USABASE CORP: 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.
USABASE CORP
Largest movements
- Cash +€43,265
up €43,265 (+34280.2%), from €126 to €43,391
mainly Receivables within one year (+€20,023) and Depreciation (+€17,388)
- Receivables within one year -€20,023
down €20,023 (-49.9%), from €40,159 to €20,136
of which Trade receivables: -€17,523
- Intangible fixed assets -€14,660
down €14,660 (-12.4%), from €118,488 to €103,827
- Tangible fixed assets -€2,728
down €2,728 (-31.1%), from €8,773 to €6,046
- Profit (loss) carried forward +€16,635
up €16,635 (+24.5%), from €67,841 to €84,476
- Tax, wage and social debts -€5,498
down €5,498 (-19.9%), from €27,601 to €22,103
- Other debts -€3,160
down €3,160 (-5.8%), from €54,125 to €50,965
- Trade debts -€2,768
down €2,768 (-17.2%), from €16,125 to €13,357
- Gross operating margin +€6,571
up €6,571 (+18.1%), from €36,337 to €42,908
- Taxes +€1,133
up €1,133 (+30.8%), from €3,683 to €4,816
- Other operating charges +€894
up €894 (+230.2%), from €388 to €1,283
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,192 | €173,401 | +€5,209 | +3.1% |
| Fixed assets | 21/28 | €127,261 | €109,873 | -€17,388 | -13.7% |
| Intangible fixed assets | 21 | €118,488 | €103,827 | -€14,660 | -12.4% |
| Tangible fixed assets | 22/27 | €8,773 | €6,046 | -€2,728 | -31.1% |
| Leasing and similar rights | 25 | €8,773 | €6,046 | -€2,728 | -31.1% |
| Current assets | 29/58 | €40,931 | €63,528 | +€22,597 | +55.2% |
| Amounts receivable within one year | 40/41 | €40,159 | €20,136 | -€20,023 | -49.9% |
| Trade receivables | 40 | €37,659 | €20,136 | -€17,523 | -46.5% |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €126 | €43,391 | +€43,265 | +34280.2% |
| Deferred charges and accrued income | 490/1 | €645 | - | -€645 | |
| Total equity and liabilities | 10/49 | €168,192 | €173,401 | +€5,209 | +3.1% |
| Equity | 10/15 | €70,341 | €86,976 | +€16,635 | +23.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,841 | €84,476 | +€16,635 | +24.5% |
| Amounts payable | 17/49 | €97,851 | €86,425 | -€11,426 | -11.7% |
| Amounts payable within one year | 42/48 | €97,851 | €86,425 | -€11,426 | -11.7% |
| Trade debts | 44 | €16,125 | €13,357 | -€2,768 | -17.2% |
| Suppliers | 440/4 | €16,125 | €13,357 | -€2,768 | -17.2% |
| Taxes, remuneration and social security | 45 | €27,601 | €22,103 | -€5,498 | -19.9% |
| Taxes | 450/3 | €27,601 | €22,103 | -€5,498 | -19.9% |
| Other amounts payable | 47/48 | €54,125 | €50,965 | -€3,160 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,388 | €17,388 | = | 0.0% |
| Other operating charges | 640/8 | €388 | €1,283 | +€894 | +230.2% |
| Non-recurring operating charges | 66A | €3,150 | €1,797 | -€1,353 | -43.0% |
| Gross operating margin | 9900 | €36,337 | €42,908 | +€6,571 | +18.1% |
| Operating profit (loss) | 9901 | €15,411 | €22,441 | +€7,030 | +45.6% |
| Financial charges | 65/66B | €1,148 | €990 | -€158 | -13.8% |
| Recurring financial charges | 65 | €1,148 | €990 | -€158 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €14,262 | €21,451 | +€7,188 | +50.4% |
| Income taxes | 67/77 | €3,683 | €4,816 | +€1,133 | +30.8% |
| Profit (loss) for the period | 9904 | €10,579 | €16,635 | +€6,055 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,579 | €16,635 | +€6,055 | +57.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.