FREESIADENTAL: 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.
FREESIADENTAL
Largest movements
- Tangible fixed assets -€26,646
down €26,646 (-15.1%), from €176,935 to €150,289
of which Plant, machinery and equipment: -€18,655
- Cash -€12,597
down €12,597 (-5.0%), from €252,206 to €239,609
mainly Tax, wage and social debts (-€65,375) and Contributions, distributions and other (-€31,818)
- Receivables within one year -€7,047
down €7,047 (-17.4%), from €40,600 to €33,553
of which Trade receivables: -€8,616
- Tax, wage and social debts -€65,375
down €65,375 (-90.4%), from €72,343 to €6,968
of which Taxes: -€67,761
- Other debts +€31,818
new in 2025: €31,818
- Reserves -€11,818
down €11,818 (-7.4%), from €158,678 to €146,860
of which Distributable reserves: -€11,818
- Debts after one year -€9,703
down €9,703 (-30.0%), from €32,350 to €22,647
- Profit (loss) carried forward +€5,020
up €5,020 (+2.8%), from €178,469 to €183,489
- Taxes +€29,637
up €29,637 (+108.3%), from €27,363 to €57,000
- Gross operating margin +€10,584
up €10,584 (+7.2%), from €147,298 to €157,882
- Staff costs +€7,442
up €7,442 (+19.7%), from €37,796 to €45,238
- Depreciation +€7,024
up €7,024 (+30.2%), from €23,261 to €30,285
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 | €472,408 | €426,346 | -€46,062 | -9.8% |
| Fixed assets | 21/28 | €177,201 | €150,555 | -€26,646 | -15.0% |
| Tangible fixed assets | 22/27 | €176,935 | €150,289 | -€26,646 | -15.1% |
| Plant, machinery and equipment | 23 | €139,186 | €120,531 | -€18,655 | -13.4% |
| Furniture and vehicles | 24 | €37,749 | €29,758 | -€7,991 | -21.2% |
| Financial fixed assets | 28 | €266 | €266 | = | 0.0% |
| Current assets | 29/58 | €295,207 | €275,791 | -€19,416 | -6.6% |
| Amounts receivable within one year | 40/41 | €40,600 | €33,553 | -€7,047 | -17.4% |
| Trade receivables | 40 | €21,650 | €13,034 | -€8,616 | -39.8% |
| Other amounts receivable | 41 | €18,950 | €20,519 | +€1,569 | +8.3% |
| Cash at bank and in hand | 54/58 | €252,206 | €239,609 | -€12,597 | -5.0% |
| Deferred charges and accrued income | 490/1 | €2,401 | €2,629 | +€228 | +9.5% |
| Total equity and liabilities | 10/49 | €472,408 | €426,346 | -€46,062 | -9.8% |
| Equity | 10/15 | €343,347 | €336,549 | -€6,798 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €158,678 | €146,860 | -€11,818 | -7.4% |
| 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 | €156,818 | €145,000 | -€11,818 | -7.5% |
| Profit (loss) carried forward | 14 | €178,469 | €183,489 | +€5,020 | +2.8% |
| Amounts payable | 17/49 | €129,061 | €89,797 | -€39,264 | -30.4% |
| Amounts payable after more than one year | 17 | €32,350 | €22,647 | -€9,703 | -30.0% |
| Financial debts | 170/4 | €32,350 | €22,647 | -€9,703 | -30.0% |
| Amounts payable within one year | 42/48 | €96,711 | €67,150 | -€29,561 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €9,259 | €9,702 | +€443 | +4.8% |
| Trade debts | 44 | €15,109 | €18,662 | +€3,553 | +23.5% |
| Suppliers | 440/4 | €15,109 | €18,662 | +€3,553 | +23.5% |
| Taxes, remuneration and social security | 45 | €72,343 | €6,968 | -€65,375 | -90.4% |
| Taxes | 450/3 | €70,261 | €2,500 | -€67,761 | -96.4% |
| Remuneration and social security | 454/9 | €2,082 | €4,468 | +€2,386 | +114.6% |
| Other amounts payable | 47/48 | - | €31,818 | +€31,818 | |
| Remuneration, social security and pensions | 62 | €37,796 | €45,238 | +€7,442 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,261 | €30,285 | +€7,024 | +30.2% |
| Other operating charges | 640/8 | €727 | €790 | +€63 | +8.7% |
| Gross operating margin | 9900 | €147,298 | €157,882 | +€10,584 | +7.2% |
| Operating profit (loss) | 9901 | €85,514 | €81,569 | -€3,945 | -4.6% |
| Financial income | 75/76B | €2,258 | €2,899 | +€641 | +28.4% |
| Recurring financial income | 75 | €2,258 | €2,899 | +€641 | +28.4% |
| Financial charges | 65/66B | €2,084 | €2,448 | +€364 | +17.5% |
| Recurring financial charges | 65 | €2,084 | €2,448 | +€364 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €85,688 | €82,020 | -€3,668 | -4.3% |
| Income taxes | 67/77 | €27,363 | €57,000 | +€29,637 | +108.3% |
| Profit (loss) for the period | 9904 | €58,325 | €25,020 | -€33,305 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,325 | €25,020 | -€33,305 | -57.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.