Use Me: 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.
Use Me
Largest movements
- Receivables within one year +€42,030
up €42,030 (+127%), from €33,082 to €75,112
of which Trade receivables: +€43,137
- Tangible fixed assets -€17,922
down €17,922 (-18.7%), from €95,931 to €78,008
of which Land and buildings: -€15,734
- Cash +€5,641
up €5,641 (+22.5%), from €25,022 to €30,662
mainly Advances received (+€47,916) and Depreciation (+€17,922)
- Advances received +€47,916
new in 2025: €47,916
- Debts after one year -€19,299
down €19,299 (-46.5%), from €41,513 to €22,214
- Reserves -€18,000
down €18,000 (-17.5%), from €103,022 to €85,022
of which Distributable reserves: -€18,000
- Trade debts +€16,038
up €16,038 (+955%), from €1,679 to €17,717
- Tax, wage and social debts -€2,831
down €2,831 (-26.9%), from €10,534 to €7,703
- Gross operating margin -€24,874
down €24,874 (-47.5%), from €52,394 to €27,520
- Other operating charges +€3,059
up €3,059 (+245%), from €1,251 to €4,310
- Depreciation -€2,724
down €2,724 (-13.2%), from €20,646 to €17,922
- Financial charges -€1,146
down €1,146 (-23.2%), from €4,943 to €3,797
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
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 | €154,550 | €183,861 | +€29,312 | +19.0% |
| Fixed assets | 21/28 | €95,931 | €78,008 | -€17,922 | -18.7% |
| Tangible fixed assets | 22/27 | €95,931 | €78,008 | -€17,922 | -18.7% |
| Land and buildings | 22 | €92,398 | €76,664 | -€15,734 | -17.0% |
| Furniture and vehicles | 24 | €3,533 | €1,344 | -€2,189 | -62.0% |
| Current assets | 29/58 | €58,619 | €105,853 | +€47,234 | +80.6% |
| Amounts receivable within one year | 40/41 | €33,082 | €75,112 | +€42,030 | +127% |
| Trade receivables | 40 | €31,975 | €75,112 | +€43,137 | +135% |
| Other amounts receivable | 41 | €1,107 | - | -€1,107 | |
| Cash at bank and in hand | 54/58 | €25,022 | €30,662 | +€5,641 | +22.5% |
| Deferred charges and accrued income | 490/1 | €515 | €78 | -€437 | -84.8% |
| Total equity and liabilities | 10/49 | €154,550 | €183,861 | +€29,312 | +19.0% |
| Equity | 10/15 | €81,347 | €64,840 | -€16,508 | -20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,022 | €85,022 | -€18,000 | -17.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €101,162 | €83,162 | -€18,000 | -17.8% |
| Profit (loss) carried forward | 14 | -€40,274 | -€38,782 | +€1,492 | +3.7% |
| Amounts payable | 17/49 | €73,202 | €119,022 | +€45,819 | +62.6% |
| Amounts payable after more than one year | 17 | €41,513 | €22,214 | -€19,299 | -46.5% |
| Financial debts | 170/4 | €41,513 | €22,214 | -€19,299 | -46.5% |
| Amounts payable within one year | 42/48 | €30,422 | €95,458 | +€65,037 | +214% |
| Current portion of amounts payable after more than one year | 42 | €18,209 | €19,299 | +€1,090 | +6.0% |
| Trade debts | 44 | €1,679 | €17,717 | +€16,038 | +955% |
| Suppliers | 440/4 | €1,679 | €17,717 | +€16,038 | +955% |
| Advances received on contracts in progress | 46 | - | €47,916 | +€47,916 | |
| Taxes, remuneration and social security | 45 | €10,534 | €7,703 | -€2,831 | -26.9% |
| Taxes | 450/3 | €10,534 | €7,703 | -€2,831 | -26.9% |
| Other amounts payable | 47/48 | - | €2,823 | +€2,823 | |
| Accrued charges and deferred income | 492/3 | €1,268 | €1,349 | +€82 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,646 | €17,922 | -€2,724 | -13.2% |
| Other operating charges | 640/8 | €1,251 | €4,310 | +€3,059 | +245% |
| Gross operating margin | 9900 | €52,394 | €27,520 | -€24,874 | -47.5% |
| Operating profit (loss) | 9901 | €30,497 | €5,288 | -€25,209 | -82.7% |
| Financial income | 75/76B | €501 | €2 | -€499 | -99.6% |
| Recurring financial income | 75 | €501 | €2 | -€499 | -99.6% |
| Financial charges | 65/66B | €4,943 | €3,797 | -€1,146 | -23.2% |
| Recurring financial charges | 65 | €4,943 | €3,797 | -€1,146 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €26,055 | €1,492 | -€24,562 | -94.3% |
| Profit (loss) for the period | 9904 | €26,055 | €1,492 | -€24,562 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,055 | €1,492 | -€24,562 | -94.3% |
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 23 October 2026 via checked.be.