VRIJDAG: 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.
VRIJDAG
Largest movements
- Receivables within one year -€17,273
down €17,273 (-28.6%), from €60,468 to €43,194
of which Other amounts receivable: -€36,297
- Cash +€7,014
up €7,014 (+36.8%), from €19,056 to €26,070
mainly Receivables within one year (+€17,273) and Other debts (+€5,498)
- Tangible fixed assets -€5,785
down €5,785 (-77.6%), from €7,454 to €1,669
of which Furniture and vehicles: -€4,005
- Trade debts -€16,388
down €16,388 (-76.5%), from €21,410 to €5,022
- Profit (loss) carried forward -€8,358
down €8,358 (-108%), from -€7,712 to -€16,071
- Other debts +€5,498
up €5,498 (+60.4%), from €9,106 to €14,604
- Tax, wage and social debts +€3,153
up €3,153 (+523%), from €603 to €3,756
- Depreciation -€2,762
down €2,762 (-55.9%), from €4,941 to €2,178
- Gross operating margin -€2,726
down €2,726 (-97.4%), from -€2,797 to -€5,522
- Other operating charges -€483
down €483 (-34.1%), from €1,416 to €933
- Financial income -€369
down €369 (-28.9%), from €1,278 to €908
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 | €97,041 | €80,933 | -€16,108 | -16.6% |
| Fixed assets | 21/28 | €17,454 | €11,669 | -€5,785 | -33.1% |
| Tangible fixed assets | 22/27 | €7,454 | €1,669 | -€5,785 | -77.6% |
| Plant, machinery and equipment | 23 | €3,009 | €1,229 | -€1,780 | -59.2% |
| Furniture and vehicles | 24 | €4,445 | €440 | -€4,005 | -90.1% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €79,587 | €69,264 | -€10,322 | -13.0% |
| Amounts receivable within one year | 40/41 | €60,468 | €43,194 | -€17,273 | -28.6% |
| Trade receivables | 40 | €13,041 | €32,065 | +€19,024 | +146% |
| Other amounts receivable | 41 | €47,426 | €11,129 | -€36,297 | -76.5% |
| Cash at bank and in hand | 54/58 | €19,056 | €26,070 | +€7,014 | +36.8% |
| Deferred charges and accrued income | 490/1 | €63 | - | -€63 | |
| Total equity and liabilities | 10/49 | €97,041 | €80,933 | -€16,108 | -16.6% |
| Equity | 10/15 | €63,488 | €55,129 | -€8,358 | -13.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €58,700 | €58,700 | = | 0.0% |
| Distributable reserves | 133 | €58,700 | €58,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,712 | -€16,071 | -€8,358 | -108% |
| Amounts payable | 17/49 | €33,553 | €25,804 | -€7,749 | -23.1% |
| Amounts payable within one year | 42/48 | €33,553 | €25,804 | -€7,749 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €2,434 | €2,422 | -€12 | -0.5% |
| Trade debts | 44 | €21,410 | €5,022 | -€16,388 | -76.5% |
| Suppliers | 440/4 | €21,410 | €5,022 | -€16,388 | -76.5% |
| Taxes, remuneration and social security | 45 | €603 | €3,756 | +€3,153 | +523% |
| Taxes | 450/3 | €603 | €3,756 | +€3,153 | +523% |
| Other amounts payable | 47/48 | €9,106 | €14,604 | +€5,498 | +60.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,941 | €2,178 | -€2,762 | -55.9% |
| Other operating charges | 640/8 | €1,416 | €933 | -€483 | -34.1% |
| Gross operating margin | 9900 | -€2,797 | -€5,522 | -€2,726 | -97.4% |
| Operating profit (loss) | 9901 | -€9,154 | -€8,634 | +€520 | +5.7% |
| Financial income | 75/76B | €1,278 | €908 | -€369 | -28.9% |
| Recurring financial income | 75 | €1,278 | €908 | -€369 | -28.9% |
| Financial charges | 65/66B | €435 | €418 | -€17 | -3.9% |
| Recurring financial charges | 65 | €435 | €418 | -€17 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,311 | -€8,143 | +€168 | +2.0% |
| Income taxes | 67/77 | €215 | €215 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€8,526 | -€8,358 | +€168 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,526 | -€8,358 | +€168 | +2.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.