Astraya: 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.
Astraya
Largest movements
- Tangible fixed assets +€665,607
up €665,607 (+109%), from €612,255 to €1.3m
of which Land and buildings: +€666,147
- Cash -€356,264
down €356,264 (-98.4%), from €361,963 to €5,699
mainly Investment in fixed assets (net) (-€710,919)
- Receivables within one year -€25,627
down €25,627 (-30.4%), from €84,282 to €58,655
of which Trade receivables: -€36,879
- Debts after one year +€250,000
up €250,000 (+62.5%), from €400,000 to €650,000
- Reserves +€17,767
up €17,767 (+955%), from €1,860 to €19,627
- Gross operating margin -€111,692
down €111,692 (-51.2%), from €218,299 to €106,607
- Taxes -€36,375
down €36,375 (-83.2%), from €43,701 to €7,327
- Financial charges +€27,786
up €27,786 (+1,273%), from €2,182 to €29,968
- Depreciation +€20,365
up €20,365 (+82.0%), from €24,846 to €45,211
- Other operating charges +€6,120
up €6,120 (+727%), from €841 to €6,961
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 | €1,063,436 | €1,343,352 | +€279,917 | +26.3% |
| Fixed assets | 21/28 | €612,255 | €1,277,962 | +€665,707 | +109% |
| Tangible fixed assets | 22/27 | €612,255 | €1,277,862 | +€665,607 | +109% |
| Land and buildings | 22 | €605,974 | €1,272,121 | +€666,147 | +110% |
| Plant, machinery and equipment | 23 | €1,722 | €1,732 | +€11 | +0.6% |
| Furniture and vehicles | 24 | €800 | €249 | -€550 | -68.8% |
| Other tangible fixed assets | 26 | €3,760 | €3,760 | = | 0.0% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €451,181 | €65,390 | -€385,791 | -85.5% |
| Amounts receivable within one year | 40/41 | €84,282 | €58,655 | -€25,627 | -30.4% |
| Trade receivables | 40 | €61,200 | €24,321 | -€36,879 | -60.3% |
| Other amounts receivable | 41 | €23,082 | €34,334 | +€11,252 | +48.7% |
| Cash at bank and in hand | 54/58 | €361,963 | €5,699 | -€356,264 | -98.4% |
| Deferred charges and accrued income | 490/1 | €4,936 | €1,036 | -€3,900 | -79.0% |
| Total equity and liabilities | 10/49 | €1,063,436 | €1,343,352 | +€279,917 | +26.3% |
| Equity | 10/15 | €653,123 | €670,891 | +€17,767 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €19,627 | +€17,767 | +955% |
| Distributable reserves | 133 | €1,860 | €19,627 | +€17,767 | +955% |
| Profit (loss) carried forward | 14 | €632,663 | €632,663 | = | 0.0% |
| Amounts payable | 17/49 | €410,312 | €672,462 | +€262,149 | +63.9% |
| Amounts payable after more than one year | 17 | €400,000 | €650,000 | +€250,000 | +62.5% |
| Other amounts payable | 178/9 | €400,000 | €650,000 | +€250,000 | +62.5% |
| Amounts payable within one year | 42/48 | €10,312 | €21,052 | +€10,740 | +104% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,965 | €9,258 | +€5,293 | +134% |
| Suppliers | 440/4 | €3,965 | €9,258 | +€5,293 | +134% |
| Taxes, remuneration and social security | 45 | €6,000 | €7,794 | +€1,794 | +29.9% |
| Taxes | 450/3 | €1,272 | €3,031 | +€1,758 | +138% |
| Remuneration and social security | 454/9 | €4,728 | €4,763 | +€36 | +0.8% |
| Other amounts payable | 47/48 | €348 | €4,000 | +€3,652 | +1,051% |
| Accrued charges and deferred income | 492/3 | - | €1,410 | +€1,410 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,846 | €45,211 | +€20,365 | +82.0% |
| Other operating charges | 640/8 | €841 | €6,961 | +€6,120 | +727% |
| Gross operating margin | 9900 | €218,299 | €106,607 | -€111,692 | -51.2% |
| Operating profit (loss) | 9901 | €192,612 | €54,434 | -€138,177 | -71.7% |
| Financial income | 75/76B | €6 | €627 | +€621 | +10,827% |
| Recurring financial income | 75 | €6 | €627 | +€621 | +10,827% |
| Financial charges | 65/66B | €2,182 | €29,968 | +€27,786 | +1,273% |
| Recurring financial charges | 65 | €2,182 | €29,968 | +€27,786 | +1,273% |
| Profit (loss) for the period before taxes | 9903 | €190,435 | €25,094 | -€165,341 | -86.8% |
| Income taxes | 67/77 | €43,701 | €7,327 | -€36,375 | -83.2% |
| Profit (loss) for the period | 9904 | €146,734 | €17,767 | -€128,967 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €146,734 | €17,767 | -€128,967 | -87.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.