US: 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
US
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€5,429
2024 · -€210,142+€204,713
Equity
€240,874
2024 · €246,303-€5,429
Cash
€13,945
2024 · €15,651-€1,706
Balance sheet total
€746,845
2024 · €796,768-€49,923
Largest movements
Assets
- Receivables within one year -€37,625
down €37,625 (-5.2%), from €727,528 to €689,904
of which Trade receivables: -€262,059
- Tangible fixed assets -€16,309
down €16,309 (-53.0%), from €30,768 to €14,459
Equity and liabilities
- Reserves -€216,000
down €216,000 (-65.0%), from €332,400 to €116,400
of which Distributable reserves: -€216,000
- Profit (loss) carried forward +€210,571
up €210,571, from -€210,097 to €474
- Other debts -€93,719
no longer reported in 2025 (was €93,719)
- Advances received +€59,453
new in 2025: €59,453
- Tax, wage and social debts -€22,460
down €22,460 (-10.7%), from €210,110 to €187,650
of which Remuneration and social security: -€15,431
Income statement
- Staff costs -€206,414
down €206,414 (-13.0%), from €1.6m to €1.4m
- Turnover -€174,852
down €174,852 (-7.1%), from €2.5m to €2.3m
- Purchases and services +€111,390
up €111,390 (+8.5%), from €1.3m to €1.4m
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.
Result 2024
-€210,142
Gross operating margin
-€3,823
Staff costs
+€206,414
Depreciation
+€3,514
Write-downs
-€1,636
Other operating charges
+€1,890
Other operating items
+€870
Financial income
-€2,346
Financial charges
-€392
Taxes
+€221
Result 2025
-€5,429
Cash bridge derived
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.
From operations
+€130
Investment
-€1,835
Financing
€0
Cash 2024
€15,651
From operations (derived)
+€130
Net result for the year
-€5,429
Depreciation
+€18,144
Stocks and contracts
+€70
Receivables within one year
+€37,625
Deferred charges and accrued income
-€5,787
Provisions
+€774
Trade debts
+€562
Tax, wage and social debts
-€22,460
Advances received
+€59,453
Other debts
-€93,719
Accrued charges and deferred income
+€10,898
Investment (derived)
-€1,835
Investment in fixed assets (net)
-€1,835
Cash 2025
€13,945
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €796,768 | €746,845 | -€49,923 | -6.3% |
| Fixed assets | 21/28 | €30,768 | €14,459 | -€16,309 | -53.0% |
| Tangible fixed assets | 22/27 | €30,768 | €14,459 | -€16,309 | -53.0% |
| Plant, machinery and equipment | 23 | €30,768 | €14,459 | -€16,309 | -53.0% |
| Current assets | 29/58 | €766,000 | €732,387 | -€33,613 | -4.4% |
| Stocks and contracts in progress | 3 | €70 | - | -€70 | |
| Contracts in progress | 37 | €70 | - | -€70 | |
| Amounts receivable within one year | 40/41 | €727,528 | €689,904 | -€37,625 | -5.2% |
| Trade receivables | 40 | €715,003 | €452,944 | -€262,059 | -36.7% |
| Other amounts receivable | 41 | €12,525 | €236,960 | +€224,435 | +1791.9% |
| Cash at bank and in hand | 54/58 | €15,651 | €13,945 | -€1,706 | -10.9% |
| Deferred charges and accrued income | 490/1 | €22,751 | €28,538 | +€5,787 | +25.4% |
| Total equity and liabilities | 10/49 | €796,768 | €746,845 | -€49,923 | -6.3% |
| Equity | 10/15 | €246,303 | €240,874 | -€5,429 | -2.2% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €332,400 | €116,400 | -€216,000 | -65.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €320,000 | €104,000 | -€216,000 | -67.5% |
| Profit (loss) carried forward | 14 | -€210,097 | €474 | +€210,571 | |
| Provisions and deferred taxes | 16 | - | €774 | +€774 | |
| Provisions for liabilities and charges | 160/5 | - | €774 | +€774 | |
| Pensions and similar obligations | 160 | - | €774 | +€774 | |
| Amounts payable | 17/49 | €550,465 | €505,197 | -€45,267 | -8.2% |
| Amounts payable within one year | 42/48 | €550,465 | €494,300 | -€56,165 | -10.2% |
| Trade debts | 44 | €246,635 | €247,196 | +€562 | +0.2% |
| Suppliers | 440/4 | €246,635 | €247,196 | +€562 | +0.2% |
| Advances received on contracts in progress | 46 | - | €59,453 | +€59,453 | |
| Taxes, remuneration and social security | 45 | €210,110 | €187,650 | -€22,460 | -10.7% |
| Taxes | 450/3 | €48,628 | €41,598 | -€7,029 | -14.5% |
| Remuneration and social security | 454/9 | €161,483 | €146,052 | -€15,431 | -9.6% |
| Other amounts payable | 47/48 | €93,719 | - | -€93,719 | |
| Accrued charges and deferred income | 492/3 | - | €10,898 | +€10,898 | |
| Turnover | 70 | €2,458,060 | €2,283,208 | -€174,852 | -7.1% |
| Non-recurring operating income | 76A | €305 | €312 | +€7 | +2.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,317,860 | €1,429,249 | +€111,390 | +8.5% |
| Remuneration, social security and pensions | 62 | €1,582,284 | €1,375,869 | -€206,414 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,658 | €18,144 | -€3,514 | -16.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,075 | €8,711 | +€1,636 | +23.1% |
| Other operating charges | 640/8 | €9,523 | €7,633 | -€1,890 | -19.8% |
| Non-recurring operating charges | 66A | €870 | - | -€870 | |
| Gross operating margin | 9900 | €1,450,592 | €1,446,769 | -€3,823 | -0.3% |
| Operating profit (loss) | 9901 | -€170,818 | €36,412 | +€207,230 | |
| Financial income | 75/76B | €3,287 | €941 | -€2,346 | -71.4% |
| Recurring financial income | 75 | €3,287 | €941 | -€2,346 | -71.4% |
| Financial charges | 65/66B | €37,919 | €38,311 | +€392 | +1.0% |
| Recurring financial charges | 65 | €37,919 | €38,311 | +€392 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€205,450 | -€958 | +€204,492 | +99.5% |
| Income taxes | 67/77 | €4,692 | €4,471 | -€221 | -4.7% |
| Profit (loss) for the period | 9904 | -€210,142 | -€5,429 | +€204,713 | +97.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€210,142 | -€5,429 | +€204,713 | +97.4% |
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 4 October 2026 via checked.be.