AA 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.
AA Coaching
Largest movements
- Cash +€19,678
up €19,678 (+1189.1%), from €1,655 to €21,333
mainly Accrued charges and deferred income (+€6,861) and Tax, wage and social debts (+€6,533)
- Deferred charges and accrued income +€4,900
up €4,900 (+146.3%), from €3,350 to €8,250
- Tangible fixed assets -€2,197
down €2,197 (-21.2%), from €10,351 to €8,154
- Receivables within one year -€419
down €419 (-64.4%), from €651 to €232
- Accrued charges and deferred income +€6,861
up €6,861 (+682.7%), from €1,005 to €7,866
- Tax, wage and social debts +€6,533
up €6,533 (+287.2%), from €2,275 to €8,808
- Reserves +€5,454
new in 2025: €5,454
- Trade debts +€4,318
up €4,318 (+1297.7%), from €333 to €4,650
- Other debts -€2,086
down €2,086 (-22.5%), from €9,277 to €7,191
- Gross operating margin +€11,888
up €11,888 (+1089.0%), from €1,092 to €12,980
- Taxes +€2,260
up €2,260 (+660.3%), from €342 to €2,602
- Depreciation +€1,565
up €1,565 (+247.7%), from €632 to €2,197
- Financial charges +€792
up €792 (+63398.4%), from €1 to €794
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 | €16,007 | €37,970 | +€21,963 | +137.2% |
| Fixed assets | 21/28 | €10,351 | €8,154 | -€2,197 | -21.2% |
| Tangible fixed assets | 22/27 | €10,351 | €8,154 | -€2,197 | -21.2% |
| Other tangible fixed assets | 26 | €10,351 | €8,154 | -€2,197 | -21.2% |
| Current assets | 29/58 | €5,656 | €29,815 | +€24,159 | +427.2% |
| Amounts receivable within one year | 40/41 | €651 | €232 | -€419 | -64.4% |
| Trade receivables | 40 | €651 | €232 | -€419 | -64.4% |
| Cash at bank and in hand | 54/58 | €1,655 | €21,333 | +€19,678 | +1189.1% |
| Deferred charges and accrued income | 490/1 | €3,350 | €8,250 | +€4,900 | +146.3% |
| Total equity and liabilities | 10/49 | €16,007 | €37,970 | +€21,963 | +137.2% |
| Equity | 10/15 | €3,117 | €9,454 | +€6,337 | +203.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €5,454 | +€5,454 | |
| Distributable reserves | 133 | - | €5,454 | +€5,454 | |
| Profit (loss) carried forward | 14 | -€883 | €0 | +€883 | |
| Amounts payable | 17/49 | €12,890 | €28,516 | +€15,626 | +121.2% |
| Amounts payable within one year | 42/48 | €11,885 | €20,650 | +€8,765 | +73.8% |
| Trade debts | 44 | €333 | €4,650 | +€4,318 | +1297.7% |
| Suppliers | 440/4 | €333 | €4,650 | +€4,318 | +1297.7% |
| Taxes, remuneration and social security | 45 | €2,275 | €8,808 | +€6,533 | +287.2% |
| Taxes | 450/3 | €2,275 | €8,808 | +€6,533 | +287.2% |
| Other amounts payable | 47/48 | €9,277 | €7,191 | -€2,086 | -22.5% |
| Accrued charges and deferred income | 492/3 | €1,005 | €7,866 | +€6,861 | +682.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €632 | €2,197 | +€1,565 | +247.7% |
| Other operating charges | 640/8 | €999 | €1,051 | +€51 | +5.1% |
| Gross operating margin | 9900 | €1,092 | €12,980 | +€11,888 | +1089.0% |
| Operating profit (loss) | 9901 | -€539 | €9,733 | +€10,272 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1 | €794 | +€792 | +63398.4% |
| Recurring financial charges | 65 | €1 | €794 | +€792 | +63398.4% |
| Profit (loss) for the period before taxes | 9903 | -€541 | €8,939 | +€9,479 | |
| Income taxes | 67/77 | €342 | €2,602 | +€2,260 | +660.3% |
| Profit (loss) for the period | 9904 | -€883 | €6,337 | +€7,219 | |
| Profit (loss) for the period to be appropriated | 9905 | -€883 | €6,337 | +€7,219 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.