A.E.P. Psy & Coaching: what changed
Two fiscal 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.
A.E.P. Psy & Coaching
Largest movements
- Tangible fixed assets -€21,817
down €21,817 (-9.9%), from €221,016 to €199,199
- Profit (loss) carried forward -€13,449
down €13,449 (-24.7%), from -€54,482 to -€67,931
- Short-term financial debts -€8,627
down €8,627 (-3.5%), from €249,818 to €241,191
of which Other loans: -€245,798
- Gross operating margin +€4,293
up €4,293 (+89.1%), from €4,819 to €9,112
- Other operating charges -€981
no longer reported in 2025 (was €981)
- Taxes +€223
up €223 (+167.1%), from €133 to €356
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.
Cash bridge derived
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 | €221,180 | €199,263 | -€21,917 | -9.9% |
| Fixed assets | 21/28 | €221,080 | €199,263 | -€21,817 | -9.9% |
| Tangible fixed assets | 22/27 | €221,016 | €199,199 | -€21,817 | -9.9% |
| Land and buildings | 22 | €175,188 | €166,325 | -€8,863 | -5.1% |
| Plant, machinery and equipment | 23 | €14,256 | €12,123 | -€2,133 | -15.0% |
| Furniture and vehicles | 24 | €31,573 | €20,752 | -€10,821 | -34.3% |
| Financial fixed assets | 28 | €64 | €64 | = | 0.0% |
| Current assets | 29/58 | €100 | - | -€100 | |
| Cash at bank and in hand | 54/58 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €221,180 | €199,263 | -€21,917 | -9.9% |
| Equity | 10/15 | -€30,620 | -€44,069 | -€13,449 | -43.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,270 | €5,270 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,270 | €5,270 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,411 | €3,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,482 | -€67,931 | -€13,449 | -24.7% |
| Amounts payable | 17/49 | €251,801 | €243,333 | -€8,468 | -3.4% |
| Amounts payable within one year | 42/48 | €251,801 | €243,333 | -€8,468 | -3.4% |
| Financial debts | 43 | €249,818 | €241,191 | -€8,627 | -3.5% |
| Credit institutions | 430/8 | €1,962 | €239,133 | +€237,172 | +12090.2% |
| Other loans | 439 | €247,856 | €2,058 | -€245,798 | -99.2% |
| Trade debts | 44 | €1,983 | €1,961 | -€21 | -1.1% |
| Suppliers | 440/4 | €1,983 | €1,961 | -€21 | -1.1% |
| Taxes, remuneration and social security | 45 | - | €180 | +€180 | |
| Taxes | 450/3 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,817 | €21,817 | = | 0.0% |
| Other operating charges | 640/8 | €981 | - | -€981 | |
| Gross operating margin | 9900 | €4,819 | €9,112 | +€4,293 | +89.1% |
| Operating profit (loss) | 9901 | -€17,979 | -€12,705 | +€5,274 | +29.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €451 | €388 | -€63 | -14.0% |
| Recurring financial charges | 65 | €451 | €388 | -€63 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,430 | -€13,093 | +€5,338 | +29.0% |
| Transfer from deferred taxes | 780 | €4,740 | - | -€4,740 | |
| Income taxes | 67/77 | €133 | €356 | +€223 | +167.1% |
| Profit (loss) for the period | 9904 | -€13,824 | -€13,449 | +€375 | +2.7% |
| Transfer from tax-exempt reserves | 789 | €2,943 | - | -€2,943 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,880 | -€13,449 | -€2,569 | -23.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.