USC-GAST: 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.
USC-GAST
Largest movements
- Cash +€72,613
up €72,613 (+4840.9%), from €1,500 to €74,113
mainly Net result for the year (+€79,044) and Tax, wage and social debts (+€20,152)
- Tangible fixed assets +€15,719
new in 2025: €15,719
- Deferred charges and accrued income +€11,233
up €11,233 (+26214.1%), from €43 to €11,276
- Profit (loss) carried forward +€79,044
up €79,044, from -€1,616 to €77,428
- Tax, wage and social debts +€20,152
new in 2025: €20,152
- Gross operating margin +€102,472
up €102,472, from -€1,566 to €100,907
- Taxes +€20,152
new in 2025: €20,152
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 | €1,543 | €101,414 | +€99,871 | +6473.2% |
| Fixed assets | 21/28 | - | €15,719 | +€15,719 | |
| Tangible fixed assets | 22/27 | - | €15,719 | +€15,719 | |
| Other tangible fixed assets | 26 | - | €15,719 | +€15,719 | |
| Current assets | 29/58 | €1,543 | €85,696 | +€84,153 | +5454.4% |
| Amounts receivable within one year | 40/41 | - | €307 | +€307 | |
| Trade receivables | 40 | - | €307 | +€307 | |
| Cash at bank and in hand | 54/58 | €1,500 | €74,113 | +€72,613 | +4840.9% |
| Deferred charges and accrued income | 490/1 | €43 | €11,276 | +€11,233 | +26214.1% |
| Total equity and liabilities | 10/49 | €1,543 | €101,414 | +€99,871 | +6473.2% |
| Equity | 10/15 | -€116 | €78,928 | +€79,044 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,616 | €77,428 | +€79,044 | |
| Amounts payable | 17/49 | €1,658 | €22,486 | +€20,828 | +1255.9% |
| Amounts payable within one year | 42/48 | €1,658 | €22,486 | +€20,828 | +1255.9% |
| Trade debts | 44 | €39 | - | -€39 | |
| Suppliers | 440/4 | €39 | - | -€39 | |
| Taxes, remuneration and social security | 45 | - | €20,152 | +€20,152 | |
| Taxes | 450/3 | - | €20,152 | +€20,152 | |
| Other amounts payable | 47/48 | €1,620 | €2,334 | +€714 | +44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €621 | +€621 | |
| Other operating charges | 640/8 | €50 | €95 | +€45 | +89.6% |
| Gross operating margin | 9900 | -€1,566 | €100,907 | +€102,472 | |
| Operating profit (loss) | 9901 | -€1,616 | €100,191 | +€101,806 | |
| Financial charges | 65/66B | - | €995 | +€995 | |
| Recurring financial charges | 65 | - | €995 | +€995 | |
| Profit (loss) for the period before taxes | 9903 | -€1,616 | €99,196 | +€100,812 | |
| Income taxes | 67/77 | - | €20,152 | +€20,152 | |
| Profit (loss) for the period | 9904 | -€1,616 | €79,044 | +€80,659 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,616 | €79,044 | +€80,659 |
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 5 October 2026 via checked.be.