USIT: 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.
USIT
Largest movements
- Cash +€35,939
up €35,939 (+240.2%), from €14,961 to €50,900
mainly Depreciation (+€16,411) and Current investments (+€12,408)
- Tangible fixed assets -€16,412
down €16,412 (-31.9%), from €51,517 to €35,105
of which Furniture and vehicles: -€16,318
- Current investments -€12,408
no longer reported in 2025 (was €12,408)
- Receivables within one year -€11,958
down €11,958 (-53.9%), from €22,165 to €10,207
of which Trade receivables: -€10,839
- Current portion of long-term debt -€9,661
down €9,661 (-77.6%), from €12,447 to €2,786
- Reserves +€8,903
up €8,903 (+18.4%), from €48,360 to €57,263
- Trade debts -€4,591
down €4,591 (-65.9%), from €6,972 to €2,381
- Tax, wage and social debts +€3,141
up €3,141 (+26.0%), from €12,082 to €15,223
of which Taxes: +€3,141
- Debts after one year -€2,786
no longer reported in 2025 (was €2,786)
- Gross operating margin -€4,590
down €4,590 (-13.0%), from €35,171 to €30,581
- Taxes -€2,833
down €2,833 (-46.3%), from €6,123 to €3,290
- Financial charges -€869
down €869 (-57.7%), from €1,505 to €636
- Other operating charges -€444
down €444 (-24.3%), from €1,824 to €1,380
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 | €101,051 | €96,891 | -€4,160 | -4.1% |
| Fixed assets | 21/28 | €51,517 | €35,105 | -€16,412 | -31.9% |
| Tangible fixed assets | 22/27 | €51,517 | €35,105 | -€16,412 | -31.9% |
| Land and buildings | 22 | €2,780 | €2,686 | -€94 | -3.4% |
| Furniture and vehicles | 24 | €48,737 | €32,419 | -€16,318 | -33.5% |
| Current assets | 29/58 | €49,534 | €61,785 | +€12,251 | +24.7% |
| Amounts receivable within one year | 40/41 | €22,165 | €10,207 | -€11,958 | -53.9% |
| Trade receivables | 40 | €21,046 | €10,207 | -€10,839 | -51.5% |
| Other amounts receivable | 41 | €1,119 | - | -€1,119 | |
| Current investments | 50/53 | €12,408 | - | -€12,408 | |
| Cash at bank and in hand | 54/58 | €14,961 | €50,900 | +€35,939 | +240.2% |
| Deferred charges and accrued income | 490/1 | - | €678 | +€678 | |
| Total equity and liabilities | 10/49 | €101,051 | €96,891 | -€4,160 | -4.1% |
| Equity | 10/15 | €56,697 | €65,601 | +€8,904 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,360 | €57,263 | +€8,903 | +18.4% |
| Distributable reserves | 133 | €48,360 | €57,263 | +€8,903 | +18.4% |
| Profit (loss) carried forward | 14 | €2,137 | €2,138 | +€1 | 0.0% |
| Amounts payable | 17/49 | €44,354 | €31,289 | -€13,065 | -29.5% |
| Amounts payable after more than one year | 17 | €2,786 | - | -€2,786 | |
| Financial debts | 170/4 | €2,786 | - | -€2,786 | |
| Amounts payable within one year | 42/48 | €41,568 | €31,289 | -€10,279 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €12,447 | €2,786 | -€9,661 | -77.6% |
| Trade debts | 44 | €6,972 | €2,381 | -€4,591 | -65.9% |
| Suppliers | 440/4 | €6,972 | €2,381 | -€4,591 | -65.9% |
| Taxes, remuneration and social security | 45 | €12,082 | €15,223 | +€3,141 | +26.0% |
| Taxes | 450/3 | €10,082 | €13,223 | +€3,141 | +31.2% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €10,067 | €10,899 | +€832 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,411 | €16,411 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,824 | €1,380 | -€444 | -24.3% |
| Gross operating margin | 9900 | €35,171 | €30,581 | -€4,590 | -13.0% |
| Operating profit (loss) | 9901 | €16,936 | €12,790 | -€4,146 | -24.5% |
| Financial income | 75/76B | €55 | €40 | -€15 | -27.8% |
| Recurring financial income | 75 | €55 | €40 | -€15 | -27.8% |
| Financial charges | 65/66B | €1,505 | €636 | -€869 | -57.7% |
| Recurring financial charges | 65 | €1,505 | €636 | -€869 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €15,486 | €12,193 | -€3,293 | -21.3% |
| Income taxes | 67/77 | €6,123 | €3,290 | -€2,833 | -46.3% |
| Profit (loss) for the period | 9904 | €9,363 | €8,903 | -€460 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,363 | €8,903 | -€460 | -4.9% |
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 3 October 2026 via checked.be.