FREECONSULT: 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.
FREECONSULT
Largest movements
- Receivables within one year +€60,226
up €60,226 (+100.4%), from €60,000 to €120,226
- Cash -€45,065
down €45,065 (-75.1%), from €59,990 to €14,925
mainly Contributions, distributions and other (-€705,798) and Debts after one year (-€61,540)
- Profit (loss) carried forward -€544,311
no longer reported in 2025 (was €544,311)
- Other debts +€519,928
up €519,928 (+649.3%), from €80,079 to €600,007
- Tax, wage and social debts +€105,870
new in 2025: €105,870
- Debts after one year -€61,540
down €61,540 (-18.4%), from €334,131 to €272,590
- Financial income -€430,239
down €430,239 (-70.5%), from €610,244 to €180,005
- Gross operating margin +€4,985
up €4,985 (+74.7%), from -€6,670 to -€1,685
- Financial charges -€380
down €380 (-2.2%), from €16,972 to €16,592
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 | €1,923,289 | €1,940,609 | +€17,320 | +0.9% |
| Formation expenses | 20 | €302 | €61 | -€241 | -79.9% |
| Fixed assets | 21/28 | €1,800,000 | €1,802,400 | +€2,400 | +0.1% |
| Financial fixed assets | 28 | €1,800,000 | €1,802,400 | +€2,400 | +0.1% |
| Current assets | 29/58 | €122,987 | €138,148 | +€15,162 | +12.3% |
| Amounts receivable within one year | 40/41 | €60,000 | €120,226 | +€60,226 | +100.4% |
| Other amounts receivable | 41 | €60,000 | €120,226 | +€60,226 | +100.4% |
| Current investments | 50/53 | €2,996 | €2,996 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,990 | €14,925 | -€45,065 | -75.1% |
| Total equity and liabilities | 10/49 | €1,923,289 | €1,940,609 | +€17,320 | +0.9% |
| Equity | 10/15 | €1,444,811 | €900,500 | -€544,311 | -37.7% |
| Contributions | 10/11 | €900,500 | €900,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €544,311 | - | -€544,311 | |
| Amounts payable | 17/49 | €478,478 | €1,040,109 | +€561,631 | +117.4% |
| Amounts payable after more than one year | 17 | €334,131 | €272,590 | -€61,540 | -18.4% |
| Financial debts | 170/4 | €334,131 | €272,590 | -€61,540 | -18.4% |
| Amounts payable within one year | 42/48 | €144,347 | €767,519 | +€623,172 | +431.7% |
| Current portion of amounts payable after more than one year | 42 | €63,923 | €61,540 | -€2,383 | -3.7% |
| Trade debts | 44 | €345 | €102 | -€243 | -70.5% |
| Suppliers | 440/4 | €345 | €102 | -€243 | -70.5% |
| Taxes, remuneration and social security | 45 | - | €105,870 | +€105,870 | |
| Taxes | 450/3 | - | €105,870 | +€105,870 | |
| Other amounts payable | 47/48 | €80,079 | €600,007 | +€519,928 | +649.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241 | €241 | = | 0.0% |
| Gross operating margin | 9900 | -€6,670 | -€1,685 | +€4,985 | +74.7% |
| Operating profit (loss) | 9901 | -€6,911 | -€1,926 | +€4,985 | +72.1% |
| Financial income | 75/76B | €610,244 | €180,005 | -€430,239 | -70.5% |
| Recurring financial income | 75 | €610,244 | €180,005 | -€430,239 | -70.5% |
| Financial charges | 65/66B | €16,972 | €16,592 | -€380 | -2.2% |
| Recurring financial charges | 65 | €16,972 | €16,592 | -€380 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €586,361 | €161,487 | -€424,874 | -72.5% |
| Profit (loss) for the period | 9904 | €586,361 | €161,487 | -€424,874 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €586,361 | €161,487 | -€424,874 | -72.5% |
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 7 October 2026 via checked.be.