FREEMED: 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.
FREEMED
Largest movements
- Cash +€75,152
up €75,152 (+20.6%), from €365,034 to €440,186
mainly Net result for the year (+€152,556) and Receivables within one year (+€55,965)
- Receivables within one year -€55,965
down €55,965 (-98.9%), from €56,565 to €600
of which Other amounts receivable: -€56,565
- Deferred charges and accrued income +€10,392
up €10,392 (+14.6%), from €71,217 to €81,609
- Tangible fixed assets -€8,266
down €8,266 (-24.1%), from €34,366 to €26,100
- Other debts +€41,462
up €41,462 (+34.6%), from €120,000 to €161,462
- Trade debts -€18,715
down €18,715 (-68.4%), from €27,362 to €8,647
- Gross operating margin +€30,356
up €30,356 (+16.1%), from €188,849 to €219,204
- Taxes -€5,083
down €5,083 (-8.5%), from €59,610 to €54,527
- Financial income -€4,754
down €4,754 (-81.4%), from €5,838 to €1,083
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 | €528,031 | €549,345 | +€21,313 | +4.0% |
| Fixed assets | 21/28 | €35,216 | €26,950 | -€8,266 | -23.5% |
| Tangible fixed assets | 22/27 | €34,366 | €26,100 | -€8,266 | -24.1% |
| Furniture and vehicles | 24 | €34,366 | €26,100 | -€8,266 | -24.1% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €492,816 | €522,395 | +€29,579 | +6.0% |
| Amounts receivable within one year | 40/41 | €56,565 | €600 | -€55,965 | -98.9% |
| Trade receivables | 40 | - | €600 | +€600 | |
| Other amounts receivable | 41 | €56,565 | - | -€56,565 | |
| Cash at bank and in hand | 54/58 | €365,034 | €440,186 | +€75,152 | +20.6% |
| Deferred charges and accrued income | 490/1 | €71,217 | €81,609 | +€10,392 | +14.6% |
| Total equity and liabilities | 10/49 | €528,031 | €549,345 | +€21,313 | +4.0% |
| Equity | 10/15 | €333,555 | €336,111 | +€2,556 | +0.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €57,983 | €57,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €57,983 | €57,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €57,983 | €57,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | €275,072 | €277,628 | +€2,556 | +0.9% |
| Amounts payable | 17/49 | €194,476 | €213,233 | +€18,757 | +9.6% |
| Amounts payable within one year | 42/48 | €194,476 | €213,233 | +€18,757 | +9.6% |
| Trade debts | 44 | €27,362 | €8,647 | -€18,715 | -68.4% |
| Suppliers | 440/4 | €27,362 | €8,647 | -€18,715 | -68.4% |
| Taxes, remuneration and social security | 45 | €47,114 | €43,124 | -€3,990 | -8.5% |
| Taxes | 450/3 | €47,114 | €43,124 | -€3,990 | -8.5% |
| Other amounts payable | 47/48 | €120,000 | €161,462 | +€41,462 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,180 | €11,015 | +€835 | +8.2% |
| Other operating charges | 640/8 | €1,523 | €1,523 | +€0 | 0.0% |
| Gross operating margin | 9900 | €188,849 | €219,204 | +€30,356 | +16.1% |
| Operating profit (loss) | 9901 | €177,146 | €206,667 | +€29,521 | +16.7% |
| Financial income | 75/76B | €5,838 | €1,083 | -€4,754 | -81.4% |
| Recurring financial income | 75 | €5,838 | €1,083 | -€4,754 | -81.4% |
| Financial charges | 65/66B | €327 | €667 | +€340 | +104% |
| Recurring financial charges | 65 | €327 | €667 | +€340 | +104% |
| Profit (loss) for the period before taxes | 9903 | €182,657 | €207,083 | +€24,426 | +13.4% |
| Income taxes | 67/77 | €59,610 | €54,527 | -€5,083 | -8.5% |
| Profit (loss) for the period | 9904 | €123,046 | €152,556 | +€29,510 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €123,046 | €152,556 | +€29,510 | +24.0% |
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 18 October 2026 via checked.be.