FREELANCEHCM: 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.
FREELANCEHCM
Largest movements
- Cash +€14,479
up €14,479 (+416%), from €3,478 to €17,957
mainly Net result for the year (+€52,004) and Depreciation (+€15,828)
- Receivables within one year +€12,196
up €12,196 (+66.9%), from €18,220 to €30,416
of which Other amounts receivable: +€13,858
- Tangible fixed assets +€10,217
up €10,217 (+11.7%), from €87,459 to €97,675
of which Furniture and vehicles: +€10,441
- Receivables after one year -€4,018
down €4,018 (-22.4%), from €17,952 to €13,934
- Reserves +€41,500
up €41,500 (+113%), from €36,860 to €78,360
of which Distributable reserves: +€41,500
- Debts after one year -€12,715
down €12,715 (-31.1%), from €40,896 to €28,182
- Current portion of long-term debt +€9,104
up €9,104 (+58.1%), from €15,674 to €24,778
- Trade debts -€3,105
down €3,105 (-41.2%), from €7,535 to €4,430
- Tax, wage and social debts -€2,353
down €2,353 (-38.9%), from €6,043 to €3,690
of which Remuneration and social security: -€3,100
- Gross operating margin +€72,608
up €72,608 (+1,178%), from €6,162 to €78,770
- Taxes +€5,162
up €5,162 (+1,138%), from €454 to €5,616
- Depreciation +€2,142
up €2,142 (+15.7%), from €13,686 to €15,828
- Financial charges +€834
up €834 (+26.1%), from €3,195 to €4,030
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 | €147,135 | €179,983 | +€32,848 | +22.3% |
| Fixed assets | 21/28 | €107,459 | €117,675 | +€10,217 | +9.5% |
| Tangible fixed assets | 22/27 | €87,459 | €97,675 | +€10,217 | +11.7% |
| Plant, machinery and equipment | 23 | €1,768 | €1,544 | -€225 | -12.7% |
| Furniture and vehicles | 24 | €85,690 | €96,131 | +€10,441 | +12.2% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €39,676 | €62,307 | +€22,631 | +57.0% |
| Amounts receivable after more than one year | 29 | €17,952 | €13,934 | -€4,018 | -22.4% |
| Trade receivables | 290 | €17,952 | €13,934 | -€4,018 | -22.4% |
| Amounts receivable within one year | 40/41 | €18,220 | €30,416 | +€12,196 | +66.9% |
| Trade receivables | 40 | €17,694 | €16,032 | -€1,662 | -9.4% |
| Other amounts receivable | 41 | €526 | €14,384 | +€13,858 | +2,634% |
| Cash at bank and in hand | 54/58 | €3,478 | €17,957 | +€14,479 | +416% |
| Deferred charges and accrued income | 490/1 | €26 | - | -€26 | |
| Total equity and liabilities | 10/49 | €147,135 | €179,983 | +€32,848 | +22.3% |
| Equity | 10/15 | €74,686 | €116,691 | +€42,004 | +56.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,860 | €78,360 | +€41,500 | +113% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €76,500 | +€41,500 | +119% |
| Profit (loss) carried forward | 14 | €25,426 | €25,931 | +€504 | +2.0% |
| Amounts payable | 17/49 | €72,448 | €63,292 | -€9,156 | -12.6% |
| Amounts payable after more than one year | 17 | €40,896 | €28,182 | -€12,715 | -31.1% |
| Financial debts | 170/4 | €40,896 | €28,182 | -€12,715 | -31.1% |
| Amounts payable within one year | 42/48 | €31,552 | €35,101 | +€3,549 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €15,674 | €24,778 | +€9,104 | +58.1% |
| Trade debts | 44 | €7,535 | €4,430 | -€3,105 | -41.2% |
| Suppliers | 440/4 | €7,535 | €4,430 | -€3,105 | -41.2% |
| Taxes, remuneration and social security | 45 | €6,043 | €3,690 | -€2,353 | -38.9% |
| Taxes | 450/3 | €443 | €1,190 | +€747 | +169% |
| Remuneration and social security | 454/9 | €5,600 | €2,500 | -€3,100 | -55.4% |
| Other amounts payable | 47/48 | €2,300 | €2,202 | -€98 | -4.2% |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Non-recurring operating income | 76A | - | €19,820 | +€19,820 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,686 | €15,828 | +€2,142 | +15.7% |
| Other operating charges | 640/8 | €1,265 | €1,299 | +€34 | +2.7% |
| Gross operating margin | 9900 | €6,162 | €78,770 | +€72,608 | +1,178% |
| Operating profit (loss) | 9901 | -€8,789 | €61,642 | +€70,432 | |
| Financial income | 75/76B | €60 | €7 | -€53 | -87.9% |
| Recurring financial income | 75 | €60 | €7 | -€53 | -87.9% |
| Financial charges | 65/66B | €3,195 | €4,030 | +€834 | +26.1% |
| Recurring financial charges | 65 | €3,195 | €4,030 | +€834 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,924 | €57,620 | +€69,544 | |
| Income taxes | 67/77 | €454 | €5,616 | +€5,162 | +1,138% |
| Profit (loss) for the period | 9904 | -€12,378 | €52,004 | +€64,382 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,378 | €52,004 | +€64,382 |
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 22 October 2026 via checked.be.