U.S.A. IMPORT RECORD: 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.
U.S.A. IMPORT RECORD
Largest movements
- Cash +€17,755
up €17,755 (+89.3%), from €19,890 to €37,645
mainly Other debts (+€21,247) and Net result for the year (+€15,042)
- Receivables within one year +€2,304
up €2,304 (+7.8%), from €29,396 to €31,700
of which Other amounts receivable: +€3,961
- Other debts +€21,247
up €21,247 (+7,318%), from €290 to €21,538
- Reserves -€6,206
down €6,206 (-16.7%), from €37,213 to €31,007
of which Distributable reserves: -€6,206
- Tax, wage and social debts +€5,043
up €5,043 (+120%), from €4,201 to €9,244
- Gross operating margin +€15,964
up €15,964 (+90.3%), from €17,669 to €33,633
- Taxes +€4,287
up €4,287 (+160%), from €2,677 to €6,964
- Financial charges +€2,534
up €2,534 (+475%), from €534 to €3,068
- Other operating charges -€371
down €371 (-4.8%), from €7,705 to €7,334
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 | €61,546 | €81,042 | +€19,496 | +31.7% |
| Fixed assets | 21/28 | €4,635 | €4,073 | -€563 | -12.1% |
| Tangible fixed assets | 22/27 | €4,635 | €4,073 | -€563 | -12.1% |
| Plant, machinery and equipment | 23 | €1,822 | €898 | -€924 | -50.7% |
| Furniture and vehicles | 24 | €2,814 | €3,174 | +€361 | +12.8% |
| Current assets | 29/58 | €56,911 | €76,969 | +€20,059 | +35.2% |
| Stocks and contracts in progress | 3 | €7,624 | €7,624 | = | 0.0% |
| Stocks | 30/36 | €7,624 | €7,624 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,396 | €31,700 | +€2,304 | +7.8% |
| Trade receivables | 40 | €15,091 | €13,434 | -€1,657 | -11.0% |
| Other amounts receivable | 41 | €14,305 | €18,266 | +€3,961 | +27.7% |
| Cash at bank and in hand | 54/58 | €19,890 | €37,645 | +€17,755 | +89.3% |
| Total equity and liabilities | 10/49 | €61,546 | €81,042 | +€19,496 | +31.7% |
| Equity | 10/15 | €55,805 | €49,599 | -€6,206 | -11.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €37,213 | €31,007 | -€6,206 | -16.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €35,354 | €29,148 | -€6,206 | -17.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,741 | €31,443 | +€25,702 | +448% |
| Amounts payable within one year | 42/48 | €5,741 | €31,443 | +€25,702 | +448% |
| Financial debts | 43 | €560 | €583 | +€24 | +4.2% |
| Credit institutions | 430/8 | €560 | €583 | +€24 | +4.2% |
| Trade debts | 44 | €690 | €78 | -€612 | -88.7% |
| Suppliers | 440/4 | €690 | €78 | -€612 | -88.7% |
| Taxes, remuneration and social security | 45 | €4,201 | €9,244 | +€5,043 | +120% |
| Taxes | 450/3 | €4,201 | €9,244 | +€5,043 | +120% |
| Other amounts payable | 47/48 | €290 | €21,538 | +€21,247 | +7,318% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,197 | €1,926 | -€271 | -12.3% |
| Other operating charges | 640/8 | €7,705 | €7,334 | -€371 | -4.8% |
| Gross operating margin | 9900 | €17,669 | €33,633 | +€15,964 | +90.3% |
| Operating profit (loss) | 9901 | €7,768 | €24,374 | +€16,606 | +214% |
| Financial income | 75/76B | €638 | €700 | +€62 | +9.7% |
| Recurring financial income | 75 | €638 | €700 | +€62 | +9.7% |
| Financial charges | 65/66B | €534 | €3,068 | +€2,534 | +475% |
| Recurring financial charges | 65 | €534 | €3,068 | +€2,534 | +475% |
| Profit (loss) for the period before taxes | 9903 | €7,872 | €22,005 | +€14,133 | +180% |
| Income taxes | 67/77 | €2,677 | €6,964 | +€4,287 | +160% |
| Profit (loss) for the period | 9904 | €5,195 | €15,042 | +€9,847 | +190% |
| Profit (loss) for the period to be appropriated | 9905 | €5,195 | €15,042 | +€9,847 | +190% |
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 26 October 2026 via checked.be.