ASTREA: what changed
Two fiscal 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.
What changed
ASTREA
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-
not filed
Equity
€181,024
2024 · €181,024
Cash
€1.4m
2024 · €1.6m-€191,022
Balance sheet total
€7.1m
2024 · €7.7m-€555,308
Largest movements
Assets
- Cash -€191,022
down €191,022 (-11.7%), from €1.6m to €1.4m
- Stocks and contracts -€156,160
down €156,160 (-39.5%), from €395,786 to €239,627
- Deferred charges and accrued income -€115,809
down €115,809 (-46.8%), from €247,259 to €131,450
Equity and liabilities
- Trade debts -€802,882
down €802,882 (-11.6%), from €6.9m to €6.1m
- Advances received +€184,983
up €184,983 (+130.9%), from €141,305 to €326,289
- Tax, wage and social debts +€99,382
up €99,382 (+54.3%), from €182,981 to €282,362
of which Remuneration and social security: +€81,606
Income statement
- Goods and materials -€410,950
down €410,950 (-6.3%), from €6.6m to €6.2m
- Staff costs +€249,932
up €249,932 (+26.7%), from €937,475 to €1.2m
- Services and other goods -€244,728
down €244,728 (-3.0%), from €8.2m to €8.0m
- Turnover -€235,357
down €235,357 (-1.5%), from €15.9m to €15.7m
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,671,655 | €7,116,347 | -€555,308 | -7.2% |
| Fixed assets | 21/28 | €508,252 | €433,166 | -€75,087 | -14.8% |
| Intangible fixed assets | 21 | €59,309 | €41,835 | -€17,474 | -29.5% |
| Tangible fixed assets | 22/27 | €446,554 | €388,942 | -€57,613 | -12.9% |
| Plant, machinery and equipment | 23 | €133,220 | €134,949 | +€1,729 | +1.3% |
| Furniture and vehicles | 24 | €127,581 | €111,868 | -€15,713 | -12.3% |
| Other tangible fixed assets | 26 | €185,753 | €142,124 | -€43,629 | -23.5% |
| Financial fixed assets | 28 | €2,389 | €2,389 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,389 | €2,389 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,389 | €2,389 | = | 0.0% |
| Current assets | 29/58 | €7,163,402 | €6,683,181 | -€480,221 | -6.7% |
| Stocks and contracts in progress | 3 | €395,786 | €239,627 | -€156,160 | -39.5% |
| Contracts in progress | 37 | €395,786 | €239,627 | -€156,160 | -39.5% |
| Amounts receivable within one year | 40/41 | €4,883,075 | €4,865,844 | -€17,230 | -0.4% |
| Trade receivables | 40 | €4,810,211 | €4,865,844 | +€55,634 | +1.2% |
| Other amounts receivable | 41 | €72,864 | - | -€72,864 | |
| Cash at bank and in hand | 54/58 | €1,637,282 | €1,446,261 | -€191,022 | -11.7% |
| Deferred charges and accrued income | 490/1 | €247,259 | €131,450 | -€115,809 | -46.8% |
| Total equity and liabilities | 10/49 | €7,671,655 | €7,116,347 | -€555,308 | -7.2% |
| Equity | 10/15 | €181,024 | €181,024 | = | 0.0% |
| Contributions | 10/11 | €124,000 | €136,400 | +€12,400 | +10.0% |
| Capital | 10 | €124,000 | - | -€124,000 | |
| Issued capital | 100 | €124,000 | - | -€124,000 | |
| Reserves | 13 | €57,024 | €44,624 | -€12,400 | -21.7% |
| Non-distributable reserves | 130/1 | €12,400 | - | -€12,400 | |
| Legal reserve | 130 | €12,400 | - | -€12,400 | |
| Distributable reserves | 133 | €44,624 | €44,624 | = | 0.0% |
| Amounts payable | 17/49 | €7,490,631 | €6,935,323 | -€555,308 | -7.4% |
| Amounts payable after more than one year | 17 | €155,000 | €155,000 | = | 0.0% |
| Financial debts | 170/4 | €155,000 | €155,000 | = | 0.0% |
| Other loans | 174 | €155,000 | €155,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,261,864 | €6,743,440 | -€518,425 | -7.1% |
| Trade debts | 44 | €6,931,065 | €6,128,183 | -€802,882 | -11.6% |
| Suppliers | 440/4 | €6,931,065 | €6,128,183 | -€802,882 | -11.6% |
| Advances received on contracts in progress | 46 | €141,305 | €326,289 | +€184,983 | +130.9% |
| Taxes, remuneration and social security | 45 | €182,981 | €282,362 | +€99,382 | +54.3% |
| Taxes | 450/3 | €64,131 | €81,906 | +€17,775 | +27.7% |
| Remuneration and social security | 454/9 | €118,850 | €200,456 | +€81,606 | +68.7% |
| Other amounts payable | 47/48 | €6,513 | €6,606 | +€93 | +1.4% |
| Accrued charges and deferred income | 492/3 | €73,766 | €36,883 | -€36,883 | -50.0% |
| Operating income | 70/76A | €16,126,134 | €15,612,419 | -€513,715 | -3.2% |
| Turnover | 70 | €15,946,057 | €15,710,699 | -€235,357 | -1.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €125,379 | -€156,160 | -€281,539 | |
| Other operating income | 74 | €24,072 | €25,998 | +€1,926 | +8.0% |
| Non-recurring operating income | 76A | €30,626 | €31,882 | +€1,256 | +4.1% |
| Operating charges | 60/66A | €16,033,248 | €15,533,678 | -€499,570 | -3.1% |
| Goods for resale, raw materials and consumables | 60 | €6,562,067 | €6,151,117 | -€410,950 | -6.3% |
| Purchases | 600/8 | €6,562,067 | €6,151,117 | -€410,950 | -6.3% |
| Services and other goods | 61 | €8,203,914 | €7,959,186 | -€244,728 | -3.0% |
| Remuneration, social security and pensions | 62 | €937,475 | €1,187,407 | +€249,932 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161,312 | €168,766 | +€7,454 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €95,295 | €23,032 | -€72,263 | -75.8% |
| Other operating charges | 640/8 | €67,111 | €44,170 | -€22,941 | -34.2% |
| Non-recurring operating charges | 66A | €6,075 | - | -€6,075 | |
| Operating profit (loss) | 9901 | €92,886 | €78,741 | -€14,144 | -15.2% |
| Financial income | 75/76B | €13,687 | €10,876 | -€2,811 | -20.5% |
| Recurring financial income | 75 | €13,687 | €10,876 | -€2,811 | -20.5% |
| Other financial income | 752/9 | €13,687 | €10,876 | -€2,811 | -20.5% |
| Financial charges | 65/66B | €23,042 | €20,591 | -€2,450 | -10.6% |
| Recurring financial charges | 65 | €23,042 | €20,591 | -€2,450 | -10.6% |
| Debt charges | 650 | €8,680 | €8,680 | = | 0.0% |
| Other financial charges | 652/9 | €14,362 | €11,911 | -€2,450 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €83,531 | €69,026 | -€14,505 | -17.4% |
| Income taxes | 67/77 | €83,531 | €69,026 | -€14,505 | -17.4% |
| Taxes | 670/3 | €101,815 | €69,026 | -€32,789 | -32.2% |
| Tax adjustments and reversals of tax provisions | 77 | €18,284 | - | -€18,284 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.