BreakFree: 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.
BreakFree
Largest movements
- Tangible fixed assets +€102,050
up €102,050 (+34.3%), from €297,540 to €399,590
of which Furniture and vehicles: +€103,673
- Cash -€58,581
down €58,581 (-43.4%), from €135,055 to €76,474
mainly Investment in fixed assets (net) (-€203,184) and Net result for the year (-€45,009)
- Receivables within one year +€44,604
up €44,604 (+986.5%), from €4,521 to €49,126
of which Trade receivables: +€39,451
- Other debts +€50,711
up €50,711 (+19.6%), from €259,048 to €309,759
- Debts after one year +€48,256
up €48,256 (+33.8%), from €142,633 to €190,889
- Profit (loss) carried forward -€44,010
down €44,010 (-91.0%), from -€48,378 to -€92,387
- Current portion of long-term debt +€39,234
up €39,234 (+58.3%), from €67,338 to €106,571
- Advances received -€6,007
down €6,007 (-100.0%), from €6,007 to €0
- Gross operating margin +€74,834
up €74,834, from -€7,276 to €67,558
- Depreciation +€63,973
up €63,973 (+172.2%), from €37,161 to €101,134
- Financial charges +€7,099
up €7,099 (+299.3%), from €2,372 to €9,471
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 | €445,310 | €530,948 | +€85,638 | +19.2% |
| Fixed assets | 21/28 | €297,540 | €399,590 | +€102,050 | +34.3% |
| Tangible fixed assets | 22/27 | €297,540 | €399,590 | +€102,050 | +34.3% |
| Plant, machinery and equipment | 23 | €7,999 | €6,376 | -€1,623 | -20.3% |
| Furniture and vehicles | 24 | €289,541 | €393,214 | +€103,673 | +35.8% |
| Current assets | 29/58 | €147,770 | €131,358 | -€16,412 | -11.1% |
| Amounts receivable within one year | 40/41 | €4,521 | €49,126 | +€44,604 | +986.5% |
| Trade receivables | 40 | €4,462 | €43,914 | +€39,451 | +884.1% |
| Other amounts receivable | 41 | €59 | €5,212 | +€5,153 | +8725.4% |
| Cash at bank and in hand | 54/58 | €135,055 | €76,474 | -€58,581 | -43.4% |
| Deferred charges and accrued income | 490/1 | €8,193 | €5,758 | -€2,435 | -29.7% |
| Total equity and liabilities | 10/49 | €445,310 | €530,948 | +€85,638 | +19.2% |
| Equity | 10/15 | -€38,378 | -€82,387 | -€44,010 | -114.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,378 | -€92,387 | -€44,010 | -91.0% |
| Amounts payable | 17/49 | €483,688 | €613,335 | +€129,648 | +26.8% |
| Amounts payable after more than one year | 17 | €142,633 | €190,889 | +€48,256 | +33.8% |
| Financial debts | 170/4 | €142,633 | €190,889 | +€48,256 | +33.8% |
| Amounts payable within one year | 42/48 | €337,668 | €420,851 | +€83,183 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €67,338 | €106,571 | +€39,234 | +58.3% |
| Trade debts | 44 | €4,931 | €4,521 | -€410 | -8.3% |
| Suppliers | 440/4 | €4,931 | €4,521 | -€410 | -8.3% |
| Advances received on contracts in progress | 46 | €6,007 | €0 | -€6,007 | -100.0% |
| Taxes, remuneration and social security | 45 | €344 | €0 | -€344 | -100.0% |
| Taxes | 450/3 | €344 | €0 | -€344 | -100.0% |
| Other amounts payable | 47/48 | €259,048 | €309,759 | +€50,711 | +19.6% |
| Accrued charges and deferred income | 492/3 | €3,386 | €1,595 | -€1,791 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,161 | €101,134 | +€63,973 | +172.2% |
| Other operating charges | 640/8 | €1,569 | €2,036 | +€467 | +29.8% |
| Gross operating margin | 9900 | -€7,276 | €67,558 | +€74,834 | |
| Operating profit (loss) | 9901 | -€46,006 | -€35,612 | +€10,393 | +22.6% |
| Financial income | 75/76B | - | €74 | +€74 | |
| Recurring financial income | 75 | - | €74 | +€74 | |
| Financial charges | 65/66B | €2,372 | €9,471 | +€7,099 | +299.3% |
| Recurring financial charges | 65 | €2,372 | €9,471 | +€7,099 | +299.3% |
| Profit (loss) for the period before taxes | 9903 | -€48,378 | -€45,009 | +€3,368 | +7.0% |
| Profit (loss) for the period | 9904 | -€48,378 | -€45,009 | +€3,368 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,378 | -€45,009 | +€3,368 | +7.0% |
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 6 October 2026 via checked.be.