FREELANCE STUDIO: 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 STUDIO
Largest movements
- Receivables within one year +€70,046
up €70,046 (+28.9%), from €242,192 to €312,239
of which Other amounts receivable: +€49,413
- Cash -€18,069
down €18,069 (-91.5%), from €19,743 to €1,673
mainly Receivables within one year (-€70,046) and Current portion of long-term debt (-€677)
- Profit (loss) carried forward +€44,679
up €44,679 (+25.7%), from €173,784 to €218,463
- Trade debts +€3,941
up €3,941 (+102.0%), from €3,863 to €7,805
- Financial income +€14,993
new in 2024: €14,993
- Gross operating margin -€7,568
down €7,568 (-11.6%), from €65,340 to €57,772
- Financial charges +€6,328
up €6,328 (+387.4%), from €1,633 to €7,961
- Taxes +€830
up €830 (+4.6%), from €17,914 to €18,744
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,922 | €314,620 | +€50,698 | +19.2% |
| Fixed assets | 21/28 | €530 | €142 | -€388 | -73.2% |
| Tangible fixed assets | 22/27 | €405 | €17 | -€388 | -95.8% |
| Furniture and vehicles | 24 | €405 | €17 | -€388 | -95.8% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €263,392 | €314,478 | +€51,086 | +19.4% |
| Amounts receivable within one year | 40/41 | €242,192 | €312,239 | +€70,046 | +28.9% |
| Trade receivables | 40 | €6,422 | €27,056 | +€20,633 | +321.3% |
| Other amounts receivable | 41 | €235,770 | €285,183 | +€49,413 | +21.0% |
| Cash at bank and in hand | 54/58 | €19,743 | €1,673 | -€18,069 | -91.5% |
| Deferred charges and accrued income | 490/1 | €1,457 | €566 | -€891 | -61.1% |
| Total equity and liabilities | 10/49 | €263,922 | €314,620 | +€50,698 | +19.2% |
| Equity | 10/15 | €207,461 | €252,140 | +€44,679 | +21.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €8,888 | €8,888 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,888 | €8,888 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,888 | €8,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,784 | €218,463 | +€44,679 | +25.7% |
| Amounts payable | 17/49 | €56,461 | €62,480 | +€6,019 | +10.7% |
| Amounts payable within one year | 42/48 | €56,461 | €62,480 | +€6,019 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €677 | €0 | -€677 | -100.0% |
| Trade debts | 44 | €3,863 | €7,805 | +€3,941 | +102.0% |
| Suppliers | 440/4 | €3,863 | €7,805 | +€3,941 | +102.0% |
| Taxes, remuneration and social security | 45 | €51,921 | €54,675 | +€2,755 | +5.3% |
| Taxes | 450/3 | €51,921 | €54,675 | +€2,755 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €668 | €388 | -€280 | -41.9% |
| Other operating charges | 640/8 | €742 | €994 | +€252 | +33.9% |
| Gross operating margin | 9900 | €65,340 | €57,772 | -€7,568 | -11.6% |
| Operating profit (loss) | 9901 | €63,930 | €56,391 | -€7,539 | -11.8% |
| Financial income | 75/76B | - | €14,993 | +€14,993 | |
| Recurring financial income | 75 | - | €14,993 | +€14,993 | |
| Financial charges | 65/66B | €1,633 | €7,961 | +€6,328 | +387.4% |
| Recurring financial charges | 65 | €1,633 | €7,961 | +€6,328 | +387.4% |
| Profit (loss) for the period before taxes | 9903 | €62,297 | €63,423 | +€1,126 | +1.8% |
| Income taxes | 67/77 | €17,914 | €18,744 | +€830 | +4.6% |
| Profit (loss) for the period | 9904 | €44,383 | €44,679 | +€296 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,383 | €44,679 | +€296 | +0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.