FREE LENS: 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 LENS
Largest movements
- Receivables within one year -€1,235
down €1,235 (-66.3%), from €1,862 to €627
of which Trade receivables: -€919
- Cash -€510
down €510 (-23.2%), from €2,196 to €1,686
mainly Net result for the year (-€1,985) and Deferred charges and accrued income (-€305)
- Deferred charges and accrued income +€305
new in 2025: €305
- Profit (loss) carried forward -€1,985
down €1,985 (-1.9%), from -€103,941 to -€105,926
- Other debts +€561
up €561 (+1.4%), from €39,322 to €39,883
- Trade debts -€143
down €143 (-40.9%), from €349 to €206
of which Suppliers: -€143
- Tax, wage and social debts +€126
up €126 (+123%), from €102 to €228
- Gross operating margin -€2,007
down €2,007, from €958 to -€1,049
- Financial charges -€350
down €350 (-39.5%), from €886 to €536
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €4,057 | €2,617 | -€1,440 | -35.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €4,057 | €2,617 | -€1,440 | -35.5% |
| Amounts receivable within one year | 40/41 | €1,862 | €627 | -€1,235 | -66.3% |
| Trade receivables | 40 | €1,319 | €400 | -€919 | -69.7% |
| Other amounts receivable | 41 | €542 | €227 | -€316 | -58.2% |
| Cash at bank and in hand | 54/58 | €2,196 | €1,686 | -€510 | -23.2% |
| Deferred charges and accrued income | 490/1 | - | €305 | +€305 | |
| Total equity and liabilities | 10/49 | €4,057 | €2,617 | -€1,440 | -35.5% |
| Equity | 10/15 | -€35,716 | -€37,701 | -€1,985 | -5.6% |
| Contributions | 10/11 | €62,023 | €62,023 | = | 0.0% |
| Capital | 10 | €62,023 | €62,023 | = | 0.0% |
| Issued capital | 100 | €62,023 | €62,023 | = | 0.0% |
| Reserves | 13 | €6,202 | €6,202 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,202 | €6,202 | = | 0.0% |
| Legal reserve | 130 | €6,202 | €6,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,941 | -€105,926 | -€1,985 | -1.9% |
| Amounts payable | 17/49 | €39,773 | €40,318 | +€544 | +1.4% |
| Amounts payable within one year | 42/48 | €39,773 | €40,318 | +€544 | +1.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €349 | €206 | -€143 | -40.9% |
| Suppliers | 440/4 | €349 | €206 | -€143 | -40.9% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €102 | €228 | +€126 | +123% |
| Taxes | 450/3 | €102 | €228 | +€126 | +123% |
| Other amounts payable | 47/48 | €39,322 | €39,883 | +€561 | +1.4% |
| Non-recurring operating income | 76A | €359 | €0 | -€359 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €958 | -€1,049 | -€2,007 | |
| Operating profit (loss) | 9901 | €571 | -€1,449 | -€2,020 | |
| Financial charges | 65/66B | €886 | €536 | -€350 | -39.5% |
| Recurring financial charges | 65 | €886 | €536 | -€350 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | -€315 | -€1,985 | -€1,670 | -530% |
| Profit (loss) for the period | 9904 | -€315 | -€1,985 | -€1,670 | -530% |
| Profit (loss) for the period to be appropriated | 9905 | -€315 | -€1,985 | -€1,670 | -530% |
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 30 October 2026 via checked.be.