uSITE: 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.
uSITE
Largest movements
- Tangible fixed assets +€42,408
up €42,408 (+571%), from €7,422 to €49,830
of which Furniture and vehicles: +€42,675
- Cash +€36,797
up €36,797 (+16.9%), from €218,233 to €255,030
mainly Net result for the year (+€79,521) and Other debts (+€66,969)
- Other debts +€66,969
up €66,969 (+194%), from €34,561 to €101,531
- Debts after one year +€19,882
new in 2025: €19,882
- Reserves -€19,620
down €19,620 (-6.4%), from €305,278 to €285,658
- Current portion of long-term debt +€17,761
new in 2025: €17,761
- Gross operating margin +€18,022
up €18,022 (+17.2%), from €104,514 to €122,536
- Depreciation +€11,534
up €11,534 (+2,124%), from €543 to €12,077
- Financial charges +€2,347
up €2,347, from -€646 to €1,701
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 | €363,771 | €446,285 | +€82,514 | +22.7% |
| Fixed assets | 21/28 | €7,422 | €49,830 | +€42,408 | +571% |
| Tangible fixed assets | 22/27 | €7,422 | €49,830 | +€42,408 | +571% |
| Furniture and vehicles | 24 | €7,105 | €49,779 | +€42,675 | +601% |
| Other tangible fixed assets | 26 | €317 | €51 | -€266 | -83.9% |
| Current assets | 29/58 | €356,348 | €396,454 | +€40,106 | +11.3% |
| Amounts receivable within one year | 40/41 | €14,399 | €17,387 | +€2,988 | +20.8% |
| Trade receivables | 40 | €14,399 | €17,387 | +€2,988 | +20.8% |
| Current investments | 50/53 | €119,792 | €119,792 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €218,233 | €255,030 | +€36,797 | +16.9% |
| Deferred charges and accrued income | 490/1 | €3,924 | €4,244 | +€320 | +8.2% |
| Total equity and liabilities | 10/49 | €363,771 | €446,285 | +€82,514 | +22.7% |
| Equity | 10/15 | €311,478 | €291,858 | -€19,620 | -6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €305,278 | €285,658 | -€19,620 | -6.4% |
| Distributable reserves | 133 | €305,278 | €285,658 | -€19,620 | -6.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,293 | €154,427 | +€102,134 | +195% |
| Amounts payable after more than one year | 17 | - | €19,882 | +€19,882 | |
| Financial debts | 170/4 | - | €19,882 | +€19,882 | |
| Amounts payable within one year | 42/48 | €51,998 | €134,108 | +€82,110 | +158% |
| Current portion of amounts payable after more than one year | 42 | - | €17,761 | +€17,761 | |
| Trade debts | 44 | €1,345 | €1,222 | -€123 | -9.2% |
| Suppliers | 440/4 | €1,345 | €1,222 | -€123 | -9.2% |
| Taxes, remuneration and social security | 45 | €16,091 | €13,595 | -€2,496 | -15.5% |
| Taxes | 450/3 | €16,091 | €13,595 | -€2,496 | -15.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €34,561 | €101,531 | +€66,969 | +194% |
| Accrued charges and deferred income | 492/3 | €295 | €437 | +€142 | +48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €543 | €12,077 | +€11,534 | +2,124% |
| Other operating charges | 640/8 | €612 | €444 | -€168 | -27.5% |
| Gross operating margin | 9900 | €104,514 | €122,536 | +€18,022 | +17.2% |
| Operating profit (loss) | 9901 | €103,359 | €110,016 | +€6,657 | +6.4% |
| Financial income | 75/76B | €1,508 | €1,576 | +€68 | +4.5% |
| Recurring financial income | 75 | €1,508 | €1,576 | +€68 | +4.5% |
| Financial charges | 65/66B | -€646 | €1,701 | +€2,347 | |
| Recurring financial charges | 65 | -€646 | €1,701 | +€2,347 | |
| Profit (loss) for the period before taxes | 9903 | €105,513 | €109,890 | +€4,377 | +4.1% |
| Income taxes | 67/77 | €29,491 | €30,370 | +€878 | +3.0% |
| Profit (loss) for the period | 9904 | €76,022 | €79,521 | +€3,499 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,022 | €79,521 | +€3,499 | +4.6% |
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 30 October 2026 via checked.be.