ABOUT TIME TRAINING & 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.
ABOUT TIME TRAINING & COACHING
Largest movements
- Cash -€15,060
down €15,060 (-65.3%), from €23,065 to €8,005
mainly Net result for the year (-€24,053) and Tax, wage and social debts (-€5,796)
- Receivables within one year +€3,709
new in 2025: €3,709
of which Other amounts receivable: +€3,467
- Tangible fixed assets -€389
down €389 (-21.4%), from €1,817 to €1,428
- Profit (loss) carried forward -€24,053
new in 2025: -€24,053
- Debts after one year +€20,000
new in 2025: €20,000
- Tax, wage and social debts -€5,796
down €5,796 (-66.6%), from €8,704 to €2,907
- Trade debts -€2,349
down €2,349 (-79.3%), from €2,961 to €611
- Other debts +€609
new in 2025: €609
- Gross operating margin -€35,196
down €35,196, from €13,582 to -€21,614
- Taxes -€3,315
down €3,315 (-95.6%), from €3,467 to €152
- Depreciation +€262
up €262 (+208%), from €126 to €389
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 | €24,882 | €13,292 | -€11,590 | -46.6% |
| Fixed assets | 21/28 | €1,817 | €1,428 | -€389 | -21.4% |
| Tangible fixed assets | 22/27 | €1,817 | €1,428 | -€389 | -21.4% |
| Furniture and vehicles | 24 | €1,817 | €1,428 | -€389 | -21.4% |
| Current assets | 29/58 | €23,065 | €11,863 | -€11,202 | -48.6% |
| Amounts receivable within one year | 40/41 | - | €3,709 | +€3,709 | |
| Trade receivables | 40 | - | €242 | +€242 | |
| Other amounts receivable | 41 | - | €3,467 | +€3,467 | |
| Cash at bank and in hand | 54/58 | €23,065 | €8,005 | -€15,060 | -65.3% |
| Deferred charges and accrued income | 490/1 | - | €150 | +€150 | |
| Total equity and liabilities | 10/49 | €24,882 | €13,292 | -€11,590 | -46.6% |
| Equity | 10/15 | €13,218 | -€10,836 | -€24,053 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,218 | €8,218 | = | 0.0% |
| Distributable reserves | 133 | €8,218 | €8,218 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,053 | -€24,053 | |
| Amounts payable | 17/49 | €11,664 | €24,127 | +€12,463 | +107% |
| Amounts payable after more than one year | 17 | - | €20,000 | +€20,000 | |
| Financial debts | 170/4 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €11,664 | €4,127 | -€7,537 | -64.6% |
| Trade debts | 44 | €2,961 | €611 | -€2,349 | -79.3% |
| Suppliers | 440/4 | €2,961 | €611 | -€2,349 | -79.3% |
| Taxes, remuneration and social security | 45 | €8,704 | €2,907 | -€5,796 | -66.6% |
| Taxes | 450/3 | €8,704 | €2,907 | -€5,796 | -66.6% |
| Other amounts payable | 47/48 | - | €609 | +€609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126 | €389 | +€262 | +208% |
| Other operating charges | 640/8 | €526 | €720 | +€194 | +36.9% |
| Gross operating margin | 9900 | €13,582 | -€21,614 | -€35,196 | |
| Operating profit (loss) | 9901 | €12,929 | -€22,723 | -€35,652 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,248 | €1,178 | -€70 | -5.6% |
| Recurring financial charges | 65 | €1,248 | €1,178 | -€70 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €11,685 | -€23,901 | -€35,586 | |
| Income taxes | 67/77 | €3,467 | €152 | -€3,315 | -95.6% |
| Profit (loss) for the period | 9904 | €8,218 | -€24,053 | -€32,271 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,218 | -€24,053 | -€32,271 |
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 20 October 2026 via checked.be.