FREELANCE SOFTWARE TECHNOLOGY: 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.
FREELANCE SOFTWARE TECHNOLOGY
Largest movements
- Receivables within one year +€5,865
up €5,865 (+9.1%), from €64,107 to €69,973
of which Trade receivables: +€3,343
- Cash +€1,129
up €1,129 (+14.6%), from €7,745 to €8,874
mainly Net result for the year (+€6,124) and Tax, wage and social debts (+€714)
- Reserves +€6,124
up €6,124 (+10.3%), from €59,396 to €65,521
- Gross operating margin +€9,472
up €9,472 (+76.8%), from €12,334 to €21,806
- Taxes +€2,008
up €2,008 (+92.8%), from €2,165 to €4,173
- Staff costs +€1,563
up €1,563 (+17.2%), from €9,084 to €10,647
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 | €72,981 | €79,978 | +€6,997 | +9.6% |
| Fixed assets | 21/28 | €855 | €855 | = | 0.0% |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €72,126 | €79,123 | +€6,997 | +9.7% |
| Amounts receivable within one year | 40/41 | €64,107 | €69,973 | +€5,865 | +9.1% |
| Trade receivables | 40 | €18,800 | €22,143 | +€3,343 | +17.8% |
| Other amounts receivable | 41 | €45,307 | €47,830 | +€2,523 | +5.6% |
| Cash at bank and in hand | 54/58 | €7,745 | €8,874 | +€1,129 | +14.6% |
| Deferred charges and accrued income | 490/1 | €273 | €277 | +€3 | +1.3% |
| Total equity and liabilities | 10/49 | €72,981 | €79,978 | +€6,997 | +9.6% |
| Equity | 10/15 | €65,596 | €71,721 | +€6,124 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,396 | €65,521 | +€6,124 | +10.3% |
| Distributable reserves | 133 | €59,396 | €65,521 | +€6,124 | +10.3% |
| Amounts payable | 17/49 | €7,385 | €8,258 | +€873 | +11.8% |
| Amounts payable within one year | 42/48 | €7,385 | €8,258 | +€873 | +11.8% |
| Trade debts | 44 | €434 | €593 | +€159 | +36.7% |
| Suppliers | 440/4 | €434 | €593 | +€159 | +36.7% |
| Taxes, remuneration and social security | 45 | €6,951 | €7,665 | +€714 | +10.3% |
| Taxes | 450/3 | €6,951 | €7,665 | +€714 | +10.3% |
| Remuneration, social security and pensions | 62 | €9,084 | €10,647 | +€1,563 | +17.2% |
| Other operating charges | 640/8 | €491 | €508 | +€16 | +3.4% |
| Gross operating margin | 9900 | €12,334 | €21,806 | +€9,472 | +76.8% |
| Operating profit (loss) | 9901 | €2,759 | €10,651 | +€7,892 | +286.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €496 | €354 | -€142 | -28.6% |
| Recurring financial charges | 65 | €496 | €354 | -€142 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €2,263 | €10,297 | +€8,034 | +355.0% |
| Income taxes | 67/77 | €2,165 | €4,173 | +€2,008 | +92.8% |
| Profit (loss) for the period | 9904 | €98 | €6,124 | +€6,026 | +6139.7% |
| Profit (loss) for the period to be appropriated | 9905 | €98 | €6,124 | +€6,026 | +6139.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.