FRILANS: what changed
FRILANS
Largest movements
- Stocks and contracts +€3,475
up €3,475 (+274%), from €1,269 to €4,743
- Receivables within one year +€1,456
up €1,456 (+13.1%), from €11,070 to €12,526
of which Trade receivables: +€1,277
- Cash +€1,000
up €1,000 (+3.3%), from €30,739 to €31,739
mainly Net result for the year (+€6,122) and Trade debts (+€1,211)
- Reserves +€6,122
up €6,122 (+39.4%), from €15,556 to €21,678
- Tax, wage and social debts -€1,270
down €1,270 (-32.1%), from €3,952 to €2,682
- Trade debts +€1,211
up €1,211 (+71.4%), from €1,696 to €2,906
- Gross operating margin +€5,521
up €5,521 (+65.9%), from €8,373 to €13,894
- Taxes +€1,055
up €1,055 (+37.8%), from €2,795 to €3,850
- Staff costs +€500
new in 2025: €500
- Other operating charges +€396
up €396 (+296%), from €134 to €530
- Financial charges -€253
down €253 (-11.5%), from €2,200 to €1,947
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,460 | €51,256 | +€5,795 | +12.7% |
| Fixed assets | 21/28 | €2,383 | €1,999 | -€384 | -16.1% |
| Tangible fixed assets | 22/27 | €2,383 | €1,999 | -€384 | -16.1% |
| Plant, machinery and equipment | 23 | €309 | €930 | +€621 | +201% |
| Furniture and vehicles | 24 | €2,073 | €1,069 | -€1,005 | -48.5% |
| Current assets | 29/58 | €43,078 | €49,257 | +€6,179 | +14.3% |
| Stocks and contracts in progress | 3 | €1,269 | €4,743 | +€3,475 | +274% |
| Stocks | 30/36 | €1,269 | €4,743 | +€3,475 | +274% |
| Amounts receivable within one year | 40/41 | €11,070 | €12,526 | +€1,456 | +13.1% |
| Trade receivables | 40 | €10,584 | €11,861 | +€1,277 | +12.1% |
| Other amounts receivable | 41 | €486 | €665 | +€178 | +36.7% |
| Cash at bank and in hand | 54/58 | €30,739 | €31,739 | +€1,000 | +3.3% |
| Deferred charges and accrued income | 490/1 | - | €249 | +€249 | |
| Total equity and liabilities | 10/49 | €45,460 | €51,256 | +€5,795 | +12.7% |
| Equity | 10/15 | €25,556 | €31,678 | +€6,122 | +24.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,556 | €21,678 | +€6,122 | +39.4% |
| Distributable reserves | 133 | €15,556 | €21,678 | +€6,122 | +39.4% |
| Amounts payable | 17/49 | €19,904 | €19,578 | -€326 | -1.6% |
| Amounts payable within one year | 42/48 | €19,587 | €19,578 | -€9 | 0.0% |
| Trade debts | 44 | €1,696 | €2,906 | +€1,211 | +71.4% |
| Suppliers | 440/4 | €1,696 | €2,906 | +€1,211 | +71.4% |
| Taxes, remuneration and social security | 45 | €3,952 | €2,682 | -€1,270 | -32.1% |
| Taxes | 450/3 | €3,952 | €2,682 | -€1,270 | -32.1% |
| Other amounts payable | 47/48 | €13,940 | €13,990 | +€50 | +0.4% |
| Accrued charges and deferred income | 492/3 | €318 | €0 | -€318 | -100% |
| Remuneration, social security and pensions | 62 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €919 | €1,100 | +€181 | +19.7% |
| Other operating charges | 640/8 | €134 | €530 | +€396 | +296% |
| Gross operating margin | 9900 | €8,373 | €13,894 | +€5,521 | +65.9% |
| Operating profit (loss) | 9901 | €7,321 | €11,764 | +€4,444 | +60.7% |
| Financial income | 75/76B | €211 | €154 | -€56 | -26.7% |
| Recurring financial income | 75 | €211 | €154 | -€56 | -26.7% |
| Financial charges | 65/66B | €2,200 | €1,947 | -€253 | -11.5% |
| Recurring financial charges | 65 | €2,200 | €1,947 | -€253 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €5,331 | €9,972 | +€4,641 | +87.1% |
| Income taxes | 67/77 | €2,795 | €3,850 | +€1,055 | +37.8% |
| Profit (loss) for the period | 9904 | €2,536 | €6,122 | +€3,585 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €2,536 | €6,122 | +€3,585 | +141% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.