A & G 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.
A & G coaching
Largest movements
- Receivables within one year +€14,462
up €14,462 (+343%), from €4,218 to €18,680
of which Other amounts receivable: +€9,288
- Cash -€1,459
down €1,459 (-38.3%), from €3,814 to €2,355
mainly Receivables within one year (-€14,462) and Other debts (-€2,539)
- Tangible fixed assets -€762
down €762 (-32.0%), from €2,384 to €1,622
- Stocks and contracts -€586
down €586 (-11.2%), from €5,245 to €4,659
- Profit (loss) carried forward +€13,310
up €13,310 (+89.6%), from €14,850 to €28,160
- Other debts -€2,539
no longer reported in 2025 (was €2,539)
- Tax, wage and social debts +€974
up €974 (+63.9%), from €1,525 to €2,499
- Gross operating margin +€5,157
up €5,157 (+35.2%), from €14,650 to €19,807
- Taxes +€2,040
up €2,040 (+58.1%), from €3,512 to €5,552
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 | €21,496 | €33,258 | +€11,762 | +54.7% |
| Fixed assets | 21/28 | €2,384 | €1,622 | -€762 | -32.0% |
| Tangible fixed assets | 22/27 | €2,384 | €1,622 | -€762 | -32.0% |
| Furniture and vehicles | 24 | €2,384 | €1,622 | -€762 | -32.0% |
| Current assets | 29/58 | €19,112 | €31,636 | +€12,524 | +65.5% |
| Stocks and contracts in progress | 3 | €5,245 | €4,659 | -€586 | -11.2% |
| Stocks | 30/36 | €5,245 | €4,659 | -€586 | -11.2% |
| Amounts receivable within one year | 40/41 | €4,218 | €18,680 | +€14,462 | +343% |
| Trade receivables | 40 | €2,731 | €7,905 | +€5,174 | +189% |
| Other amounts receivable | 41 | €1,488 | €10,775 | +€9,288 | +624% |
| Cash at bank and in hand | 54/58 | €3,814 | €2,355 | -€1,459 | -38.3% |
| Deferred charges and accrued income | 490/1 | €5,835 | €5,943 | +€108 | +1.9% |
| Total equity and liabilities | 10/49 | €21,496 | €33,258 | +€11,762 | +54.7% |
| Equity | 10/15 | €17,350 | €30,660 | +€13,310 | +76.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,850 | €28,160 | +€13,310 | +89.6% |
| Amounts payable | 17/49 | €4,146 | €2,598 | -€1,548 | -37.3% |
| Amounts payable within one year | 42/48 | €4,064 | €2,511 | -€1,554 | -38.2% |
| Trade debts | 44 | - | €12 | +€12 | |
| Suppliers | 440/4 | - | €12 | +€12 | |
| Taxes, remuneration and social security | 45 | €1,525 | €2,499 | +€974 | +63.9% |
| Taxes | 450/3 | €1,525 | €2,499 | +€974 | +63.9% |
| Other amounts payable | 47/48 | €2,539 | - | -€2,539 | |
| Accrued charges and deferred income | 492/3 | €82 | €88 | +€6 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €762 | = | 0.0% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | €14,650 | €19,807 | +€5,157 | +35.2% |
| Operating profit (loss) | 9901 | €13,779 | €18,927 | +€5,148 | +37.4% |
| Financial charges | 65/66B | €81 | €64 | -€16 | -20.3% |
| Recurring financial charges | 65 | €81 | €64 | -€16 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €13,698 | €18,863 | +€5,165 | +37.7% |
| Income taxes | 67/77 | €3,512 | €5,552 | +€2,040 | +58.1% |
| Profit (loss) for the period | 9904 | €10,186 | €13,310 | +€3,125 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,186 | €13,310 | +€3,125 | +30.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.