Freelance Optiek: 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 Optiek
Largest movements
- Tangible fixed assets +€68,601
new in 2025: €68,601
- Cash +€7,721
up €7,721 (+67.3%), from €11,465 to €19,186
mainly Debts after one year (+€52,767) and Depreciation (+€16,143)
- Receivables within one year -€5,746
down €5,746 (-62.5%), from €9,194 to €3,449
- Debts after one year +€52,767
new in 2025: €52,767
- Current portion of long-term debt +€16,012
new in 2025: €16,012
- Profit (loss) carried forward +€3,853
up €3,853 (+34.5%), from -€11,163 to -€7,311
- Tax, wage and social debts -€3,239
down €3,239 (-57.6%), from €5,624 to €2,385
- Other debts +€1,200
up €1,200 (+140%), from €860 to €2,060
- Gross operating margin +€20,008
up €20,008 (+498%), from €4,019 to €24,027
- Depreciation +€16,143
new in 2025: €16,143
- Financial charges +€2,451
up €2,451 (+1,751%), from €140 to €2,591
- Other operating charges +€523
up €523 (+113%), from €464 to €987
- Taxes +€445
up €445 (+244%), from €182 to €627
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 | €20,659 | €91,236 | +€70,577 | +342% |
| Fixed assets | 21/28 | - | €68,601 | +€68,601 | |
| Tangible fixed assets | 22/27 | - | €68,601 | +€68,601 | |
| Furniture and vehicles | 24 | - | €68,601 | +€68,601 | |
| Current assets | 29/58 | €20,659 | €22,635 | +€1,975 | +9.6% |
| Amounts receivable within one year | 40/41 | €9,194 | €3,449 | -€5,746 | -62.5% |
| Trade receivables | 40 | €9,194 | €3,449 | -€5,746 | -62.5% |
| Cash at bank and in hand | 54/58 | €11,465 | €19,186 | +€7,721 | +67.3% |
| Total equity and liabilities | 10/49 | €20,659 | €91,236 | +€70,577 | +342% |
| Equity | 10/15 | €11,677 | €15,530 | +€3,853 | +33.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,840 | €19,840 | = | 0.0% |
| Distributable reserves | 133 | €19,840 | €19,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,163 | -€7,311 | +€3,853 | +34.5% |
| Amounts payable | 17/49 | €8,983 | €75,706 | +€66,724 | +743% |
| Amounts payable after more than one year | 17 | - | €52,767 | +€52,767 | |
| Financial debts | 170/4 | - | €52,767 | +€52,767 | |
| Amounts payable within one year | 42/48 | €8,983 | €22,940 | +€13,957 | +155% |
| Current portion of amounts payable after more than one year | 42 | - | €16,012 | +€16,012 | |
| Trade debts | 44 | €2,498 | €2,483 | -€16 | -0.6% |
| Suppliers | 440/4 | €2,498 | €2,483 | -€16 | -0.6% |
| Taxes, remuneration and social security | 45 | €5,624 | €2,385 | -€3,239 | -57.6% |
| Taxes | 450/3 | €5,624 | €2,385 | -€3,239 | -57.6% |
| Other amounts payable | 47/48 | €860 | €2,060 | +€1,200 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €16,143 | +€16,143 | |
| Other operating charges | 640/8 | €464 | €987 | +€523 | +113% |
| Non-recurring operating charges | 66A | €14,399 | - | -€14,399 | |
| Gross operating margin | 9900 | €4,019 | €24,027 | +€20,008 | +498% |
| Operating profit (loss) | 9901 | -€10,844 | €6,897 | +€17,741 | |
| Financial income | 75/76B | €3 | €174 | +€171 | +5,539% |
| Recurring financial income | 75 | €3 | €174 | +€171 | +5,539% |
| Financial charges | 65/66B | €140 | €2,591 | +€2,451 | +1,751% |
| Recurring financial charges | 65 | €140 | €2,591 | +€2,451 | +1,751% |
| Profit (loss) for the period before taxes | 9903 | -€10,981 | €4,480 | +€15,461 | |
| Income taxes | 67/77 | €182 | €627 | +€445 | +244% |
| Profit (loss) for the period | 9904 | -€11,163 | €3,853 | +€15,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,163 | €3,853 | +€15,016 |
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 29 October 2026 via checked.be.