USB Chassis Construct: 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.
USB Chassis Construct
Largest movements
- Tangible fixed assets -€10,128
down €10,128 (-10.1%), from €100,441 to €90,312
of which Furniture and vehicles: -€7,663
- Receivables within one year -€4,869
down €4,869 (-12.0%), from €40,429 to €35,561
of which Other amounts receivable: -€7,279
- Debts after one year -€22,699
down €22,699 (-26.3%), from €86,179 to €63,480
- Trade debts -€7,651
down €7,651 (-37.6%), from €20,374 to €12,723
- Profit (loss) carried forward +€7,575
up €7,575, from -€3,224 to €4,351
- Tax, wage and social debts +€5,790
up €5,790 (+174%), from €3,329 to €9,119
of which Remuneration and social security: +€3,763
- Short-term financial debts +€1,716
up €1,716 (+16.6%), from €10,368 to €12,085
- Gross operating margin +€13,256
up €13,256 (+56.1%), from €23,622 to €36,878
- Financial charges +€2,274
up €2,274 (+26.7%), from €8,506 to €10,780
- Depreciation +€1,870
up €1,870 (+21.1%), from €8,857 to €10,727
- Taxes +€1,832
up €1,832 (+86.1%), from €2,127 to €3,959
- Other operating charges +€1,330
up €1,330 (+52.1%), from €2,551 to €3,881
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
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 assets | 20/58 | €146,370 | €130,656 | -€15,714 | -10.7% |
| Fixed assets | 21/28 | €100,441 | €90,312 | -€10,128 | -10.1% |
| Tangible fixed assets | 22/27 | €100,441 | €90,312 | -€10,128 | -10.1% |
| Land and buildings | 22 | €68,052 | €66,306 | -€1,746 | -2.6% |
| Plant, machinery and equipment | 23 | €2,592 | €1,873 | -€719 | -27.7% |
| Furniture and vehicles | 24 | €29,797 | €22,133 | -€7,663 | -25.7% |
| Current assets | 29/58 | €45,929 | €40,344 | -€5,585 | -12.2% |
| Stocks and contracts in progress | 3 | €5,500 | €4,500 | -€1,000 | -18.2% |
| Stocks | 30/36 | €5,500 | €4,500 | -€1,000 | -18.2% |
| Amounts receivable within one year | 40/41 | €40,429 | €35,561 | -€4,869 | -12.0% |
| Trade receivables | 40 | €22,450 | €24,861 | +€2,410 | +10.7% |
| Other amounts receivable | 41 | €17,979 | €10,700 | -€7,279 | -40.5% |
| Deferred charges and accrued income | 490/1 | - | €283 | +€283 | |
| Total equity and liabilities | 10/49 | €146,370 | €130,656 | -€15,714 | -10.7% |
| Equity | 10/15 | €2,976 | €10,551 | +€7,575 | +255% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,224 | €4,351 | +€7,575 | |
| Amounts payable | 17/49 | €143,394 | €120,106 | -€23,288 | -16.2% |
| Amounts payable after more than one year | 17 | €86,179 | €63,480 | -€22,699 | -26.3% |
| Financial debts | 170/4 | €86,179 | €63,480 | -€22,699 | -26.3% |
| Amounts payable within one year | 42/48 | €57,215 | €56,626 | -€589 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €23,090 | €22,699 | -€391 | -1.7% |
| Financial debts | 43 | €10,368 | €12,085 | +€1,716 | +16.6% |
| Credit institutions | 430/8 | €10,368 | €12,085 | +€1,716 | +16.6% |
| Trade debts | 44 | €20,374 | €12,723 | -€7,651 | -37.6% |
| Suppliers | 440/4 | €20,374 | €12,723 | -€7,651 | -37.6% |
| Taxes, remuneration and social security | 45 | €3,329 | €9,119 | +€5,790 | +174% |
| Taxes | 450/3 | €3,329 | €5,356 | +€2,027 | +60.9% |
| Remuneration and social security | 454/9 | - | €3,763 | +€3,763 | |
| Other amounts payable | 47/48 | €53 | - | -€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,857 | €10,727 | +€1,870 | +21.1% |
| Other operating charges | 640/8 | €2,551 | €3,881 | +€1,330 | +52.1% |
| Gross operating margin | 9900 | €23,622 | €36,878 | +€13,256 | +56.1% |
| Operating profit (loss) | 9901 | €12,215 | €22,270 | +€10,056 | +82.3% |
| Financial income | 75/76B | €31 | €43 | +€12 | +38.2% |
| Recurring financial income | 75 | €31 | €43 | +€12 | +38.2% |
| Financial charges | 65/66B | €8,506 | €10,780 | +€2,274 | +26.7% |
| Recurring financial charges | 65 | €8,506 | €10,780 | +€2,274 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €3,740 | €11,534 | +€7,794 | +208% |
| Income taxes | 67/77 | €2,127 | €3,959 | +€1,832 | +86.1% |
| Profit (loss) for the period | 9904 | €1,613 | €7,575 | +€5,962 | +370% |
| Profit (loss) for the period to be appropriated | 9905 | €1,613 | €7,575 | +€5,962 | +370% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.