FREEDELITEAM: 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.
FREEDELITEAM
Largest movements
- Cash -€24,158
down €24,158 (-52.0%), from €46,468 to €22,309
mainly Debts after one year (-€20,855) and Accrued charges and deferred income (-€7,000)
- Debts after one year -€20,855
down €20,855 (-4.4%), from €474,030 to €453,175
of which Financial debts: -€20,855
- Profit (loss) carried forward +€8,682
up €8,682, from -€1,170 to €7,512
- Accrued charges and deferred income -€7,000
down €7,000 (-100.0%), from €7,000 to €0
- Financial income -€6,495
down €6,495 (-27.1%), from €23,991 to €17,496
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 | €601,166 | €582,226 | -€18,940 | -3.2% |
| Fixed assets | 21/28 | €547,471 | €547,471 | = | 0.0% |
| Financial fixed assets | 28 | €547,471 | €547,471 | = | 0.0% |
| Current assets | 29/58 | €53,695 | €34,755 | -€18,940 | -35.3% |
| Amounts receivable within one year | 40/41 | €7,227 | €12,446 | +€5,219 | +72.2% |
| Other amounts receivable | 41 | €7,227 | €12,446 | +€5,219 | +72.2% |
| Cash at bank and in hand | 54/58 | €46,468 | €22,309 | -€24,158 | -52.0% |
| Total equity and liabilities | 10/49 | €601,166 | €582,226 | -€18,940 | -3.2% |
| Equity | 10/15 | €98,830 | €107,512 | +€8,682 | +8.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,170 | €7,512 | +€8,682 | |
| Amounts payable | 17/49 | €502,336 | €474,714 | -€27,621 | -5.5% |
| Amounts payable after more than one year | 17 | €474,030 | €453,175 | -€20,855 | -4.4% |
| Financial debts | 170/4 | €74,030 | €53,175 | -€20,855 | -28.2% |
| Other amounts payable | 178/9 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,306 | €21,539 | +€233 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €20,621 | €20,855 | +€233 | +1.1% |
| Other amounts payable | 47/48 | €685 | €685 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,000 | €0 | -€7,000 | -100.0% |
| Other operating charges | 640/8 | €487 | €500 | +€12 | +2.5% |
| Gross operating margin | 9900 | €0 | €0 | = | |
| Operating profit (loss) | 9901 | -€487 | -€500 | -€12 | -2.5% |
| Financial income | 75/76B | €23,991 | €17,496 | -€6,495 | -27.1% |
| Recurring financial income | 75 | €23,991 | €17,496 | -€6,495 | -27.1% |
| Financial charges | 65/66B | €8,498 | €8,284 | -€214 | -2.5% |
| Recurring financial charges | 65 | €8,498 | €8,284 | -€214 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €15,005 | €8,712 | -€6,293 | -41.9% |
| Income taxes | 67/77 | €0 | €30 | +€30 | |
| Profit (loss) for the period | 9904 | €15,005 | €8,682 | -€6,323 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,005 | €8,682 | -€6,323 | -42.1% |
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.