Freelance Admin Hero: 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.
Freelance Admin Hero
Largest movements
- Receivables within one year +€33,290
up €33,290 (+222%), from €15,023 to €48,313
of which Other amounts receivable: +€34,165
- Cash -€1,038
down €1,038 (-9.4%), from €11,072 to €10,035
mainly Receivables within one year (-€33,290) and Investment in fixed assets (net) (-€1,919)
- Intangible fixed assets +€891
new in 2025: €891
- Tangible fixed assets -€750
down €750 (-41.5%), from €1,810 to €1,060
- Reserves +€26,495
up €26,495 (+230%), from €11,512 to €38,007
- Tax, wage and social debts +€3,378
up €3,378 (+29.5%), from €11,431 to €14,809
- Accrued charges and deferred income +€1,865
new in 2025: €1,865
- Trade debts +€676
up €676 (+245%), from €275 to €951
- Gross operating margin +€35,364
up €35,364 (+749%), from €4,722 to €40,086
- Taxes +€7,636
up €7,636 (+611%), from €1,250 to €8,885
- Financial income +€1,181
up €1,181 (+399%), from €296 to €1,477
- Depreciation +€535
up €535 (+43.1%), from €1,243 to €1,778
- Other operating charges +€498
up €498 (+57.9%), from €860 to €1,358
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
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 | €28,219 | €60,632 | +€32,414 | +115% |
| Fixed assets | 21/28 | €1,810 | €1,950 | +€141 | +7.8% |
| Intangible fixed assets | 21 | - | €891 | +€891 | |
| Tangible fixed assets | 22/27 | €1,810 | €1,060 | -€750 | -41.5% |
| Furniture and vehicles | 24 | €1,810 | €1,060 | -€750 | -41.5% |
| Current assets | 29/58 | €26,409 | €58,682 | +€32,273 | +122% |
| Amounts receivable within one year | 40/41 | €15,023 | €48,313 | +€33,290 | +222% |
| Trade receivables | 40 | €5,506 | €4,631 | -€875 | -15.9% |
| Other amounts receivable | 41 | €9,518 | €43,683 | +€34,165 | +359% |
| Cash at bank and in hand | 54/58 | €11,072 | €10,035 | -€1,038 | -9.4% |
| Deferred charges and accrued income | 490/1 | €313 | €334 | +€21 | +6.5% |
| Total equity and liabilities | 10/49 | €28,219 | €60,632 | +€32,414 | +115% |
| Equity | 10/15 | €16,512 | €43,007 | +€26,495 | +160% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,512 | €38,007 | +€26,495 | +230% |
| Distributable reserves | 133 | €11,512 | €38,007 | +€26,495 | +230% |
| Amounts payable | 17/49 | €11,706 | €17,625 | +€5,919 | +50.6% |
| Amounts payable within one year | 42/48 | €11,706 | €15,759 | +€4,053 | +34.6% |
| Trade debts | 44 | €275 | €951 | +€676 | +245% |
| Suppliers | 440/4 | €275 | €951 | +€676 | +245% |
| Taxes, remuneration and social security | 45 | €11,431 | €14,809 | +€3,378 | +29.5% |
| Taxes | 450/3 | €11,431 | €14,809 | +€3,378 | +29.5% |
| Accrued charges and deferred income | 492/3 | - | €1,865 | +€1,865 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,243 | €1,778 | +€535 | +43.1% |
| Other operating charges | 640/8 | €860 | €1,358 | +€498 | +57.9% |
| Gross operating margin | 9900 | €4,722 | €40,086 | +€35,364 | +749% |
| Operating profit (loss) | 9901 | €2,619 | €36,950 | +€34,330 | +1,311% |
| Financial income | 75/76B | €296 | €1,477 | +€1,181 | +399% |
| Recurring financial income | 75 | €296 | €1,477 | +€1,181 | +399% |
| Financial charges | 65/66B | €3,201 | €3,046 | -€155 | -4.9% |
| Recurring financial charges | 65 | €3,201 | €3,046 | -€155 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€286 | €35,380 | +€35,667 | |
| Income taxes | 67/77 | €1,250 | €8,885 | +€7,636 | +611% |
| Profit (loss) for the period | 9904 | -€1,536 | €26,495 | +€28,031 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,536 | €26,495 | +€28,031 |
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 23 October 2026 via checked.be.