Userverse: 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.
Userverse
Largest movements
- Cash +€58,957
up €58,957 (+107.3%), from €54,950 to €113,907
mainly Other debts (+€105,276) and Net result for the year (+€51,969)
- Receivables within one year -€12,002
down €12,002 (-79.6%), from €15,081 to €3,079
of which Trade receivables: -€12,478
- Other debts +€105,276
up €105,276 (+1976.8%), from €5,326 to €110,601
- Reserves -€58,633
down €58,633 (-100.0%), from €58,633 to €0
- Gross operating margin +€4,598
up €4,598 (+7.5%), from €61,480 to €66,078
- Taxes +€981
up €981 (+7.8%), from €12,538 to €13,519
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 | €70,576 | €117,342 | +€46,767 | +66.3% |
| Fixed assets | 21/28 | €544 | €356 | -€188 | -34.6% |
| Tangible fixed assets | 22/27 | €544 | €356 | -€188 | -34.6% |
| Furniture and vehicles | 24 | €544 | €356 | -€188 | -34.6% |
| Current assets | 29/58 | €70,031 | €116,986 | +€46,955 | +67.0% |
| Amounts receivable within one year | 40/41 | €15,081 | €3,079 | -€12,002 | -79.6% |
| Trade receivables | 40 | €12,619 | €141 | -€12,478 | -98.9% |
| Other amounts receivable | 41 | €2,462 | €2,938 | +€477 | +19.4% |
| Cash at bank and in hand | 54/58 | €54,950 | €113,907 | +€58,957 | +107.3% |
| Total equity and liabilities | 10/49 | €70,576 | €117,342 | +€46,767 | +66.3% |
| Equity | 10/15 | €60,633 | €2,000 | -€58,633 | -96.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €58,633 | €0 | -€58,633 | -100.0% |
| Distributable reserves | 133 | €58,633 | €0 | -€58,633 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,943 | €115,342 | +€105,399 | +1060.1% |
| Amounts payable within one year | 42/48 | €9,943 | €115,342 | +€105,399 | +1060.1% |
| Trade debts | 44 | €292 | €161 | -€131 | -44.8% |
| Suppliers | 440/4 | €292 | €161 | -€131 | -44.8% |
| Taxes, remuneration and social security | 45 | €4,325 | €4,580 | +€254 | +5.9% |
| Taxes | 450/3 | €4,325 | €4,580 | +€254 | +5.9% |
| Other amounts payable | 47/48 | €5,326 | €110,601 | +€105,276 | +1976.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20 | €188 | +€168 | +838.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €61,480 | €66,078 | +€4,598 | +7.5% |
| Operating profit (loss) | 9901 | €61,073 | €65,490 | +€4,417 | +7.2% |
| Financial income | 75/76B | €15 | €53 | +€38 | +253.6% |
| Recurring financial income | 75 | €15 | €53 | +€38 | +253.6% |
| Financial charges | 65/66B | €130 | €55 | -€74 | -57.3% |
| Recurring financial charges | 65 | €130 | €55 | -€74 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €60,958 | €65,488 | +€4,530 | +7.4% |
| Income taxes | 67/77 | €12,538 | €13,519 | +€981 | +7.8% |
| Profit (loss) for the period | 9904 | €48,420 | €51,969 | +€3,549 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,420 | €51,969 | +€3,549 | +7.3% |
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 30 September 2026 via checked.be.