1ah 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.
1ah Coaching
Largest movements
- Cash +€18,504
up €18,504 (+433%), from €4,274 to €22,778
mainly Net result for the year (+€17,341) and Depreciation (+€3,950)
- Tangible fixed assets -€3,950
down €3,950 (-26.0%), from €15,205 to €11,255
of which Furniture and vehicles: -€2,105
- Deferred charges and accrued income -€975
down €975 (-42.7%), from €2,284 to €1,308
- Profit (loss) carried forward +€17,341
up €17,341 (+74.6%), from -€23,246 to -€5,905
- Tax, wage and social debts -€3,456
no longer reported in 2025 (was €3,456)
- Gross operating margin +€24,018
up €24,018 (+8,585%), from €280 to €24,298
- Depreciation -€422
down €422 (-9.7%), from €4,372 to €3,950
- Other operating charges +€417
up €417 (+70.8%), from €589 to €1,006
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 | €40,247 | €53,824 | +€13,577 | +33.7% |
| Fixed assets | 21/28 | €15,276 | €11,326 | -€3,950 | -25.9% |
| Tangible fixed assets | 22/27 | €15,205 | €11,255 | -€3,950 | -26.0% |
| Plant, machinery and equipment | 23 | €11,074 | €9,228 | -€1,846 | -16.7% |
| Furniture and vehicles | 24 | €4,131 | €2,027 | -€2,105 | -50.9% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €24,971 | €42,498 | +€17,527 | +70.2% |
| Amounts receivable within one year | 40/41 | €18,413 | €18,412 | -€2 | 0.0% |
| Trade receivables | 40 | €13,246 | €11,014 | -€2,232 | -16.8% |
| Other amounts receivable | 41 | €5,168 | €7,398 | +€2,230 | +43.1% |
| Cash at bank and in hand | 54/58 | €4,274 | €22,778 | +€18,504 | +433% |
| Deferred charges and accrued income | 490/1 | €2,284 | €1,308 | -€975 | -42.7% |
| Total equity and liabilities | 10/49 | €40,247 | €53,824 | +€13,577 | +33.7% |
| Equity | 10/15 | €36,214 | €53,555 | +€17,341 | +47.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €39,000 | €39,000 | = | 0.0% |
| Distributable reserves | 133 | €39,000 | €39,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,246 | -€5,905 | +€17,341 | +74.6% |
| Amounts payable | 17/49 | €4,033 | €270 | -€3,764 | -93.3% |
| Amounts payable within one year | 42/48 | €4,033 | €270 | -€3,764 | -93.3% |
| Trade debts | 44 | €577 | €270 | -€308 | -53.3% |
| Suppliers | 440/4 | €577 | €270 | -€308 | -53.3% |
| Taxes, remuneration and social security | 45 | €3,456 | - | -€3,456 | |
| Taxes | 450/3 | €3,456 | - | -€3,456 | |
| Remuneration, social security and pensions | 62 | €1,491 | €1,693 | +€202 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,372 | €3,950 | -€422 | -9.7% |
| Other operating charges | 640/8 | €589 | €1,006 | +€417 | +70.8% |
| Gross operating margin | 9900 | €280 | €24,298 | +€24,018 | +8,585% |
| Operating profit (loss) | 9901 | -€6,172 | €17,650 | +€23,822 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €209 | €313 | +€104 | +49.6% |
| Recurring financial charges | 65 | €209 | €313 | +€104 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,381 | €17,341 | +€23,722 | |
| Profit (loss) for the period | 9904 | -€6,381 | €17,341 | +€23,722 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,381 | €17,341 | +€23,722 |
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 16 October 2026 via checked.be.