USIMETAL: 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.
USIMETAL
Largest movements
- Receivables within one year +€10,000
new in 2025: €10,000
- Other debts -€13,382
down €13,382 (-14.0%), from €95,460 to €82,078
- Trade debts +€12,262
up €12,262 (+339%), from €3,615 to €15,877
- Profit (loss) carried forward +€6,298
up €6,298 (+2.7%), from €237,555 to €243,853
- Gross operating margin -€2,441
down €2,441 (-11.1%), from €22,015 to €19,574
- Depreciation -€1,171
down €1,171 (-23.7%), from €4,933 to €3,762
- Taxes -€845
down €845 (-26.4%), from €3,205 to €2,359
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 | €622,287 | €626,558 | +€4,271 | +0.7% |
| Fixed assets | 21/28 | €602,105 | €598,343 | -€3,762 | -0.6% |
| Tangible fixed assets | 22/27 | €11,581 | €7,820 | -€3,762 | -32.5% |
| Land and buildings | 22 | €8,252 | €7,820 | -€433 | -5.2% |
| Furniture and vehicles | 24 | €3,329 | - | -€3,329 | |
| Financial fixed assets | 28 | €590,524 | €590,524 | = | 0.0% |
| Current assets | 29/58 | €20,182 | €28,215 | +€8,033 | +39.8% |
| Amounts receivable within one year | 40/41 | - | €10,000 | +€10,000 | |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €20,182 | €18,215 | -€1,967 | -9.7% |
| Total equity and liabilities | 10/49 | €622,287 | €626,558 | +€4,271 | +0.7% |
| Equity | 10/15 | €514,764 | €521,062 | +€6,298 | +1.2% |
| Contributions | 10/11 | €252,009 | €252,009 | = | 0.0% |
| Capital | 10 | €252,009 | €252,009 | = | 0.0% |
| Issued capital | 100 | €252,009 | €252,009 | = | 0.0% |
| Reserves | 13 | €25,201 | €25,201 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,201 | €25,201 | = | 0.0% |
| Legal reserve | 130 | €25,201 | €25,201 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,555 | €243,853 | +€6,298 | +2.7% |
| Amounts payable | 17/49 | €107,523 | €105,496 | -€2,027 | -1.9% |
| Amounts payable within one year | 42/48 | €107,523 | €105,496 | -€2,027 | -1.9% |
| Trade debts | 44 | €3,615 | €15,877 | +€12,262 | +339% |
| Suppliers | 440/4 | €3,615 | €15,877 | +€12,262 | +339% |
| Taxes, remuneration and social security | 45 | €8,449 | €7,541 | -€908 | -10.7% |
| Taxes | 450/3 | €5,422 | €4,480 | -€942 | -17.4% |
| Remuneration and social security | 454/9 | €3,027 | €3,061 | +€34 | +1.1% |
| Other amounts payable | 47/48 | €95,460 | €82,078 | -€13,382 | -14.0% |
| Remuneration, social security and pensions | 62 | €1,483 | €1,506 | +€23 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,933 | €3,762 | -€1,171 | -23.7% |
| Other operating charges | 640/8 | €5,040 | €5,177 | +€137 | +2.7% |
| Gross operating margin | 9900 | €22,015 | €19,574 | -€2,441 | -11.1% |
| Operating profit (loss) | 9901 | €10,559 | €9,129 | -€1,430 | -13.5% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €363 | €472 | +€109 | +30.0% |
| Recurring financial charges | 65 | €363 | €472 | +€109 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €10,211 | €8,657 | -€1,553 | -15.2% |
| Income taxes | 67/77 | €3,205 | €2,359 | -€845 | -26.4% |
| Profit (loss) for the period | 9904 | €7,006 | €6,298 | -€708 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,006 | €6,298 | -€708 | -10.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.