FREE LANCE MANAGEMENT: 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 LANCE MANAGEMENT
Largest movements
- Cash +€23,206
up €23,206 (+240%), from €9,652 to €32,858
mainly Net result for the year (+€19,918) and Receivables within one year (+€7,600)
- Receivables within one year -€7,600
down €7,600 (-17.3%), from €43,900 to €36,300
- Profit (loss) carried forward +€19,918
up €19,918 (+58.1%), from €34,265 to €54,184
- Trade debts -€8,237
no longer reported in 2025 (was €8,237)
- Tax, wage and social debts +€3,735
up €3,735 (+72.7%), from €5,139 to €8,875
- Gross operating margin +€18,539
up €18,539 (+257%), from €7,218 to €25,757
- Taxes +€3,714
up €3,714 (+250%), from €1,487 to €5,201
- Other operating charges -€276
no longer reported in 2025 (was €276)
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 | €54,671 | €69,686 | +€15,015 | +27.5% |
| Fixed assets | 21/28 | €901 | €303 | -€598 | -66.4% |
| Tangible fixed assets | 22/27 | €901 | €303 | -€598 | -66.4% |
| Furniture and vehicles | 24 | €901 | €303 | -€598 | -66.4% |
| Current assets | 29/58 | €53,771 | €69,383 | +€15,612 | +29.0% |
| Amounts receivable within one year | 40/41 | €43,900 | €36,300 | -€7,600 | -17.3% |
| Trade receivables | 40 | €43,900 | €36,300 | -€7,600 | -17.3% |
| Cash at bank and in hand | 54/58 | €9,652 | €32,858 | +€23,206 | +240% |
| Deferred charges and accrued income | 490/1 | €219 | €225 | +€7 | +3.0% |
| Total equity and liabilities | 10/49 | €54,671 | €69,686 | +€15,015 | +27.5% |
| Equity | 10/15 | €36,265 | €56,184 | +€19,918 | +54.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,265 | €54,184 | +€19,918 | +58.1% |
| Amounts payable | 17/49 | €18,406 | €13,502 | -€4,904 | -26.6% |
| Amounts payable within one year | 42/48 | €18,406 | €13,502 | -€4,904 | -26.6% |
| Trade debts | 44 | €8,237 | - | -€8,237 | |
| Suppliers | 440/4 | €8,237 | - | -€8,237 | |
| Taxes, remuneration and social security | 45 | €5,139 | €8,875 | +€3,735 | +72.7% |
| Taxes | 450/3 | €5,139 | €8,875 | +€3,735 | +72.7% |
| Other amounts payable | 47/48 | €5,030 | €4,628 | -€402 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €598 | €598 | = | 0.0% |
| Other operating charges | 640/8 | €276 | - | -€276 | |
| Gross operating margin | 9900 | €7,218 | €25,757 | +€18,539 | +257% |
| Operating profit (loss) | 9901 | €6,344 | €25,159 | +€18,815 | +297% |
| Financial charges | 65/66B | €30 | €39 | +€9 | +30.0% |
| Recurring financial charges | 65 | €30 | €39 | +€9 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €6,314 | €25,120 | +€18,806 | +298% |
| Income taxes | 67/77 | €1,487 | €5,201 | +€3,714 | +250% |
| Profit (loss) for the period | 9904 | €4,827 | €19,918 | +€15,092 | +313% |
| Profit (loss) for the period to be appropriated | 9905 | €4,827 | €19,918 | +€15,092 | +313% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.