FreeMotion: 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.
FreeMotion
Largest movements
- Cash -€36,794
down €36,794 (-48.9%), from €75,289 to €38,495
mainly Net result for the year (-€30,708) and Investment in fixed assets (net) (-€21,025)
- Receivables within one year -€10,036
down €10,036 (-10.4%), from €96,598 to €86,562
of which Other amounts receivable: -€11,851
- Tangible fixed assets -€7,396
down €7,396 (-2.9%), from €259,234 to €251,838
of which Furniture and vehicles: -€20,745
- Profit (loss) carried forward -€30,708
new in 2025: -€30,708
- Trade debts -€12,851
down €12,851 (-83.5%), from €15,387 to €2,536
- Current portion of long-term debt -€11,928
no longer reported in 2025 (was €11,928)
- Depreciation +€8,062
up €8,062 (+39.6%), from €20,359 to €28,421
- Gross operating margin +€7,650
up €7,650, from -€6,552 to €1,097
- Financial charges -€554
down €554 (-26.9%), from €2,060 to €1,506
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 | €448,124 | €394,347 | -€53,777 | -12.0% |
| Fixed assets | 21/28 | €264,234 | €256,838 | -€7,396 | -2.8% |
| Tangible fixed assets | 22/27 | €259,234 | €251,838 | -€7,396 | -2.9% |
| Land and buildings | 22 | €160,316 | €173,860 | +€13,545 | +8.4% |
| Plant, machinery and equipment | 23 | €6,464 | €6,269 | -€195 | -3.0% |
| Furniture and vehicles | 24 | €92,454 | €71,708 | -€20,745 | -22.4% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €183,890 | €137,509 | -€46,381 | -25.2% |
| Amounts receivable within one year | 40/41 | €96,598 | €86,562 | -€10,036 | -10.4% |
| Trade receivables | 40 | €13,310 | €15,125 | +€1,815 | +13.6% |
| Other amounts receivable | 41 | €83,288 | €71,437 | -€11,851 | -14.2% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €75,289 | €38,495 | -€36,794 | -48.9% |
| Deferred charges and accrued income | 490/1 | €7,003 | €7,452 | +€448 | +6.4% |
| Total equity and liabilities | 10/49 | €448,124 | €394,347 | -€53,777 | -12.0% |
| Equity | 10/15 | €401,936 | €371,227 | -€30,708 | -7.6% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €401,336 | €401,336 | = | 0.0% |
| Distributable reserves | 133 | €401,336 | €401,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€30,708 | -€30,708 | |
| Amounts payable | 17/49 | €46,189 | €23,120 | -€23,069 | -49.9% |
| Amounts payable after more than one year | 17 | €15,984 | €15,984 | = | 0.0% |
| Financial debts | 170/4 | €15,984 | €15,984 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,205 | €7,136 | -€23,069 | -76.4% |
| Current portion of amounts payable after more than one year | 42 | €11,928 | - | -€11,928 | |
| Trade debts | 44 | €15,387 | €2,536 | -€12,851 | -83.5% |
| Suppliers | 440/4 | €15,387 | €2,536 | -€12,851 | -83.5% |
| Taxes, remuneration and social security | 45 | €2,718 | €4,429 | +€1,710 | +62.9% |
| Taxes | 450/3 | €268 | €2,429 | +€2,160 | +804.9% |
| Remuneration and social security | 454/9 | €2,450 | €2,000 | -€450 | -18.4% |
| Other amounts payable | 47/48 | €171 | €171 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,359 | €28,421 | +€8,062 | +39.6% |
| Other operating charges | 640/8 | €1,587 | €1,569 | -€18 | -1.1% |
| Gross operating margin | 9900 | -€6,552 | €1,097 | +€7,650 | |
| Operating profit (loss) | 9901 | -€28,498 | -€28,893 | -€394 | -1.4% |
| Financial charges | 65/66B | €2,060 | €1,506 | -€554 | -26.9% |
| Recurring financial charges | 65 | €2,060 | €1,506 | -€554 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,558 | -€30,399 | +€159 | +0.5% |
| Income taxes | 67/77 | €268 | €309 | +€41 | +15.2% |
| Profit (loss) for the period | 9904 | -€30,826 | -€30,708 | +€118 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,826 | -€30,708 | +€118 | +0.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.