A-SPIRATION 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-SPIRATION Coaching
Largest movements
- Receivables within one year -€82,461
down €82,461 (-87.2%), from €94,578 to €12,118
of which Trade receivables: -€72,883
- Tangible fixed assets -€62,853
down €62,853 (-5.9%), from €1.1m to €1.0m
of which Land and buildings: -€60,124
- Cash -€41,955
down €41,955 (-68.3%), from €61,433 to €19,478
mainly Tax, wage and social debts (-€79,930) and Trade debts (-€63,540)
- Tax, wage and social debts -€79,930
down €79,930 (-89.7%), from €89,145 to €9,214
of which Taxes: -€72,703
- Trade debts -€63,540
down €63,540 (-99.6%), from €63,813 to €273
- Profit (loss) carried forward -€42,227
new in 2025: -€42,227
- Gross operating margin -€1.4m
down €1.4m (-96.0%), from €1.5m to €58,165
- Taxes -€390,315
no longer reported in 2025 (was €390,315)
- Staff costs -€93,168
down €93,168 (-76.6%), from €121,589 to €28,421
- Financial charges -€30,271
down €30,271 (-90.4%), from €33,492 to €3,221
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 | €1,234,185 | €1,048,450 | -€185,735 | -15.0% |
| Fixed assets | 21/28 | €1,078,174 | €1,015,321 | -€62,853 | -5.8% |
| Tangible fixed assets | 22/27 | €1,063,957 | €1,001,104 | -€62,853 | -5.9% |
| Land and buildings | 22 | €1,052,944 | €992,820 | -€60,124 | -5.7% |
| Plant, machinery and equipment | 23 | €5,296 | €3,944 | -€1,351 | -25.5% |
| Furniture and vehicles | 24 | €4,368 | €2,990 | -€1,377 | -31.5% |
| Other tangible fixed assets | 26 | €1,350 | €1,350 | = | 0.0% |
| Financial fixed assets | 28 | €14,217 | €14,217 | = | 0.0% |
| Current assets | 29/58 | €156,011 | €33,130 | -€122,882 | -78.8% |
| Amounts receivable within one year | 40/41 | €94,578 | €12,118 | -€82,461 | -87.2% |
| Trade receivables | 40 | €75,000 | €2,118 | -€72,883 | -97.2% |
| Other amounts receivable | 41 | €19,578 | €10,000 | -€9,578 | -48.9% |
| Cash at bank and in hand | 54/58 | €61,433 | €19,478 | -€41,955 | -68.3% |
| Deferred charges and accrued income | 490/1 | - | €1,534 | +€1,534 | |
| Total equity and liabilities | 10/49 | €1,234,185 | €1,048,450 | -€185,735 | -15.0% |
| Equity | 10/15 | €1,019,223 | €976,996 | -€42,227 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,000,623 | €1,000,623 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €998,763 | €998,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€42,227 | -€42,227 | |
| Amounts payable | 17/49 | €214,962 | €71,454 | -€143,508 | -66.8% |
| Amounts payable after more than one year | 17 | €40,341 | €36,860 | -€3,481 | -8.6% |
| Financial debts | 170/4 | €40,341 | €36,860 | -€3,481 | -8.6% |
| Amounts payable within one year | 42/48 | €174,621 | €34,594 | -€140,027 | -80.2% |
| Current portion of amounts payable after more than one year | 42 | €3,429 | €5,190 | +€1,761 | +51.3% |
| Trade debts | 44 | €63,813 | €273 | -€63,540 | -99.6% |
| Suppliers | 440/4 | €63,813 | €273 | -€63,540 | -99.6% |
| Taxes, remuneration and social security | 45 | €89,145 | €9,214 | -€79,930 | -89.7% |
| Taxes | 450/3 | €75,418 | €2,715 | -€72,703 | -96.4% |
| Remuneration and social security | 454/9 | €13,726 | €6,499 | -€7,227 | -52.6% |
| Other amounts payable | 47/48 | €18,234 | €19,918 | +€1,683 | +9.2% |
| Non-recurring operating income | 76A | €1,281,838 | - | -€1.3m | |
| Remuneration, social security and pensions | 62 | €121,589 | €28,421 | -€93,168 | -76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,280 | €64,184 | -€96 | -0.1% |
| Other operating charges | 640/8 | €7,145 | €4,939 | -€2,206 | -30.9% |
| Gross operating margin | 9900 | €1,467,934 | €58,165 | -€1.4m | -96.0% |
| Operating profit (loss) | 9901 | €1,274,921 | -€39,378 | -€1.3m | |
| Financial income | 75/76B | €2 | €372 | +€371 | +23,036% |
| Recurring financial income | 75 | €2 | €372 | +€371 | +23,036% |
| Financial charges | 65/66B | €33,492 | €3,221 | -€30,271 | -90.4% |
| Recurring financial charges | 65 | €33,492 | €3,221 | -€30,271 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | €1,241,431 | -€42,227 | -€1.3m | |
| Income taxes | 67/77 | €390,315 | - | -€390,315 | |
| Profit (loss) for the period | 9904 | €851,115 | -€42,227 | -€893,342 | |
| Profit (loss) for the period to be appropriated | 9905 | €851,115 | -€42,227 | -€893,342 |
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 18 October 2026 via checked.be.