BALI 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.
BALI Coaching
Largest movements
- Receivables within one year +€990
new in 2025: €990
- Cash -€700
down €700 (-47.4%), from €1,477 to €777
mainly Trade debts (-€1,218) and Receivables within one year (-€990)
- Formation expenses -€280
down €280 (-21.8%), from €1,283 to €1,003
- Tangible fixed assets -€88
down €88 (-20.8%), from €423 to €335
- Trade debts -€1,218
down €1,218 (-91.9%), from €1,326 to €107
- Other debts +€998
up €998 (+292%), from €342 to €1,339
- Profit (loss) carried forward +€143
up €143 (+29.5%), from -€484 to -€341
- Gross operating margin +€1,016
up €1,016, from -€339 to €676
- Depreciation +€235
up €235 (+176%), from €133 to €368
- Other operating charges +€120
new in 2025: €120
- Financial charges +€34
up €34 (+306%), from €11 to €46
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 | €3,183 | €3,105 | -€78 | -2.5% |
| Formation expenses | 20 | €1,283 | €1,003 | -€280 | -21.8% |
| Fixed assets | 21/28 | €423 | €335 | -€88 | -20.8% |
| Tangible fixed assets | 22/27 | €423 | €335 | -€88 | -20.8% |
| Furniture and vehicles | 24 | €423 | €335 | -€88 | -20.8% |
| Current assets | 29/58 | €1,477 | €1,767 | +€290 | +19.6% |
| Amounts receivable within one year | 40/41 | - | €990 | +€990 | |
| Trade receivables | 40 | - | €990 | +€990 | |
| Cash at bank and in hand | 54/58 | €1,477 | €777 | -€700 | -47.4% |
| Total equity and liabilities | 10/49 | €3,183 | €3,105 | -€78 | -2.5% |
| Equity | 10/15 | €1,516 | €1,659 | +€143 | +9.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€484 | -€341 | +€143 | +29.5% |
| Amounts payable | 17/49 | €1,667 | €1,446 | -€221 | -13.2% |
| Amounts payable within one year | 42/48 | €1,667 | €1,446 | -€221 | -13.2% |
| Trade debts | 44 | €1,326 | €107 | -€1,218 | -91.9% |
| Suppliers | 440/4 | €1,326 | €107 | -€1,218 | -91.9% |
| Other amounts payable | 47/48 | €342 | €1,339 | +€998 | +292% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133 | €368 | +€235 | +176% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | -€339 | €676 | +€1,016 | |
| Operating profit (loss) | 9901 | -€473 | €188 | +€661 | |
| Financial charges | 65/66B | €11 | €46 | +€34 | +306% |
| Recurring financial charges | 65 | €11 | €46 | +€34 | +306% |
| Profit (loss) for the period before taxes | 9903 | -€484 | €143 | +€627 | |
| Profit (loss) for the period | 9904 | -€484 | €143 | +€627 | |
| Profit (loss) for the period to be appropriated | 9905 | -€484 | €143 | +€627 |
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 16 October 2026 via checked.be.