FREECASTER: 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.
FREECASTER
Largest movements
- Receivables within one year -€344,338
down €344,338 (-15.2%), from €2.3m to €1.9m
of which Trade receivables: -€869,388
- Other debts -€418,632
down €418,632 (-100%), from €418,632 to €0
- Tax, wage and social debts +€86,803
up €86,803 (+57.0%), from €152,265 to €239,067
of which Remuneration and social security: +€86,303
- Trade debts -€80,952
down €80,952 (-51.0%), from €158,875 to €77,923
- Profit (loss) carried forward +€41,278
up €41,278 (+2.8%), from €1.5m to €1.5m
- Gross operating margin -€433,515
down €433,515 (-32.7%), from €1.3m to €893,745
- Purchases and services -€310,351
down €310,351 (-43.4%), from €715,520 to €405,169
- Turnover -€173,229
down €173,229 (-12.6%), from €1.4m to €1.2m
- Staff costs +€27,287
up €27,287 (+3.5%), from €787,378 to €814,665
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,290,954 | €1,919,450 | -€371,504 | -16.2% |
| Fixed assets | 21/28 | €15,967 | €3,228 | -€12,739 | -79.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €15,967 | €3,228 | -€12,739 | -79.8% |
| Furniture and vehicles | 24 | €15,967 | €3,228 | -€12,739 | -79.8% |
| Current assets | 29/58 | €2,274,987 | €1,916,222 | -€358,765 | -15.8% |
| Amounts receivable within one year | 40/41 | €2,259,363 | €1,915,024 | -€344,338 | -15.2% |
| Trade receivables | 40 | €2,164,311 | €1,294,923 | -€869,388 | -40.2% |
| Other amounts receivable | 41 | €95,051 | €620,101 | +€525,050 | +552% |
| Deferred charges and accrued income | 490/1 | €15,624 | €1,198 | -€14,426 | -92.3% |
| Total equity and liabilities | 10/49 | €2,290,954 | €1,919,450 | -€371,504 | -16.2% |
| Equity | 10/15 | €1,561,182 | €1,602,460 | +€41,278 | +2.6% |
| Contributions | 10/11 | €50,001 | €50,001 | = | 0.0% |
| Reserves | 13 | €17,615 | €17,615 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €798 | €798 | = | 0.0% |
| Distributable reserves | 133 | €11,817 | €11,817 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,493,566 | €1,534,844 | +€41,278 | +2.8% |
| Amounts payable | 17/49 | €729,772 | €316,991 | -€412,781 | -56.6% |
| Amounts payable within one year | 42/48 | €729,772 | €316,991 | -€412,781 | -56.6% |
| Trade debts | 44 | €158,875 | €77,923 | -€80,952 | -51.0% |
| Suppliers | 440/4 | €158,875 | €77,923 | -€80,952 | -51.0% |
| Taxes, remuneration and social security | 45 | €152,265 | €239,067 | +€86,803 | +57.0% |
| Taxes | 450/3 | €3,125 | €3,624 | +€499 | +16.0% |
| Remuneration and social security | 454/9 | €149,140 | €235,443 | +€86,303 | +57.9% |
| Other amounts payable | 47/48 | €418,632 | €0 | -€418,632 | -100% |
| Turnover | 70 | €1,377,494 | €1,204,265 | -€173,229 | -12.6% |
| Non-recurring operating income | 76A | €0 | €5,950 | +€5,950 | |
| Goods, raw materials, services and sundry goods | 60/61 | €715,520 | €405,169 | -€310,351 | -43.4% |
| Remuneration, social security and pensions | 62 | €787,378 | €814,665 | +€27,287 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,800 | €11,932 | +€2,132 | +21.8% |
| Other operating charges | 640/8 | €9,022 | €4,646 | -€4,376 | -48.5% |
| Non-recurring operating charges | 66A | €0 | €807 | +€807 | |
| Gross operating margin | 9900 | €1,327,260 | €893,745 | -€433,515 | -32.7% |
| Operating profit (loss) | 9901 | €521,061 | €61,695 | -€459,366 | -88.2% |
| Financial income | 75/76B | €10,710 | €10,011 | -€699 | -6.5% |
| Recurring financial income | 75 | €10,710 | €10,011 | -€699 | -6.5% |
| Financial charges | 65/66B | €3,523 | €1,751 | -€1,772 | -50.3% |
| Recurring financial charges | 65 | €3,523 | €1,751 | -€1,772 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €528,247 | €69,955 | -€458,293 | -86.8% |
| Income taxes | 67/77 | €19,311 | €28,677 | +€9,366 | +48.5% |
| Profit (loss) for the period | 9904 | €508,936 | €41,278 | -€467,659 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €508,936 | €41,278 | -€467,659 | -91.9% |
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 13 October 2026 via checked.be.