ALL 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.
ALL COACHING
Largest movements
- Stocks and contracts -€3,043
down €3,043 (-44.6%), from €6,816 to €3,773
- Receivables within one year -€1,032
no longer reported in 2025 (was €1,032)
- Tangible fixed assets -€615
down €615 (-7.0%), from €8,824 to €8,209
- Short-term financial debts -€16,782
no longer reported in 2025 (was €16,782)
- Other debts +€14,184
up €14,184 (+798.2%), from €1,777 to €15,961
- Profit (loss) carried forward -€2,092
down €2,092 (-9.8%), from -€21,405 to -€23,497
- Financial charges -€1,167
down €1,167 (-46.3%), from €2,520 to €1,353
- Gross operating margin +€380
up €380 (+75.4%), from -€504 to -€124
- Taxes -€225
no longer reported in 2025 (was €225)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,672 | €11,982 | -€4,690 | -28.1% |
| Fixed assets | 21/28 | €8,824 | €8,209 | -€615 | -7.0% |
| Tangible fixed assets | 22/27 | €8,824 | €8,209 | -€615 | -7.0% |
| Land and buildings | 22 | €8,824 | €8,209 | -€615 | -7.0% |
| Current assets | 29/58 | €7,848 | €3,773 | -€4,075 | -51.9% |
| Stocks and contracts in progress | 3 | €6,816 | €3,773 | -€3,043 | -44.6% |
| Stocks | 30/36 | €6,816 | €3,773 | -€3,043 | -44.6% |
| Amounts receivable within one year | 40/41 | €1,032 | - | -€1,032 | |
| Other amounts receivable | 41 | €1,032 | - | -€1,032 | |
| Total equity and liabilities | 10/49 | €16,672 | €11,982 | -€4,690 | -28.1% |
| Equity | 10/15 | -€2,355 | -€4,447 | -€2,092 | -88.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €450 | €450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €450 | €450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €450 | €450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,405 | -€23,497 | -€2,092 | -9.8% |
| Amounts payable | 17/49 | €19,027 | €16,429 | -€2,598 | -13.7% |
| Amounts payable within one year | 42/48 | €19,027 | €16,429 | -€2,598 | -13.7% |
| Financial debts | 43 | €16,782 | - | -€16,782 | |
| Credit institutions | 430/8 | €16,782 | - | -€16,782 | |
| Taxes, remuneration and social security | 45 | €468 | €468 | = | 0.0% |
| Taxes | 450/3 | €468 | €468 | = | 0.0% |
| Other amounts payable | 47/48 | €1,777 | €15,961 | +€14,184 | +798.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €615 | = | 0.0% |
| Gross operating margin | 9900 | -€504 | -€124 | +€380 | +75.4% |
| Operating profit (loss) | 9901 | -€1,119 | -€739 | +€380 | +34.0% |
| Financial charges | 65/66B | €2,520 | €1,353 | -€1,167 | -46.3% |
| Recurring financial charges | 65 | €2,520 | €1,353 | -€1,167 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,639 | -€2,092 | +€1,547 | +42.5% |
| Income taxes | 67/77 | €225 | - | -€225 | |
| Profit (loss) for the period | 9904 | -€3,864 | -€2,092 | +€1,772 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,864 | -€2,092 | +€1,772 | +45.9% |
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 6 October 2026 via checked.be.