ASTORIA 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.
ASTORIA CONSULTANCY
Largest movements
- Cash +€113,170
up €113,170 (+715%), from €15,834 to €129,004
mainly Trade debts (+€114,818) and Depreciation (+€18,015)
- Tangible fixed assets -€13,787
down €13,787 (-3.3%), from €422,709 to €408,922
of which Land and buildings: -€16,180
- Trade debts +€114,818
up €114,818 (+105%), from €109,687 to €224,505
- Debts after one year -€14,810
down €14,810 (-8.4%), from €175,887 to €161,078
- Other operating charges +€3,112
up €3,112 (+68.0%), from €4,577 to €7,690
- Gross operating margin -€2,733
down €2,733 (-7.6%), from €36,133 to €33,399
- Taxes -€1,963
down €1,963 (-56.5%), from €3,476 to €1,513
- Depreciation +€448
up €448 (+2.5%), from €17,567 to €18,015
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 | €645,742 | €750,452 | +€104,709 | +16.2% |
| Fixed assets | 21/28 | €422,709 | €408,922 | -€13,787 | -3.3% |
| Tangible fixed assets | 22/27 | €422,709 | €408,922 | -€13,787 | -3.3% |
| Land and buildings | 22 | €418,388 | €402,208 | -€16,180 | -3.9% |
| Plant, machinery and equipment | 23 | €503 | €341 | -€162 | -32.2% |
| Furniture and vehicles | 24 | €3,818 | €6,373 | +€2,555 | +66.9% |
| Current assets | 29/58 | €223,033 | €341,530 | +€118,497 | +53.1% |
| Amounts receivable within one year | 40/41 | €110,863 | €116,190 | +€5,327 | +4.8% |
| Trade receivables | 40 | €105,620 | €108,570 | +€2,950 | +2.8% |
| Other amounts receivable | 41 | €5,243 | €7,620 | +€2,377 | +45.3% |
| Current investments | 50/53 | €96,337 | €96,337 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,834 | €129,004 | +€113,170 | +715% |
| Total equity and liabilities | 10/49 | €645,742 | €750,452 | +€104,709 | +16.2% |
| Equity | 10/15 | €342,110 | €345,173 | +€3,062 | +0.9% |
| Contributions | 10/11 | €137,325 | €137,325 | = | 0.0% |
| Reserves | 13 | €204,785 | €207,847 | +€3,062 | +1.5% |
| Distributable reserves | 133 | €204,785 | €207,847 | +€3,062 | +1.5% |
| Amounts payable | 17/49 | €303,632 | €405,279 | +€101,647 | +33.5% |
| Amounts payable after more than one year | 17 | €175,887 | €161,078 | -€14,810 | -8.4% |
| Financial debts | 170/4 | €175,887 | €161,078 | -€14,810 | -8.4% |
| Amounts payable within one year | 42/48 | €127,745 | €244,201 | +€116,456 | +91.2% |
| Current portion of amounts payable after more than one year | 42 | €14,611 | €14,810 | +€199 | +1.4% |
| Trade debts | 44 | €109,687 | €224,505 | +€114,818 | +105% |
| Suppliers | 440/4 | €109,687 | €224,505 | +€114,818 | +105% |
| Taxes, remuneration and social security | 45 | €32 | €1,472 | +€1,440 | +4,502% |
| Taxes | 450/3 | €32 | €1,472 | +€1,440 | +4,502% |
| Other amounts payable | 47/48 | €3,416 | €3,416 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,567 | €18,015 | +€448 | +2.5% |
| Other operating charges | 640/8 | €4,577 | €7,690 | +€3,112 | +68.0% |
| Gross operating margin | 9900 | €36,133 | €33,399 | -€2,733 | -7.6% |
| Operating profit (loss) | 9901 | €13,989 | €7,695 | -€6,294 | -45.0% |
| Financial income | 75/76B | €85 | €144 | +€59 | +69.6% |
| Recurring financial income | 75 | €85 | €144 | +€59 | +69.6% |
| Financial charges | 65/66B | €3,544 | €3,263 | -€281 | -7.9% |
| Recurring financial charges | 65 | €3,544 | €3,263 | -€281 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €10,529 | €4,576 | -€5,954 | -56.5% |
| Income taxes | 67/77 | €3,476 | €1,513 | -€1,963 | -56.5% |
| Profit (loss) for the period | 9904 | €7,053 | €3,062 | -€3,991 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,053 | €3,062 | -€3,991 | -56.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.