FREE COM AIR: 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.
FREE COM AIR
Largest movements
- Financial fixed assets +€78,000
up €78,000 (+50.8%), from €153,397 to €231,397
- Receivables within one year -€11,376
down €11,376 (-66.4%), from €17,127 to €5,751
of which Other amounts receivable: -€12,216
- Debts after one year +€91,000
up €91,000 (+364.0%), from €25,000 to €116,000
- Other debts -€20,681
down €20,681 (-49.7%), from €41,579 to €20,898
- Profit (loss) carried forward -€3,145
down €3,145 (-5.4%), from €58,698 to €55,553
- Gross operating margin -€5,388
down €5,388, from €3,164 to -€2,224
- Financial charges -€1,589
down €1,589 (-91.4%), from €1,739 to €150
- Depreciation -€1,000
down €1,000 (-100.0%), from €1,000 to €0
- Other operating charges +€35
up €35 (+4.7%), from €737 to €772
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 | €174,766 | €240,641 | +€65,875 | +37.7% |
| Fixed assets | 21/28 | €153,397 | €231,397 | +€78,000 | +50.8% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €153,397 | €231,397 | +€78,000 | +50.8% |
| Current assets | 29/58 | €21,369 | €9,245 | -€12,125 | -56.7% |
| Amounts receivable within one year | 40/41 | €17,127 | €5,751 | -€11,376 | -66.4% |
| Trade receivables | 40 | €4,000 | €4,840 | +€840 | +21.0% |
| Other amounts receivable | 41 | €13,127 | €911 | -€12,216 | -93.1% |
| Cash at bank and in hand | 54/58 | €4,242 | €3,493 | -€749 | -17.7% |
| Total equity and liabilities | 10/49 | €174,766 | €240,641 | +€65,875 | +37.7% |
| Equity | 10/15 | €80,698 | €77,553 | -€3,145 | -3.9% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,698 | €55,553 | -€3,145 | -5.4% |
| Amounts payable | 17/49 | €94,067 | €163,088 | +€69,021 | +73.4% |
| Amounts payable after more than one year | 17 | €25,000 | €116,000 | +€91,000 | +364.0% |
| Financial debts | 170/4 | €25,000 | €116,000 | +€91,000 | +364.0% |
| Amounts payable within one year | 42/48 | €69,067 | €47,088 | -€21,979 | -31.8% |
| Trade debts | 44 | €25,908 | €26,190 | +€282 | +1.1% |
| Suppliers | 440/4 | €25,908 | €26,190 | +€282 | +1.1% |
| Taxes, remuneration and social security | 45 | €1,580 | €0 | -€1,580 | -100.0% |
| Taxes | 450/3 | €1,580 | €0 | -€1,580 | -100.0% |
| Other amounts payable | 47/48 | €41,579 | €20,898 | -€20,681 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €0 | -€1,000 | -100.0% |
| Other operating charges | 640/8 | €737 | €772 | +€35 | +4.7% |
| Gross operating margin | 9900 | €3,164 | -€2,224 | -€5,388 | |
| Operating profit (loss) | 9901 | €1,427 | -€2,995 | -€4,422 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,739 | €150 | -€1,589 | -91.4% |
| Recurring financial charges | 65 | €1,739 | €150 | -€1,589 | -91.4% |
| Profit (loss) for the period before taxes | 9903 | -€312 | -€3,145 | -€2,833 | -907.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€312 | -€3,145 | -€2,833 | -907.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€312 | -€3,145 | -€2,833 | -907.1% |
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 12 October 2026 via checked.be.