FREELANCE BART EN CELIEN: 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 BART EN CELIEN
Largest movements
- Tangible fixed assets +€11,521
up €11,521 (+337%), from €3,421 to €14,942
of which Plant, machinery and equipment: +€10,653
- Cash +€8,285
up €8,285 (+420%), from €1,972 to €10,256
mainly Net result for the year (+€13,968) and Tax, wage and social debts (+€7,075)
- Receivables within one year -€2,501
down €2,501 (-34.3%), from €7,301 to €4,800
- Tax, wage and social debts +€7,075
up €7,075 (+411%), from €1,722 to €8,797
- Profit (loss) carried forward +€6,337
no longer reported in 2025 (was -€6,337)
- Other debts +€6,178
up €6,178 (+210%), from €2,944 to €9,122
- Current portion of long-term debt -€1,793
down €1,793 (-74.3%), from €2,415 to €622
- Debts after one year -€622
no longer reported in 2025 (was €622)
- Gross operating margin +€16,803
up €16,803 (+250%), from €6,723 to €23,526
- Taxes +€4,731
up €4,731 (+1,554%), from €304 to €5,035
- Depreciation +€1,595
up €1,595 (+129%), from €1,239 to €2,834
- Financial charges +€451
up €451 (+112%), from €405 to €856
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 | €12,693 | €29,998 | +€17,305 | +136% |
| Fixed assets | 21/28 | €3,421 | €14,942 | +€11,521 | +337% |
| Tangible fixed assets | 22/27 | €3,421 | €14,942 | +€11,521 | +337% |
| Plant, machinery and equipment | 23 | - | €10,653 | +€10,653 | |
| Furniture and vehicles | 24 | €3,421 | €4,289 | +€869 | +25.4% |
| Current assets | 29/58 | €9,272 | €15,056 | +€5,784 | +62.4% |
| Amounts receivable within one year | 40/41 | €7,301 | €4,800 | -€2,501 | -34.3% |
| Trade receivables | 40 | €7,301 | €4,800 | -€2,501 | -34.3% |
| Cash at bank and in hand | 54/58 | €1,972 | €10,256 | +€8,285 | +420% |
| Total equity and liabilities | 10/49 | €12,693 | €29,998 | +€17,305 | +136% |
| Equity | 10/15 | €4,572 | €10,909 | +€6,337 | +139% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,909 | €5,909 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €5,409 | €5,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,337 | - | +€6,337 | |
| Amounts payable | 17/49 | €8,121 | €19,089 | +€10,968 | +135% |
| Amounts payable after more than one year | 17 | €622 | - | -€622 | |
| Financial debts | 170/4 | €622 | - | -€622 | |
| Amounts payable within one year | 42/48 | €7,499 | €19,089 | +€11,590 | +155% |
| Current portion of amounts payable after more than one year | 42 | €2,415 | €622 | -€1,793 | -74.3% |
| Trade debts | 44 | €418 | €549 | +€131 | +31.3% |
| Suppliers | 440/4 | €418 | €549 | +€131 | +31.3% |
| Taxes, remuneration and social security | 45 | €1,722 | €8,797 | +€7,075 | +411% |
| Taxes | 450/3 | €1,722 | €8,797 | +€7,075 | +411% |
| Other amounts payable | 47/48 | €2,944 | €9,122 | +€6,178 | +210% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,239 | €2,834 | +€1,595 | +129% |
| Other operating charges | 640/8 | €816 | €833 | +€17 | +2.1% |
| Gross operating margin | 9900 | €6,723 | €23,526 | +€16,803 | +250% |
| Operating profit (loss) | 9901 | €4,668 | €19,859 | +€15,191 | +325% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €405 | €856 | +€451 | +112% |
| Recurring financial charges | 65 | €405 | €856 | +€451 | +112% |
| Profit (loss) for the period before taxes | 9903 | €4,271 | €19,003 | +€14,732 | +345% |
| Income taxes | 67/77 | €304 | €5,035 | +€4,731 | +1,554% |
| Profit (loss) for the period | 9904 | €3,967 | €13,968 | +€10,001 | +252% |
| Profit (loss) for the period to be appropriated | 9905 | €3,967 | €13,968 | +€10,001 | +252% |
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 31 October 2026 via checked.be.