FREELANCELOT: 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.
FREELANCELOT
Largest movements
- Receivables within one year -€390,481
down €390,481 (-94.4%), from €413,546 to €23,065
of which Trade receivables: -€395,271
- Cash +€141,278
up €141,278 (+73.2%), from €193,000 to €334,279
mainly Receivables within one year (+€390,481) and Net result for the year (+€22,259)
- Tangible fixed assets -€14,199
down €14,199 (-18.6%), from €76,183 to €61,983
of which Other tangible fixed assets: -€9,205
- Accrued charges and deferred income -€216,778
down €216,778 (-57.9%), from €374,701 to €157,923
- Tax, wage and social debts -€59,940
down €59,940 (-85.6%), from €70,000 to €10,061
of which Taxes: -€61,940
- Debts after one year -€15,114
down €15,114 (-18.2%), from €82,861 to €67,747
- Profit (loss) carried forward +€12,160
up €12,160, from -€12,160 to €0
- Trade debts +€8,364
up €8,364 (+7.1%), from €118,241 to €126,605
- Gross operating margin +€41,030
up €41,030 (+1,331%), from €3,083 to €44,113
- Taxes +€2,366
up €2,366 (+576%), from €411 to €2,776
- Financial income +€1,674
up €1,674 (+1,331%), from €126 to €1,800
- Financial charges -€1,311
down €1,311 (-21.1%), from €6,213 to €4,902
- Depreciation +€478
up €478 (+3.5%), from €13,721 to €14,199
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 | €683,243 | €420,975 | -€262,268 | -38.4% |
| Fixed assets | 21/28 | €76,183 | €61,983 | -€14,199 | -18.6% |
| Tangible fixed assets | 22/27 | €76,183 | €61,983 | -€14,199 | -18.6% |
| Land and buildings | 22 | €3,899 | €3,599 | -€300 | -7.7% |
| Furniture and vehicles | 24 | €19,355 | €14,660 | -€4,694 | -24.3% |
| Other tangible fixed assets | 26 | €52,929 | €43,724 | -€9,205 | -17.4% |
| Current assets | 29/58 | €607,060 | €358,992 | -€248,068 | -40.9% |
| Amounts receivable within one year | 40/41 | €413,546 | €23,065 | -€390,481 | -94.4% |
| Trade receivables | 40 | €413,546 | €18,275 | -€395,271 | -95.6% |
| Other amounts receivable | 41 | - | €4,790 | +€4,790 | |
| Cash at bank and in hand | 54/58 | €193,000 | €334,279 | +€141,278 | +73.2% |
| Deferred charges and accrued income | 490/1 | €514 | €1,649 | +€1,135 | +221% |
| Total equity and liabilities | 10/49 | €683,243 | €420,975 | -€262,268 | -38.4% |
| Equity | 10/15 | €20,711 | €36,459 | +€15,747 | +76.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,272 | €17,859 | +€3,587 | +25.1% |
| 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 | €12,412 | €15,999 | +€3,587 | +28.9% |
| Profit (loss) carried forward | 14 | -€12,160 | €0 | +€12,160 | |
| Amounts payable | 17/49 | €662,532 | €384,516 | -€278,015 | -42.0% |
| Amounts payable after more than one year | 17 | €82,861 | €67,747 | -€15,114 | -18.2% |
| Financial debts | 170/4 | €82,861 | €67,747 | -€15,114 | -18.2% |
| Amounts payable within one year | 42/48 | €204,969 | €158,846 | -€46,123 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €14,486 | €15,114 | +€628 | +4.3% |
| Trade debts | 44 | €118,241 | €126,605 | +€8,364 | +7.1% |
| Suppliers | 440/4 | €118,241 | €126,605 | +€8,364 | +7.1% |
| Taxes, remuneration and social security | 45 | €70,000 | €10,061 | -€59,940 | -85.6% |
| Taxes | 450/3 | €70,000 | €8,061 | -€61,940 | -88.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €2,243 | €7,067 | +€4,825 | +215% |
| Accrued charges and deferred income | 492/3 | €374,701 | €157,923 | -€216,778 | -57.9% |
| Non-recurring operating income | 76A | €1,357 | €0 | -€1,357 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,721 | €14,199 | +€478 | +3.5% |
| Other operating charges | 640/8 | €1,738 | €1,776 | +€37 | +2.1% |
| Gross operating margin | 9900 | €3,083 | €44,113 | +€41,030 | +1,331% |
| Operating profit (loss) | 9901 | -€12,377 | €28,138 | +€40,514 | |
| Financial income | 75/76B | €126 | €1,800 | +€1,674 | +1,331% |
| Recurring financial income | 75 | €126 | €1,800 | +€1,674 | +1,331% |
| Financial charges | 65/66B | €6,213 | €4,902 | -€1,311 | -21.1% |
| Recurring financial charges | 65 | €6,213 | €4,902 | -€1,311 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,464 | €25,036 | +€43,500 | |
| Income taxes | 67/77 | €411 | €2,776 | +€2,366 | +576% |
| Profit (loss) for the period | 9904 | -€18,875 | €22,259 | +€41,134 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,875 | €22,259 | +€41,134 |
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 19 October 2026 via checked.be.