USILIA: 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.
USILIA
Largest movements
- Tangible fixed assets -€17,341
down €17,341 (-8.3%), from €210,028 to €192,687
of which Land and buildings: -€18,183
- Cash -€3,016
down €3,016 (-50.0%), from €6,027 to €3,011
mainly Debts after one year (-€39,054) and Other debts (-€8,737)
- Debts after one year -€39,054
down €39,054 (-42.4%), from €92,106 to €53,052
- Profit (loss) carried forward +€33,431
up €33,431 (+24.2%), from -€138,202 to -€104,771
- Other debts -€8,737
down €8,737 (-4.4%), from €199,332 to €190,594
- Accrued charges and deferred income -€3,105
down €3,105 (-88.4%), from €3,511 to €406
- Trade debts -€2,415
down €2,415 (-16.8%), from €14,407 to €11,992
- Gross operating margin -€7,847
down €7,847 (-11.2%), from €70,256 to €62,409
- Financial charges -€1,726
down €1,726 (-22.4%), from €7,691 to €5,965
- Staff costs -€963
down €963 (-99.3%), from €970 to €7
- Depreciation +€850
up €850 (+4.6%), from €18,522 to €19,373
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 | €227,667 | €210,529 | -€17,138 | -7.5% |
| Fixed assets | 21/28 | €210,028 | €192,687 | -€17,341 | -8.3% |
| Tangible fixed assets | 22/27 | €210,028 | €192,687 | -€17,341 | -8.3% |
| Land and buildings | 22 | €202,186 | €184,003 | -€18,183 | -9.0% |
| Plant, machinery and equipment | 23 | €7,842 | €8,684 | +€842 | +10.7% |
| Current assets | 29/58 | €17,639 | €17,842 | +€203 | +1.1% |
| Stocks and contracts in progress | 3 | €10,814 | €12,423 | +€1,609 | +14.9% |
| Stocks | 30/36 | €10,814 | €12,423 | +€1,609 | +14.9% |
| Amounts receivable within one year | 40/41 | €12 | €1,571 | +€1,558 | +12732.7% |
| Trade receivables | 40 | €0 | €368 | +€368 | |
| Other amounts receivable | 41 | €12 | €1,203 | +€1,191 | +9729.7% |
| Cash at bank and in hand | 54/58 | €6,027 | €3,011 | -€3,016 | -50.0% |
| Deferred charges and accrued income | 490/1 | €786 | €837 | +€51 | +6.5% |
| Total equity and liabilities | 10/49 | €227,667 | €210,529 | -€17,138 | -7.5% |
| Equity | 10/15 | -€119,602 | -€86,171 | +€33,431 | +28.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,202 | -€104,771 | +€33,431 | +24.2% |
| Amounts payable | 17/49 | €347,269 | €296,700 | -€50,569 | -14.6% |
| Amounts payable after more than one year | 17 | €92,106 | €53,052 | -€39,054 | -42.4% |
| Financial debts | 170/4 | €92,106 | €53,052 | -€39,054 | -42.4% |
| Amounts payable within one year | 42/48 | €251,652 | €243,242 | -€8,410 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €37,286 | €39,054 | +€1,769 | +4.7% |
| Trade debts | 44 | €14,407 | €11,992 | -€2,415 | -16.8% |
| Suppliers | 440/4 | €14,407 | €11,992 | -€2,415 | -16.8% |
| Taxes, remuneration and social security | 45 | €628 | €1,602 | +€974 | +155.1% |
| Taxes | 450/3 | €516 | €178 | -€338 | -65.4% |
| Remuneration and social security | 454/9 | €112 | €1,423 | +€1,311 | +1170.6% |
| Other amounts payable | 47/48 | €199,332 | €190,594 | -€8,737 | -4.4% |
| Accrued charges and deferred income | 492/3 | €3,511 | €406 | -€3,105 | -88.4% |
| Remuneration, social security and pensions | 62 | €970 | €7 | -€963 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,522 | €19,373 | +€850 | +4.6% |
| Other operating charges | 640/8 | €3,746 | €3,818 | +€72 | +1.9% |
| Gross operating margin | 9900 | €70,256 | €62,409 | -€7,847 | -11.2% |
| Operating profit (loss) | 9901 | €47,019 | €39,212 | -€7,806 | -16.6% |
| Financial income | 75/76B | €70 | €184 | +€114 | +164.1% |
| Recurring financial income | 75 | €70 | €184 | +€114 | +164.1% |
| Financial charges | 65/66B | €7,691 | €5,965 | -€1,726 | -22.4% |
| Recurring financial charges | 65 | €7,691 | €5,965 | -€1,726 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €39,398 | €33,431 | -€5,967 | -15.1% |
| Profit (loss) for the period | 9904 | €39,398 | €33,431 | -€5,967 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,398 | €33,431 | -€5,967 | -15.1% |
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 10 October 2026 via checked.be.