USAGES: 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.
USAGES
Largest movements
- Cash -€31,329
down €31,329 (-97.5%), from €32,135 to €807
mainly Trade debts (-€13,070) and Receivables within one year (-€12,117)
- Receivables within one year +€12,117
up €12,117 (+160.6%), from €7,545 to €19,661
- Deferred charges and accrued income -€2,504
down €2,504 (-100.0%), from €2,504 to €0
- Tangible fixed assets -€1,191
down €1,191 (-49.8%), from €2,391 to €1,200
- Trade debts -€13,070
down €13,070 (-48.4%), from €26,983 to €13,913
- Other debts -€11,874
down €11,874 (-17.2%), from €69,037 to €57,163
- Advances received +€2,000
up €2,000 (+33.5%), from €5,970 to €7,970
- Tax, wage and social debts +€537
up €537 (+6.6%), from €8,177 to €8,714
- Profit (loss) carried forward -€499
down €499 (-0.7%), from -€68,593 to -€69,092
- Gross operating margin +€47,882
up €47,882, from -€45,651 to €2,231
- Financial charges +€824
up €824 (+290.6%), from €284 to €1,108
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,574 | €21,668 | -€22,906 | -51.4% |
| Fixed assets | 21/28 | €2,391 | €1,200 | -€1,191 | -49.8% |
| Tangible fixed assets | 22/27 | €2,391 | €1,200 | -€1,191 | -49.8% |
| Furniture and vehicles | 24 | €2,391 | €1,200 | -€1,191 | -49.8% |
| Current assets | 29/58 | €42,183 | €20,468 | -€21,715 | -51.5% |
| Amounts receivable within one year | 40/41 | €7,545 | €19,661 | +€12,117 | +160.6% |
| Trade receivables | 40 | €7,545 | €19,661 | +€12,117 | +160.6% |
| Cash at bank and in hand | 54/58 | €32,135 | €807 | -€31,329 | -97.5% |
| Deferred charges and accrued income | 490/1 | €2,504 | €0 | -€2,504 | -100.0% |
| Total equity and liabilities | 10/49 | €44,574 | €21,668 | -€22,906 | -51.4% |
| Equity | 10/15 | -€65,593 | -€66,092 | -€499 | -0.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,593 | -€69,092 | -€499 | -0.7% |
| Amounts payable | 17/49 | €110,167 | €87,760 | -€22,407 | -20.3% |
| Amounts payable within one year | 42/48 | €110,167 | €87,760 | -€22,407 | -20.3% |
| Trade debts | 44 | €26,983 | €13,913 | -€13,070 | -48.4% |
| Suppliers | 440/4 | €26,983 | €13,913 | -€13,070 | -48.4% |
| Advances received on contracts in progress | 46 | €5,970 | €7,970 | +€2,000 | +33.5% |
| Taxes, remuneration and social security | 45 | €8,177 | €8,714 | +€537 | +6.6% |
| Taxes | 450/3 | €8,177 | €8,714 | +€537 | +6.6% |
| Other amounts payable | 47/48 | €69,037 | €57,163 | -€11,874 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €954 | €1,191 | +€237 | +24.9% |
| Other operating charges | 640/8 | €541 | €612 | +€71 | +13.1% |
| Gross operating margin | 9900 | -€45,651 | €2,231 | +€47,882 | |
| Operating profit (loss) | 9901 | -€47,146 | €428 | +€47,574 | |
| Financial income | 75/76B | €1 | €181 | +€180 | +17119.0% |
| Recurring financial income | 75 | €1 | €181 | +€180 | +17119.0% |
| Financial charges | 65/66B | €284 | €1,108 | +€824 | +290.6% |
| Recurring financial charges | 65 | €284 | €1,108 | +€824 | +290.6% |
| Profit (loss) for the period before taxes | 9903 | -€47,429 | -€499 | +€46,930 | +98.9% |
| Profit (loss) for the period | 9904 | -€47,429 | -€499 | +€46,930 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,429 | -€499 | +€46,930 | +98.9% |
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 6 October 2026 via checked.be.