123Coaching & Consultancy: 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.
123Coaching & Consultancy
Largest movements
- Receivables within one year +€51,620
up €51,620 (+188%), from €27,469 to €79,089
of which Trade receivables: +€53,666
- Cash +€42,834
up €42,834 (+1,006%), from €4,259 to €47,093
mainly Trade debts (+€58,295) and Other debts (+€53,763)
- Tangible fixed assets -€7,645
down €7,645 (-89.3%), from €8,561 to €916
- Trade debts +€58,295
up €58,295 (+354%), from €16,460 to €74,755
- Other debts +€53,763
new in 2025: €53,763
- Profit (loss) carried forward -€19,454
down €19,454, from €8,542 to -€10,912
- Advances received -€11,241
down €11,241 (-100%), from €11,241 to €0
- Tax, wage and social debts +€5,043
up €5,043 (+121%), from €4,153 to €9,197
- Write-downs -€45,672
down €45,672, from €22,836 to -€22,836
- Gross operating margin -€26,095
down €26,095, from €14,467 to -€11,628
- Other operating charges +€25,947
up €25,947 (+1,016%), from €2,554 to €28,501
- Depreciation -€2,165
down €2,165 (-59.3%), from €3,651 to €1,486
- Financial charges +€468
up €468 (+227%), from €206 to €675
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 | €40,896 | €127,303 | +€86,407 | +211% |
| Fixed assets | 21/28 | €8,561 | €916 | -€7,645 | -89.3% |
| Tangible fixed assets | 22/27 | €8,561 | €916 | -€7,645 | -89.3% |
| Furniture and vehicles | 24 | €8,561 | €916 | -€7,645 | -89.3% |
| Current assets | 29/58 | €32,335 | €126,387 | +€94,052 | +291% |
| Amounts receivable within one year | 40/41 | €27,469 | €79,089 | +€51,620 | +188% |
| Trade receivables | 40 | €15,271 | €68,937 | +€53,666 | +351% |
| Other amounts receivable | 41 | €12,198 | €10,152 | -€2,046 | -16.8% |
| Cash at bank and in hand | 54/58 | €4,259 | €47,093 | +€42,834 | +1,006% |
| Deferred charges and accrued income | 490/1 | €607 | €205 | -€402 | -66.3% |
| Total equity and liabilities | 10/49 | €40,896 | €127,303 | +€86,407 | +211% |
| Equity | 10/15 | €9,042 | -€10,412 | -€19,454 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,542 | -€10,912 | -€19,454 | |
| Amounts payable | 17/49 | €31,854 | €137,715 | +€105,860 | +332% |
| Amounts payable within one year | 42/48 | €31,854 | €137,715 | +€105,860 | +332% |
| Trade debts | 44 | €16,460 | €74,755 | +€58,295 | +354% |
| Suppliers | 440/4 | €16,460 | €74,755 | +€58,295 | +354% |
| Advances received on contracts in progress | 46 | €11,241 | €0 | -€11,241 | -100% |
| Taxes, remuneration and social security | 45 | €4,153 | €9,197 | +€5,043 | +121% |
| Taxes | 450/3 | €4,153 | €9,197 | +€5,043 | +121% |
| Other amounts payable | 47/48 | - | €53,763 | +€53,763 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,651 | €1,486 | -€2,165 | -59.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,836 | -€22,836 | -€45,672 | |
| Other operating charges | 640/8 | €2,554 | €28,501 | +€25,947 | +1,016% |
| Gross operating margin | 9900 | €14,467 | -€11,628 | -€26,095 | |
| Operating profit (loss) | 9901 | -€14,574 | -€18,779 | -€4,205 | -28.9% |
| Financial income | 75/76B | €375 | €0 | -€375 | -100% |
| Recurring financial income | 75 | €375 | €0 | -€375 | -100% |
| Financial charges | 65/66B | €206 | €675 | +€468 | +227% |
| Recurring financial charges | 65 | €206 | €675 | +€468 | +227% |
| Profit (loss) for the period before taxes | 9903 | -€14,406 | -€19,454 | -€5,048 | -35.0% |
| Income taxes | 67/77 | €24 | €0 | -€24 | -100% |
| Profit (loss) for the period | 9904 | -€14,429 | -€19,454 | -€5,024 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,429 | -€19,454 | -€5,024 | -34.8% |
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 19 October 2026 via checked.be.