AR COACHING & CONSULT: 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.
AR COACHING & CONSULT
Largest movements
- Cash -€28,451
down €28,451 (-92.2%), from €30,844 to €2,393
mainly Trade debts (-€16,285) and Net result for the year (-€12,413)
- Tangible fixed assets -€2,314
down €2,314 (-50.9%), from €4,549 to €2,235
- Receivables within one year +€1,710
new in 2025: €1,710
- Trade debts -€16,285
down €16,285 (-97.4%), from €16,722 to €437
- Profit (loss) carried forward -€12,413
down €12,413 (-76.1%), from €16,314 to €3,900
- Depreciation +€444
up €444 (+23.7%), from €1,870 to €2,314
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 | €35,394 | €6,338 | -€29,056 | -82.1% |
| Fixed assets | 21/28 | €4,549 | €2,235 | -€2,314 | -50.9% |
| Tangible fixed assets | 22/27 | €4,549 | €2,235 | -€2,314 | -50.9% |
| Furniture and vehicles | 24 | €4,549 | €2,235 | -€2,314 | -50.9% |
| Current assets | 29/58 | €30,844 | €4,103 | -€26,742 | -86.7% |
| Amounts receivable within one year | 40/41 | - | €1,710 | +€1,710 | |
| Other amounts receivable | 41 | - | €1,710 | +€1,710 | |
| Cash at bank and in hand | 54/58 | €30,844 | €2,393 | -€28,451 | -92.2% |
| Total equity and liabilities | 10/49 | €35,394 | €6,338 | -€29,056 | -82.1% |
| Equity | 10/15 | €18,314 | €5,900 | -€12,413 | -67.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,314 | €3,900 | -€12,413 | -76.1% |
| Amounts payable | 17/49 | €17,080 | €437 | -€16,643 | -97.4% |
| Amounts payable within one year | 42/48 | €17,080 | €437 | -€16,643 | -97.4% |
| Trade debts | 44 | €16,722 | €437 | -€16,285 | -97.4% |
| Suppliers | 440/4 | €16,722 | €437 | -€16,285 | -97.4% |
| Taxes, remuneration and social security | 45 | €299 | - | -€299 | |
| Taxes | 450/3 | €299 | - | -€299 | |
| Other amounts payable | 47/48 | €59 | - | -€59 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,870 | €2,314 | +€444 | +23.7% |
| Gross operating margin | 9900 | -€9,998 | -€9,968 | +€30 | +0.3% |
| Operating profit (loss) | 9901 | -€11,869 | -€12,283 | -€414 | -3.5% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €130 | €152 | +€22 | +17.0% |
| Recurring financial charges | 65 | €130 | €152 | +€22 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,999 | -€12,413 | -€415 | -3.5% |
| Profit (loss) for the period | 9904 | -€11,999 | -€12,413 | -€415 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,999 | -€12,413 | -€415 | -3.5% |
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 19 October 2026 via checked.be.