110% COACHING: 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.
110% COACHING
Largest movements
- Cash +€17,679
up €17,679 (+183%), from €9,644 to €27,323
mainly Depreciation (+€13,323) and Other debts (+€9,462)
- Tangible fixed assets -€13,323
down €13,323 (-24.0%), from €55,478 to €42,154
- Receivables within one year -€2,823
down €2,823 (-76.3%), from €3,699 to €876
- Other debts +€9,462
up €9,462 (+37.9%), from €24,985 to €34,447
- Debts after one year -€6,324
down €6,324 (-45.1%), from €14,011 to €7,688
- Tax, wage and social debts -€1,730
down €1,730 (-28.4%), from €6,104 to €4,373
- Gross operating margin +€6,282
up €6,282 (+37.8%), from €16,608 to €22,890
- Depreciation +€2,184
up €2,184 (+19.6%), from €11,139 to €13,323
- Taxes +€2,139
up €2,139 (+131%), from €1,633 to €3,772
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 | €68,821 | €70,353 | +€1,532 | +2.2% |
| Fixed assets | 21/28 | €55,478 | €42,154 | -€13,323 | -24.0% |
| Tangible fixed assets | 22/27 | €55,478 | €42,154 | -€13,323 | -24.0% |
| Furniture and vehicles | 24 | €55,478 | €42,154 | -€13,323 | -24.0% |
| Current assets | 29/58 | €13,343 | €28,199 | +€14,856 | +111% |
| Amounts receivable within one year | 40/41 | €3,699 | €876 | -€2,823 | -76.3% |
| Trade receivables | 40 | €3,699 | €876 | -€2,823 | -76.3% |
| Cash at bank and in hand | 54/58 | €9,644 | €27,323 | +€17,679 | +183% |
| Total equity and liabilities | 10/49 | €68,821 | €70,353 | +€1,532 | +2.2% |
| Equity | 10/15 | €17,632 | €17,066 | -€566 | -3.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,632 | €14,066 | -€566 | -3.9% |
| Distributable reserves | 133 | €14,632 | €14,066 | -€566 | -3.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €51,189 | €53,287 | +€2,099 | +4.1% |
| Amounts payable after more than one year | 17 | €14,011 | €7,688 | -€6,324 | -45.1% |
| Financial debts | 170/4 | €14,011 | €7,688 | -€6,324 | -45.1% |
| Amounts payable within one year | 42/48 | €37,177 | €45,600 | +€8,422 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €6,088 | €6,324 | +€235 | +3.9% |
| Trade debts | 44 | - | €456 | +€456 | |
| Suppliers | 440/4 | - | €456 | +€456 | |
| Taxes, remuneration and social security | 45 | €6,104 | €4,373 | -€1,730 | -28.4% |
| Taxes | 450/3 | €6,104 | €4,373 | -€1,730 | -28.4% |
| Other amounts payable | 47/48 | €24,985 | €34,447 | +€9,462 | +37.9% |
| Remuneration, social security and pensions | 62 | €121 | €155 | +€34 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,139 | €13,323 | +€2,184 | +19.6% |
| Other operating charges | 640/8 | €811 | €673 | -€138 | -17.0% |
| Gross operating margin | 9900 | €16,608 | €22,890 | +€6,282 | +37.8% |
| Operating profit (loss) | 9901 | €4,536 | €8,738 | +€4,201 | +92.6% |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €973 | €761 | -€212 | -21.8% |
| Recurring financial charges | 65 | €973 | €761 | -€212 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €3,564 | €7,979 | +€4,415 | +124% |
| Income taxes | 67/77 | €1,633 | €3,772 | +€2,139 | +131% |
| Profit (loss) for the period | 9904 | €1,931 | €4,207 | +€2,277 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €1,931 | €4,207 | +€2,277 | +118% |
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 21 October 2026 via checked.be.