47/48 | €32,195 | €67,421 | +€35,226 | +109% |
| Accrued charges and deferred income | 492/3 | - | €153 | +€153 | |
| Remuneration, social security and pensions | 62 | €65,818 | - | -€65,818 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,292 | €4,429 | -€2,863 | -39.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,130 | - | -€32,130 | |
| Other operating charges | 640/8 | - | €2,496 | +€2,496 | |
| Gross operating margin | 9900 | €145,756 | €26,666 | -€119,090 | -81.7% |
| Operating profit (loss) | 9901 | €40,516 | €19,741 | -€20,775 | -51.3% |
| Financial charges | 65/66B | €281 | €455 | +€174 | +61.9% |
| Recurring financial charges | 65 | €281 | €455 | +€174 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | €40,235 | €19,286 | -€20,949 | -52.1% |
| Income taxes | 67/77 | €1,461 | €4,232 | +€2,771 | +190% |
| Profit (loss) for the period | 9904 | €38,774 | €15,054 | -€23,720 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,774 | €15,054 | -€23,720 | -61.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.