THE FREELANCER: 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.
THE FREELANCER
Largest movements
- Deferred charges and accrued income +€16,277
new in 2024: €16,277
- Tangible fixed assets -€1,947
down €1,947 (-8.7%), from €22,375 to €20,428
of which Furniture and vehicles: -€1,655
- Tax, wage and social debts +€7,800
up €7,800 (+86.3%), from €9,038 to €16,838
of which Remuneration and social security: +€7,800
- Trade debts +€3,988
up €3,988 (+109%), from €3,650 to €7,639
- Profit (loss) carried forward +€1,182
up €1,182 (+21.9%), from -€5,391 to -€4,210
- Other debts +€1,175
up €1,175 (+8.4%), from €14,043 to €15,218
- Gross operating margin -€10,841
down €10,841 (-77.0%), from €14,076 to €3,235
- Depreciation -€5,803
down €5,803 (-74.9%), from €7,750 to €1,947
- Staff costs -€684
no longer reported in 2024 (was €684)
- Other operating charges -€567
down €567 (-85.7%), from €662 to €95
- Financial charges -€277
down €277 (-95.9%), from €289 to €12
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,350 | €57,495 | +€14,145 | +32.6% |
| Fixed assets | 21/28 | €22,855 | €20,908 | -€1,947 | -8.5% |
| Tangible fixed assets | 22/27 | €22,375 | €20,428 | -€1,947 | -8.7% |
| Plant, machinery and equipment | 23 | €4,461 | €4,169 | -€292 | -6.5% |
| Furniture and vehicles | 24 | €17,913 | €16,259 | -€1,655 | -9.2% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €20,495 | €36,587 | +€16,092 | +78.5% |
| Stocks and contracts in progress | 3 | €8,888 | €8,703 | -€185 | -2.1% |
| Stocks | 30/36 | €8,888 | €8,703 | -€185 | -2.1% |
| Amounts receivable within one year | 40/41 | €5,333 | €5,333 | = | 0.0% |
| Trade receivables | 40 | €5,333 | €5,333 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,274 | €6,274 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €16,277 | +€16,277 | |
| Total equity and liabilities | 10/49 | €43,350 | €57,495 | +€14,145 | +32.6% |
| Equity | 10/15 | €16,609 | €17,790 | +€1,182 | +7.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,391 | -€4,210 | +€1,182 | +21.9% |
| Amounts payable | 17/49 | €26,741 | €39,704 | +€12,963 | +48.5% |
| Amounts payable within one year | 42/48 | €26,741 | €39,704 | +€12,963 | +48.5% |
| Financial debts | 43 | €9 | €9 | = | 0.0% |
| Credit institutions | 430/8 | €9 | €9 | = | 0.0% |
| Trade debts | 44 | €3,650 | €7,639 | +€3,988 | +109% |
| Suppliers | 440/4 | €3,650 | €7,639 | +€3,988 | +109% |
| Taxes, remuneration and social security | 45 | €9,038 | €16,838 | +€7,800 | +86.3% |
| Taxes | 450/3 | €6,438 | €6,438 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,600 | €10,400 | +€7,800 | +300% |
| Other amounts payable | 47/48 | €14,043 | €15,218 | +€1,175 | +8.4% |
| Remuneration, social security and pensions | 62 | €684 | - | -€684 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,750 | €1,947 | -€5,803 | -74.9% |
| Other operating charges | 640/8 | €662 | €95 | -€567 | -85.7% |
| Gross operating margin | 9900 | €14,076 | €3,235 | -€10,841 | -77.0% |
| Operating profit (loss) | 9901 | €4,979 | €1,193 | -€3,786 | -76.0% |
| Financial income | 75/76B | €86 | - | -€86 | |
| Recurring financial income | 75 | €86 | - | -€86 | |
| Financial charges | 65/66B | €289 | €12 | -€277 | -95.9% |
| Recurring financial charges | 65 | €289 | €12 | -€277 | -95.9% |
| Profit (loss) for the period before taxes | 9903 | €4,777 | €1,182 | -€3,595 | -75.3% |
| Income taxes | 67/77 | €129 | - | -€129 | |
| Profit (loss) for the period | 9904 | €4,648 | €1,182 | -€3,466 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,648 | €1,182 | -€3,466 | -74.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.