FREECONCEPT: 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.
FREECONCEPT
Largest movements
- Cash +€409
up €409 (+355.6%), from €115 to €525
mainly Net result for the year (+€329) and Other debts (+€80)
- Profit (loss) carried forward +€329
up €329 (+106.8%), from €308 to €638
- Gross operating margin +€519
up €519, from -€76 to €443
- Purchases and services -€76
no longer reported in 2025 (was €76)
- Other operating charges +€67
new in 2025: €67
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 | €8,115 | €8,525 | +€409 | +5.0% |
| Current assets | 29/58 | €8,115 | €8,525 | +€409 | +5.0% |
| Amounts receivable within one year | 40/41 | €8,000 | €8,000 | = | 0.0% |
| Trade receivables | 40 | €8,000 | €8,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €115 | €525 | +€409 | +355.6% |
| Total equity and liabilities | 10/49 | €8,115 | €8,525 | +€409 | +5.0% |
| Equity | 10/15 | €7,008 | €7,338 | +€329 | +4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €500 | +€500 | |
| Reserves not available under the articles | 1311 | - | €500 | +€500 | |
| Distributable reserves | 133 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | €308 | €638 | +€329 | +106.8% |
| Amounts payable | 17/49 | €1,107 | €1,187 | +€80 | +7.2% |
| Amounts payable within one year | 42/48 | €1,107 | €1,187 | +€80 | +7.2% |
| Trade debts | 44 | €240 | €240 | = | 0.0% |
| Suppliers | 440/4 | €240 | €240 | = | 0.0% |
| Other amounts payable | 47/48 | €867 | €947 | +€80 | +9.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €76 | - | -€76 | |
| Other operating charges | 640/8 | - | €67 | +€67 | |
| Gross operating margin | 9900 | -€76 | €443 | +€519 | |
| Operating profit (loss) | 9901 | -€76 | €376 | +€452 | |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€122 | €329 | +€452 | |
| Profit (loss) for the period | 9904 | -€122 | €329 | +€452 | |
| Profit (loss) for the period to be appropriated | 9905 | -€122 | €329 | +€452 |
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 12 October 2026 via checked.be.