JUST USE I.T: 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.
JUST USE I.T
Largest movements
- Tangible fixed assets +€8,237
up €8,237 (+204%), from €4,046 to €12,283
- Cash -€3,246
no longer reported in 2025 (was €3,246)
- Tax, wage and social debts -€28,209
down €28,209 (-62.4%), from €45,196 to €16,987
- Short-term financial debts +€12,969
new in 2025: €12,969
- Reserves +€11,629
up €11,629 (+12.9%), from €90,022 to €101,651
of which Distributable reserves: +€11,629
- Trade debts +€7,067
up €7,067 (+182%), from €3,874 to €10,941
- Gross operating margin -€33,134
down €33,134 (-60.0%), from €55,215 to €22,081
- Taxes -€8,890
down €8,890 (-47.1%), from €18,870 to €9,980
- Financial income +€3,511
up €3,511 (+78.6%), from €4,468 to €7,979
- Depreciation +€2,467
up €2,467 (+92.9%), from €2,656 to €5,123
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,538 | €157,994 | +€3,456 | +2.2% |
| Fixed assets | 21/28 | €4,046 | €12,283 | +€8,237 | +204% |
| Tangible fixed assets | 22/27 | €4,046 | €12,283 | +€8,237 | +204% |
| Furniture and vehicles | 24 | €4,046 | €12,283 | +€8,237 | +204% |
| Current assets | 29/58 | €150,492 | €145,711 | -€4,781 | -3.2% |
| Amounts receivable after more than one year | 29 | €27,500 | €27,500 | = | 0.0% |
| Other amounts receivable | 291 | €27,500 | €27,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €119,745 | €118,211 | -€1,534 | -1.3% |
| Trade receivables | 40 | €21,588 | €10,551 | -€11,037 | -51.1% |
| Other amounts receivable | 41 | €98,157 | €107,660 | +€9,503 | +9.7% |
| Cash at bank and in hand | 54/58 | €3,246 | - | -€3,246 | |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €154,538 | €157,994 | +€3,456 | +2.2% |
| Equity | 10/15 | €105,468 | €117,097 | +€11,629 | +11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,022 | €101,651 | +€11,629 | +12.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €88,162 | €99,791 | +€11,629 | +13.2% |
| Profit (loss) carried forward | 14 | €9,246 | €9,246 | = | 0.0% |
| Amounts payable | 17/49 | €49,070 | €40,897 | -€8,173 | -16.7% |
| Amounts payable within one year | 42/48 | €49,070 | €40,897 | -€8,173 | -16.7% |
| Financial debts | 43 | - | €12,969 | +€12,969 | |
| Credit institutions | 430/8 | - | €12,969 | +€12,969 | |
| Trade debts | 44 | €3,874 | €10,941 | +€7,067 | +182% |
| Suppliers | 440/4 | €3,874 | €10,941 | +€7,067 | +182% |
| Taxes, remuneration and social security | 45 | €45,196 | €16,987 | -€28,209 | -62.4% |
| Taxes | 450/3 | €45,196 | €16,987 | -€28,209 | -62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,656 | €5,123 | +€2,467 | +92.9% |
| Other operating charges | 640/8 | €975 | €1,476 | +€501 | +51.4% |
| Non-recurring operating charges | 66A | - | €481 | +€481 | |
| Gross operating margin | 9900 | €55,215 | €22,081 | -€33,134 | -60.0% |
| Operating profit (loss) | 9901 | €51,584 | €15,001 | -€36,583 | -70.9% |
| Financial income | 75/76B | €4,468 | €7,979 | +€3,511 | +78.6% |
| Recurring financial income | 75 | €4,468 | €7,979 | +€3,511 | +78.6% |
| Financial charges | 65/66B | €1,069 | €1,371 | +€302 | +28.3% |
| Recurring financial charges | 65 | €1,069 | €1,371 | +€302 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €54,983 | €21,609 | -€33,374 | -60.7% |
| Income taxes | 67/77 | €18,870 | €9,980 | -€8,890 | -47.1% |
| Profit (loss) for the period | 9904 | €36,113 | €11,629 | -€24,484 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,113 | €11,629 | -€24,484 | -67.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.