Freier – Beliën: 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.
Freier – Beliën
Largest movements
- Tangible fixed assets -€6,985
down €6,985 (-22.2%), from €31,471 to €24,486
- Receivables within one year -€3,402
down €3,402 (-21.0%), from €16,220 to €12,817
of which Other amounts receivable: -€2,829
- Cash -€1,955
down €1,955 (-71.4%), from €2,738 to €783
mainly Debts after one year (-€7,867) and Trade debts (-€1,909)
- Debts after one year -€7,867
down €7,867 (-37.5%), from €21,003 to €13,136
- Trade debts -€1,909
down €1,909 (-98.0%), from €1,948 to €40
- Tax, wage and social debts -€1,494
down €1,494 (-20.9%), from €7,161 to €5,666
- Reserves -€1,116
down €1,116 (-11.8%), from €9,447 to €8,332
- Gross operating margin -€8,841
down €8,841 (-54.3%), from €16,275 to €7,434
- Depreciation +€3,531
up €3,531 (+102%), from €3,454 to €6,985
- Taxes -€1,717
down €1,717 (-63.3%), from €2,713 to €995
- Financial charges +€504
up €504 (+71.5%), from €705 to €1,209
- Other operating charges -€300
down €300 (-70.1%), from €427 to €128
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 | €51,110 | €39,040 | -€12,070 | -23.6% |
| Fixed assets | 21/28 | €31,471 | €24,486 | -€6,985 | -22.2% |
| Tangible fixed assets | 22/27 | €31,471 | €24,486 | -€6,985 | -22.2% |
| Furniture and vehicles | 24 | €31,471 | €24,486 | -€6,985 | -22.2% |
| Current assets | 29/58 | €19,639 | €14,554 | -€5,085 | -25.9% |
| Amounts receivable within one year | 40/41 | €16,220 | €12,817 | -€3,402 | -21.0% |
| Trade receivables | 40 | €638 | €65 | -€574 | -89.9% |
| Other amounts receivable | 41 | €15,581 | €12,753 | -€2,829 | -18.2% |
| Cash at bank and in hand | 54/58 | €2,738 | €783 | -€1,955 | -71.4% |
| Deferred charges and accrued income | 490/1 | €682 | €954 | +€272 | +40.0% |
| Total equity and liabilities | 10/49 | €51,110 | €39,040 | -€12,070 | -23.6% |
| Equity | 10/15 | €13,447 | €12,332 | -€1,116 | -8.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €9,447 | €8,332 | -€1,116 | -11.8% |
| Distributable reserves | 133 | €9,447 | €8,332 | -€1,116 | -11.8% |
| Amounts payable | 17/49 | €37,663 | €26,709 | -€10,954 | -29.1% |
| Amounts payable after more than one year | 17 | €21,003 | €13,136 | -€7,867 | -37.5% |
| Financial debts | 170/4 | €21,003 | €13,136 | -€7,867 | -37.5% |
| Amounts payable within one year | 42/48 | €16,660 | €13,573 | -€3,087 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €7,551 | €7,867 | +€316 | +4.2% |
| Trade debts | 44 | €1,948 | €40 | -€1,909 | -98.0% |
| Suppliers | 440/4 | €1,948 | €40 | -€1,909 | -98.0% |
| Taxes, remuneration and social security | 45 | €7,161 | €5,666 | -€1,494 | -20.9% |
| Taxes | 450/3 | €7,161 | €5,666 | -€1,494 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,454 | €6,985 | +€3,531 | +102% |
| Other operating charges | 640/8 | €427 | €128 | -€300 | -70.1% |
| Gross operating margin | 9900 | €16,275 | €7,434 | -€8,841 | -54.3% |
| Operating profit (loss) | 9901 | €12,393 | €321 | -€12,072 | -97.4% |
| Financial income | 75/76B | €472 | €768 | +€296 | +62.6% |
| Recurring financial income | 75 | €472 | €768 | +€296 | +62.6% |
| Financial charges | 65/66B | €705 | €1,209 | +€504 | +71.5% |
| Recurring financial charges | 65 | €705 | €1,209 | +€504 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €12,160 | -€120 | -€12,280 | |
| Income taxes | 67/77 | €2,713 | €995 | -€1,717 | -63.3% |
| Profit (loss) for the period | 9904 | €9,447 | -€1,116 | -€10,563 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,447 | -€1,116 | -€10,563 |
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 14 October 2026 via checked.be.