LP FREELANCE: 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.
LP FREELANCE
Largest movements
- Receivables within one year +€13,549
up €13,549 (+100%), from €13,512 to €27,061
of which Other amounts receivable: +€13,598
- Cash -€12,874
down €12,874 (-92.3%), from €13,948 to €1,074
mainly Receivables within one year (-€13,549) and Net result for the year (-€2,314)
- Profit (loss) carried forward -€2,314
down €2,314 (-14.8%), from €15,596 to €13,282
- Trade debts +€2,280
up €2,280 (+227%), from €1,005 to €3,285
- Tax, wage and social debts +€819
up €819 (+10.4%), from €7,858 to €8,677
- Gross operating margin -€6,262
down €6,262 (-88.7%), from €7,059 to €797
- Taxes -€771
down €771 (-22.3%), from €3,464 to €2,693
- Financial income +€471
up €471 (+144%), from €327 to €798
- Staff costs +€157
new in 2025: €157
- Financial charges +€108
up €108 (+67.6%), from €159 to €267
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 | €27,459 | €28,244 | +€785 | +2.9% |
| Current assets | 29/58 | €27,459 | €28,244 | +€785 | +2.9% |
| Amounts receivable within one year | 40/41 | €13,512 | €27,061 | +€13,549 | +100% |
| Trade receivables | 40 | €5,309 | €5,260 | -€49 | -0.9% |
| Other amounts receivable | 41 | €8,203 | €21,801 | +€13,598 | +166% |
| Cash at bank and in hand | 54/58 | €13,948 | €1,074 | -€12,874 | -92.3% |
| Deferred charges and accrued income | 490/1 | - | €109 | +€109 | |
| Total equity and liabilities | 10/49 | €27,459 | €28,244 | +€785 | +2.9% |
| Equity | 10/15 | €18,596 | €16,282 | -€2,314 | -12.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,596 | €13,282 | -€2,314 | -14.8% |
| Amounts payable | 17/49 | €8,863 | €11,962 | +€3,099 | +35.0% |
| Amounts payable within one year | 42/48 | €8,863 | €11,962 | +€3,099 | +35.0% |
| Trade debts | 44 | €1,005 | €3,285 | +€2,280 | +227% |
| Suppliers | 440/4 | €1,005 | €3,285 | +€2,280 | +227% |
| Taxes, remuneration and social security | 45 | €7,858 | €8,677 | +€819 | +10.4% |
| Taxes | 450/3 | €7,858 | €8,677 | +€819 | +10.4% |
| Remuneration, social security and pensions | 62 | - | €157 | +€157 | |
| Other operating charges | 640/8 | €869 | €792 | -€77 | -8.9% |
| Gross operating margin | 9900 | €7,059 | €797 | -€6,262 | -88.7% |
| Operating profit (loss) | 9901 | €6,190 | -€152 | -€6,342 | |
| Financial income | 75/76B | €327 | €798 | +€471 | +144% |
| Recurring financial income | 75 | €327 | €798 | +€471 | +144% |
| Financial charges | 65/66B | €159 | €267 | +€108 | +67.6% |
| Recurring financial charges | 65 | €159 | €267 | +€108 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €6,357 | €379 | -€5,978 | -94.0% |
| Income taxes | 67/77 | €3,464 | €2,693 | -€771 | -22.3% |
| Profit (loss) for the period | 9904 | €2,893 | -€2,314 | -€5,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,893 | -€2,314 | -€5,207 |
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 24 October 2026 via checked.be.