A-Freelance: 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.
A-Freelance
Largest movements
- Cash -€15,103
down €15,103 (-62.5%), from €24,177 to €9,074
mainly Receivables within one year (-€14,302) and Other debts (-€6,772)
- Receivables within one year +€14,302
up €14,302 (+31.1%), from €45,973 to €60,275
of which Other amounts receivable: +€10,386
- Tangible fixed assets -€1,854
down €1,854 (-26.7%), from €6,940 to €5,086
of which Furniture and vehicles: -€2,102
- Deferred charges and accrued income -€1,755
down €1,755 (-51.9%), from €3,383 to €1,628
- Other debts -€6,772
down €6,772 (-65.9%), from €10,269 to €3,497
- Reserves +€4,417
up €4,417 (+7.0%), from €63,341 to €67,758
of which Distributable reserves: +€4,417
- Trade debts -€2,055
down €2,055 (-35.1%), from €5,862 to €3,807
- Gross operating margin -€16,183
down €16,183 (-28.3%), from €57,277 to €41,094
- Other operating charges +€7,306
up €7,306 (+42.6%), from €17,165 to €24,470
- Taxes -€6,517
down €6,517 (-54.9%), from €11,882 to €5,364
- Financial charges +€3,330
up €3,330 (+584%), from €570 to €3,900
- Staff costs -€2,623
no longer reported in 2025 (was €2,623)
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 | €80,472 | €76,062 | -€4,410 | -5.5% |
| Fixed assets | 21/28 | €6,940 | €5,086 | -€1,854 | -26.7% |
| Tangible fixed assets | 22/27 | €6,940 | €5,086 | -€1,854 | -26.7% |
| Plant, machinery and equipment | 23 | €845 | €1,093 | +€248 | +29.4% |
| Furniture and vehicles | 24 | €6,094 | €3,992 | -€2,102 | -34.5% |
| Current assets | 29/58 | €73,533 | €70,976 | -€2,556 | -3.5% |
| Amounts receivable within one year | 40/41 | €45,973 | €60,275 | +€14,302 | +31.1% |
| Trade receivables | 40 | €18,223 | €22,140 | +€3,916 | +21.5% |
| Other amounts receivable | 41 | €27,749 | €38,135 | +€10,386 | +37.4% |
| Cash at bank and in hand | 54/58 | €24,177 | €9,074 | -€15,103 | -62.5% |
| Deferred charges and accrued income | 490/1 | €3,383 | €1,628 | -€1,755 | -51.9% |
| Total equity and liabilities | 10/49 | €80,472 | €76,062 | -€4,410 | -5.5% |
| Equity | 10/15 | €64,341 | €68,758 | +€4,417 | +6.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €63,341 | €67,758 | +€4,417 | +7.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €63,241 | €67,658 | +€4,417 | +7.0% |
| Amounts payable | 17/49 | €16,132 | €7,304 | -€8,827 | -54.7% |
| Amounts payable within one year | 42/48 | €16,132 | €7,304 | -€8,827 | -54.7% |
| Trade debts | 44 | €5,862 | €3,807 | -€2,055 | -35.1% |
| Suppliers | 440/4 | €5,862 | €3,807 | -€2,055 | -35.1% |
| Other amounts payable | 47/48 | €10,269 | €3,497 | -€6,772 | -65.9% |
| Remuneration, social security and pensions | 62 | €2,623 | - | -€2,623 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €747 | €2,942 | +€2,195 | +294% |
| Other operating charges | 640/8 | €17,165 | €24,470 | +€7,306 | +42.6% |
| Gross operating margin | 9900 | €57,277 | €41,094 | -€16,183 | -28.3% |
| Operating profit (loss) | 9901 | €36,742 | €13,681 | -€23,060 | -62.8% |
| Financial charges | 65/66B | €570 | €3,900 | +€3,330 | +584% |
| Recurring financial charges | 65 | €570 | €3,900 | +€3,330 | +584% |
| Profit (loss) for the period before taxes | 9903 | €36,172 | €9,782 | -€26,390 | -73.0% |
| Income taxes | 67/77 | €11,882 | €5,364 | -€6,517 | -54.9% |
| Profit (loss) for the period | 9904 | €24,290 | €4,417 | -€19,873 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,290 | €4,417 | -€19,873 | -81.8% |
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 20 October 2026 via checked.be.