FREELANCESOLUTIONS: 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.
FREELANCESOLUTIONS
Largest movements
- Receivables within one year -€8,048
down €8,048 (-47.3%), from €17,026 to €8,978
of which Other amounts receivable: -€8,547
- Tangible fixed assets -€6,091
down €6,091 (-27.1%), from €22,480 to €16,389
of which Furniture and vehicles: -€5,780
- Cash +€1,202
up €1,202 (+12.2%), from €9,854 to €11,056
mainly Receivables within one year (+€8,048) and Depreciation (+€6,091)
- Profit (loss) carried forward -€6,320
down €6,320 (-30.8%), from €20,541 to €14,221
- Debts after one year -€5,250
down €5,250 (-65.8%), from €7,976 to €2,726
- Tax, wage and social debts -€1,840
down €1,840 (-85.2%), from €2,160 to €320
- Trade debts +€671
up €671 (+152.9%), from €439 to €1,111
- Gross operating margin -€9,343
down €9,343 (-94.3%), from €9,910 to €567
- Taxes -€1,738
down €1,738 (-92.9%), from €1,870 to €132
- Financial charges -€345
down €345 (-34.9%), from €986 to €642
- Depreciation -€283
down €283 (-4.4%), from €6,375 to €6,091
- Other operating charges -€151
down €151 (-31.9%), from €474 to €323
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 | €49,360 | €36,879 | -€12,481 | -25.3% |
| Fixed assets | 21/28 | €22,480 | €16,389 | -€6,091 | -27.1% |
| Tangible fixed assets | 22/27 | €22,480 | €16,389 | -€6,091 | -27.1% |
| Land and buildings | 22 | €2,464 | €2,153 | -€311 | -12.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €20,016 | €14,236 | -€5,780 | -28.9% |
| Current assets | 29/58 | €26,880 | €20,490 | -€6,390 | -23.8% |
| Amounts receivable within one year | 40/41 | €17,026 | €8,978 | -€8,048 | -47.3% |
| Trade receivables | 40 | €496 | €994 | +€499 | +100.6% |
| Other amounts receivable | 41 | €16,531 | €7,984 | -€8,547 | -51.7% |
| Cash at bank and in hand | 54/58 | €9,854 | €11,056 | +€1,202 | +12.2% |
| Deferred charges and accrued income | 490/1 | €0 | €456 | +€456 | |
| Total equity and liabilities | 10/49 | €49,360 | €36,879 | -€12,481 | -25.3% |
| Equity | 10/15 | €33,793 | €27,473 | -€6,320 | -18.7% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €652 | €652 | = | 0.0% |
| Distributable reserves | 133 | €652 | €652 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,541 | €14,221 | -€6,320 | -30.8% |
| Amounts payable | 17/49 | €15,567 | €9,406 | -€6,161 | -39.6% |
| Amounts payable after more than one year | 17 | €7,976 | €2,726 | -€5,250 | -65.8% |
| Financial debts | 170/4 | €7,976 | €2,726 | -€5,250 | -65.8% |
| Amounts payable within one year | 42/48 | €7,592 | €6,680 | -€911 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €4,993 | €5,250 | +€257 | +5.1% |
| Trade debts | 44 | €439 | €1,111 | +€671 | +152.9% |
| Suppliers | 440/4 | €439 | €1,111 | +€671 | +152.9% |
| Taxes, remuneration and social security | 45 | €2,160 | €320 | -€1,840 | -85.2% |
| Taxes | 450/3 | €2,160 | €320 | -€1,840 | -85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,375 | €6,091 | -€283 | -4.4% |
| Other operating charges | 640/8 | €474 | €323 | -€151 | -31.9% |
| Gross operating margin | 9900 | €9,910 | €567 | -€9,343 | -94.3% |
| Operating profit (loss) | 9901 | €3,061 | -€5,848 | -€8,909 | |
| Financial income | 75/76B | €324 | €302 | -€22 | -6.8% |
| Recurring financial income | 75 | €324 | €302 | -€22 | -6.8% |
| Financial charges | 65/66B | €986 | €642 | -€345 | -34.9% |
| Recurring financial charges | 65 | €986 | €642 | -€345 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €2,398 | -€6,188 | -€8,586 | |
| Income taxes | 67/77 | €1,870 | €132 | -€1,738 | -92.9% |
| Profit (loss) for the period | 9904 | €528 | -€6,320 | -€6,848 | |
| Profit (loss) for the period to be appropriated | 9905 | €528 | -€6,320 | -€6,848 |
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 8 October 2026 via checked.be.