FREEBEESOFT: 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.
FREEBEESOFT
Largest movements
- Cash +€9,290
up €9,290 (+11.0%), from €84,624 to €93,914
mainly Net result for the year (+€82,313) and Other debts (+€7,480)
- Tangible fixed assets +€6,181
up €6,181 (+165.7%), from €3,732 to €9,913
of which Furniture and vehicles: +€3,378
- Other debts +€7,480
up €7,480 (+9.7%), from €76,758 to €84,238
- Profit (loss) carried forward +€4,313
up €4,313 (+111.8%), from €3,859 to €8,171
- Tax, wage and social debts +€1,880
up €1,880 (+17.3%), from €10,838 to €12,718
- Gross operating margin +€12,642
up €12,642 (+13.3%), from €95,282 to €107,925
- Taxes +€2,905
up €2,905 (+14.9%), from €19,470 to €22,375
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 | €111,528 | €125,834 | +€14,305 | +12.8% |
| Fixed assets | 21/28 | €3,732 | €9,913 | +€6,181 | +165.7% |
| Tangible fixed assets | 22/27 | €3,732 | €9,913 | +€6,181 | +165.7% |
| Plant, machinery and equipment | 23 | €197 | €1,073 | +€876 | +445.2% |
| Furniture and vehicles | 24 | €2,500 | €5,877 | +€3,378 | +135.1% |
| Other tangible fixed assets | 26 | €1,035 | €2,963 | +€1,928 | +186.2% |
| Current assets | 29/58 | €107,797 | €115,921 | +€8,124 | +7.5% |
| Amounts receivable within one year | 40/41 | €22,378 | €21,151 | -€1,227 | -5.5% |
| Trade receivables | 40 | €21,780 | €21,151 | -€629 | -2.9% |
| Other amounts receivable | 41 | €598 | - | -€598 | |
| Cash at bank and in hand | 54/58 | €84,624 | €93,914 | +€9,290 | +11.0% |
| Deferred charges and accrued income | 490/1 | €795 | €856 | +€61 | +7.6% |
| Total equity and liabilities | 10/49 | €111,528 | €125,834 | +€14,305 | +12.8% |
| Equity | 10/15 | €23,636 | €27,948 | +€4,313 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,177 | €1,177 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,177 | €1,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,859 | €8,171 | +€4,313 | +111.8% |
| Amounts payable | 17/49 | €87,893 | €97,886 | +€9,993 | +11.4% |
| Amounts payable within one year | 42/48 | €87,893 | €97,886 | +€9,993 | +11.4% |
| Trade debts | 44 | €297 | €930 | +€633 | +213.0% |
| Suppliers | 440/4 | €297 | €930 | +€633 | +213.0% |
| Taxes, remuneration and social security | 45 | €10,838 | €12,718 | +€1,880 | +17.3% |
| Taxes | 450/3 | €10,838 | €12,718 | +€1,880 | +17.3% |
| Other amounts payable | 47/48 | €76,758 | €84,238 | +€7,480 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,626 | €1,742 | +€116 | +7.1% |
| Other operating charges | 640/8 | €835 | €854 | +€19 | +2.2% |
| Gross operating margin | 9900 | €95,282 | €107,925 | +€12,642 | +13.3% |
| Operating profit (loss) | 9901 | €92,821 | €105,329 | +€12,508 | +13.5% |
| Financial income | 75/76B | €227 | €575 | +€349 | +153.9% |
| Recurring financial income | 75 | €227 | €575 | +€349 | +153.9% |
| Financial charges | 65/66B | €1,372 | €1,216 | -€155 | -11.3% |
| Recurring financial charges | 65 | €1,372 | €1,216 | -€155 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €91,676 | €104,688 | +€13,012 | +14.2% |
| Income taxes | 67/77 | €19,470 | €22,375 | +€2,905 | +14.9% |
| Profit (loss) for the period | 9904 | €72,206 | €82,313 | +€10,107 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,206 | €82,313 | +€10,107 | +14.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.