FREE-STYLE HOMECONSTRUCT: 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-STYLE HOMECONSTRUCT
Largest movements
- Cash -€20,394
down €20,394 (-92.6%), from €22,013 to €1,619
mainly Other debts (-€24,708) and Receivables within one year (-€4,870)
- Tangible fixed assets -€5,223
down €5,223 (-33.6%), from €15,535 to €10,312
of which Land and buildings: -€4,402
- Receivables within one year +€4,870
up €4,870 (+480%), from €1,015 to €5,885
of which Trade receivables: +€5,867
- Stocks and contracts -€4,585
down €4,585 (-64.8%), from €7,071 to €2,486
of which Stocks: -€2,307
- Intangible fixed assets -€3,727
down €3,727 (-60.2%), from €6,189 to €2,461
- Other debts -€24,708
down €24,708 (-55.4%), from €44,605 to €19,896
- Trade debts -€3,746
down €3,746 (-91.8%), from €4,081 to €335
- Profit (loss) carried forward -€605
down €605 (-3.9%), from -€15,463 to -€16,068
- Gross operating margin -€4,461
down €4,461 (-34.0%), from €13,106 to €8,645
- Staff costs -€1,582
down €1,582 (-95.9%), from €1,649 to €67
- Depreciation -€565
down €565 (-5.9%), from €9,516 to €8,951
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 | €51,822 | €22,763 | -€29,059 | -56.1% |
| Fixed assets | 21/28 | €21,724 | €12,773 | -€8,951 | -41.2% |
| Intangible fixed assets | 21 | €6,189 | €2,461 | -€3,727 | -60.2% |
| Tangible fixed assets | 22/27 | €15,535 | €10,312 | -€5,223 | -33.6% |
| Land and buildings | 22 | €14,171 | €9,770 | -€4,402 | -31.1% |
| Plant, machinery and equipment | 23 | €1,364 | €542 | -€821 | -60.2% |
| Current assets | 29/58 | €30,099 | €9,990 | -€20,109 | -66.8% |
| Stocks and contracts in progress | 3 | €7,071 | €2,486 | -€4,585 | -64.8% |
| Stocks | 30/36 | €4,793 | €2,486 | -€2,307 | -48.1% |
| Contracts in progress | 37 | €2,278 | - | -€2,278 | |
| Amounts receivable within one year | 40/41 | €1,015 | €5,885 | +€4,870 | +480% |
| Trade receivables | 40 | - | €5,867 | +€5,867 | |
| Other amounts receivable | 41 | €1,015 | €18 | -€996 | -98.2% |
| Cash at bank and in hand | 54/58 | €22,013 | €1,619 | -€20,394 | -92.6% |
| Total equity and liabilities | 10/49 | €51,822 | €22,763 | -€29,059 | -56.1% |
| Equity | 10/15 | €3,137 | €2,532 | -€605 | -19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,463 | -€16,068 | -€605 | -3.9% |
| Amounts payable | 17/49 | €48,686 | €20,231 | -€28,454 | -58.4% |
| Amounts payable within one year | 42/48 | €48,686 | €20,231 | -€28,454 | -58.4% |
| Trade debts | 44 | €4,081 | €335 | -€3,746 | -91.8% |
| Suppliers | 440/4 | €4,081 | €335 | -€3,746 | -91.8% |
| Other amounts payable | 47/48 | €44,605 | €19,896 | -€24,708 | -55.4% |
| Non-recurring operating income | 76A | €1,200 | - | -€1,200 | |
| Remuneration, social security and pensions | 62 | €1,649 | €67 | -€1,582 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,516 | €8,951 | -€565 | -5.9% |
| Other operating charges | 640/8 | €185 | €190 | +€6 | +3.1% |
| Gross operating margin | 9900 | €13,106 | €8,645 | -€4,461 | -34.0% |
| Operating profit (loss) | 9901 | €1,756 | -€563 | -€2,319 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.0% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €1,726 | -€605 | -€2,331 | |
| Profit (loss) for the period | 9904 | €1,726 | -€605 | -€2,331 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,726 | -€605 | -€2,331 |
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 18 October 2026 via checked.be.