18 Trade and other receivables

EUR 000

09/30/2025

09/30/2024

Trade receivables

150,062

154,201

Other receivables

9,131

7,074

Prepayments

9,342

8,620

168,535

169,895

The recoverable amounts of unbilled services and trade receivables are estimated every quarter. The important factors to be considered when estimating unbilled services and trade receivables are historical performance, the terms and conditions of contracts, and progress on and results of work performed. Both expected macro-economic factors and the financial position of the debtor are important when assessing the loss allowance.

Unbilled services on contracts with customers are presented as contract assets in Note 6.

18.1 Trade receivables

All trade receivables are due within one year.

Trade receivables are shown net of expected credit losses of EUR 747 (2023/2024: net of expected credit losses of EUR 542). In addition, in the statement of profit or loss and other comprehensive income an impairment loss of EUR 580 (2023/2024: a loss of EUR 1,401) has been recognized.

18.2 Other

All other receivables are due within one year. The prepayments mainly consist of prepaid insurance premiums.

Credit and market risks, and impairment losses

Information about the Group’s exposure to credit and market risks, and impairment losses for trade and other receivables, is included in Note 24.2.2.

Security

Information about the pledges of trade receivables is included in Note 27.3.