USAS: 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.
USAS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€1,235
up €1,235 (+3201.0%), from €39 to €1,274
- Profit (loss) carried forward -€879
down €879 (-36.7%), from -€2,395 to -€3,274
- Tax, wage and social debts -€356
no longer reported in 2025 (was €356)
- Purchases and services -€2,050
no longer reported in 2025 (was €2,050)
- Gross operating margin +€1,356
up €1,356 (+67.1%), from -€2,021 to -€666
- Other operating charges -€136
down €136 (-38.9%), from €350 to €214
- Financial charges -€24
no longer reported in 2025 (was €24)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total equity and liabilities | 10/49 | €0 | €0 | = | |
| Equity | 10/15 | -€395 | -€1,274 | -€879 | -222.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,395 | -€3,274 | -€879 | -36.7% |
| Amounts payable | 17/49 | €395 | €1,274 | +€879 | +222.8% |
| Amounts payable within one year | 42/48 | €395 | €1,274 | +€879 | +222.8% |
| Taxes, remuneration and social security | 45 | €356 | - | -€356 | |
| Taxes | 450/3 | €356 | - | -€356 | |
| Other amounts payable | 47/48 | €39 | €1,274 | +€1,235 | +3201.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,050 | - | -€2,050 | |
| Other operating charges | 640/8 | €350 | €214 | -€136 | -38.9% |
| Gross operating margin | 9900 | -€2,021 | -€666 | +€1,356 | +67.1% |
| Operating profit (loss) | 9901 | -€2,371 | -€879 | +€1,492 | +62.9% |
| Financial charges | 65/66B | €24 | - | -€24 | |
| Recurring financial charges | 65 | €24 | - | -€24 | |
| Profit (loss) for the period before taxes | 9903 | -€2,395 | -€879 | +€1,515 | +63.3% |
| Profit (loss) for the period | 9904 | -€2,395 | -€879 | +€1,515 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,395 | -€879 | +€1,515 | +63.3% |
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 11 October 2026 via checked.be.