ALTERNATIVES 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.
ALTERNATIVES COACHING
Largest movements
- Tangible fixed assets -€3,317
down €3,317 (-70.0%), from €4,735 to €1,418
- Deferred charges and accrued income +€256
up €256 (+53.6%), from €478 to €734
- Receivables within one year +€112
new in 2025: €112
- Profit (loss) carried forward -€2,978
down €2,978 (-11.1%), from -€26,758 to -€29,736
- Other debts -€631
down €631 (-2.6%), from €24,444 to €23,813
- Trade debts +€625
up €625 (+308%), from €203 to €828
- Gross operating margin -€775
down €775 (-33.4%), from €2,320 to €1,545
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 | €5,548 | €2,564 | -€2,984 | -53.8% |
| Fixed assets | 21/28 | €4,735 | €1,418 | -€3,317 | -70.0% |
| Tangible fixed assets | 22/27 | €4,735 | €1,418 | -€3,317 | -70.0% |
| Furniture and vehicles | 24 | €4,735 | €1,418 | -€3,317 | -70.0% |
| Current assets | 29/58 | €813 | €1,146 | +€333 | +41.0% |
| Amounts receivable within one year | 40/41 | - | €112 | +€112 | |
| Other amounts receivable | 41 | - | €112 | +€112 | |
| Cash at bank and in hand | 54/58 | €335 | €301 | -€34 | -10.3% |
| Deferred charges and accrued income | 490/1 | €478 | €734 | +€256 | +53.6% |
| Total equity and liabilities | 10/49 | €5,548 | €2,564 | -€2,984 | -53.8% |
| Equity | 10/15 | -€19,508 | -€22,486 | -€2,978 | -15.3% |
| Contributions | 10/11 | €7,250 | €7,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,758 | -€29,736 | -€2,978 | -11.1% |
| Amounts payable | 17/49 | €25,056 | €25,050 | -€6 | 0.0% |
| Amounts payable within one year | 42/48 | €25,056 | €25,050 | -€6 | 0.0% |
| Trade debts | 44 | €203 | €828 | +€625 | +308% |
| Suppliers | 440/4 | €203 | €828 | +€625 | +308% |
| Taxes, remuneration and social security | 45 | €409 | €409 | = | 0.0% |
| Taxes | 450/3 | €409 | €409 | = | 0.0% |
| Other amounts payable | 47/48 | €24,444 | €23,813 | -€631 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,316 | €3,317 | +€0 | 0.0% |
| Other operating charges | 640/8 | €657 | €678 | +€21 | +3.2% |
| Gross operating margin | 9900 | €2,320 | €1,545 | -€775 | -33.4% |
| Operating profit (loss) | 9901 | -€1,654 | -€2,450 | -€796 | -48.2% |
| Financial charges | 65/66B | €137 | €139 | +€3 | +1.9% |
| Recurring financial charges | 65 | €137 | €139 | +€3 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,790 | -€2,589 | -€799 | -44.6% |
| Income taxes | 67/77 | €409 | €389 | -€20 | -5.0% |
| Profit (loss) for the period | 9904 | -€2,199 | -€2,978 | -€779 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,199 | -€2,978 | -€779 | -35.4% |
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.