YUSER: 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.
YUSER
Largest movements
- Cash -€8,596
down €8,596 (-32.0%), from €26,831 to €18,235
mainly Trade debts (-€8,136) and Investment in fixed assets (net) (-€7,496)
- Tangible fixed assets +€5,904
up €5,904 (+75.1%), from €7,864 to €13,768
of which Plant, machinery and equipment: +€6,630
- Receivables within one year +€1,786
up €1,786 (+203%), from €880 to €2,666
- Stocks and contracts +€684
up €684 (+69.2%), from €988 to €1,672
- Deferred charges and accrued income -€679
no longer reported in 2025 (was €679)
- Trade debts -€8,136
down €8,136 (-66.7%), from €12,201 to €4,065
- Profit (loss) carried forward +€6,183
up €6,183 (+35.4%), from €17,466 to €23,649
- Tax, wage and social debts +€1,052
up €1,052 (+14.0%), from €7,500 to €8,552
of which Remuneration and social security: +€5,733
- Staff costs +€45,798
up €45,798 (+412%), from €11,114 to €56,912
- Gross operating margin +€32,313
up €32,313 (+74.8%), from €43,220 to €75,533
- Taxes -€3,447
down €3,447 (-66.3%), from €5,200 to €1,753
- Other operating charges +€3,359
up €3,359 (+341%), from €985 to €4,344
- Depreciation +€921
up €921 (+137%), from €671 to €1,592
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 | €40,167 | €39,266 | -€901 | -2.2% |
| Fixed assets | 21/28 | €10,789 | €16,693 | +€5,904 | +54.7% |
| Tangible fixed assets | 22/27 | €7,864 | €13,768 | +€5,904 | +75.1% |
| Plant, machinery and equipment | 23 | €5,963 | €12,593 | +€6,630 | +111% |
| Furniture and vehicles | 24 | €1,901 | €1,175 | -€726 | -38.2% |
| Financial fixed assets | 28 | €2,925 | €2,925 | = | 0.0% |
| Current assets | 29/58 | €29,378 | €22,573 | -€6,805 | -23.2% |
| Stocks and contracts in progress | 3 | €988 | €1,672 | +€684 | +69.2% |
| Stocks | 30/36 | €988 | €1,672 | +€684 | +69.2% |
| Amounts receivable within one year | 40/41 | €880 | €2,666 | +€1,786 | +203% |
| Other amounts receivable | 41 | €880 | €2,666 | +€1,786 | +203% |
| Cash at bank and in hand | 54/58 | €26,831 | €18,235 | -€8,596 | -32.0% |
| Deferred charges and accrued income | 490/1 | €679 | - | -€679 | |
| Total equity and liabilities | 10/49 | €40,167 | €39,266 | -€901 | -2.2% |
| Equity | 10/15 | €20,466 | €26,649 | +€6,183 | +30.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,466 | €23,649 | +€6,183 | +35.4% |
| Amounts payable | 17/49 | €19,700 | €12,617 | -€7,083 | -36.0% |
| Amounts payable within one year | 42/48 | €19,700 | €12,617 | -€7,083 | -36.0% |
| Trade debts | 44 | €12,201 | €4,065 | -€8,136 | -66.7% |
| Suppliers | 440/4 | €12,201 | €4,065 | -€8,136 | -66.7% |
| Taxes, remuneration and social security | 45 | €7,500 | €8,552 | +€1,052 | +14.0% |
| Taxes | 450/3 | €7,037 | €2,357 | -€4,680 | -66.5% |
| Remuneration and social security | 454/9 | €462 | €6,195 | +€5,733 | +1,240% |
| Non-recurring operating income | 76A | €21,000 | - | -€21,000 | |
| Remuneration, social security and pensions | 62 | €11,114 | €56,912 | +€45,798 | +412% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €671 | €1,592 | +€921 | +137% |
| Other operating charges | 640/8 | €985 | €4,344 | +€3,359 | +341% |
| Gross operating margin | 9900 | €43,220 | €75,533 | +€32,313 | +74.8% |
| Operating profit (loss) | 9901 | €30,450 | €12,685 | -€17,765 | -58.3% |
| Financial income | 75/76B | €1 | €2 | +€1 | +83.5% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +83.5% |
| Financial charges | 65/66B | €4,687 | €4,751 | +€64 | +1.4% |
| Recurring financial charges | 65 | €4,687 | €4,751 | +€64 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €25,764 | €7,936 | -€17,828 | -69.2% |
| Income taxes | 67/77 | €5,200 | €1,753 | -€3,447 | -66.3% |
| Profit (loss) for the period | 9904 | €20,564 | €6,183 | -€14,381 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,564 | €6,183 | -€14,381 | -69.9% |
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 13 October 2026 via checked.be.