BLCoaching: 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.
BLCoaching
Largest movements
- Cash +€856
up €856 (+10.9%), from €7,833 to €8,690
mainly Net result for the year (+€5,923) and Tax, wage and social debts (+€1,876)
- Receivables within one year +€696
up €696 (+287.5%), from €242 to €938
- Tangible fixed assets +€685
up €685 (+29.0%), from €2,360 to €3,046
of which Plant, machinery and equipment: +€1,046
- Intangible fixed assets +€532
up €532 (+29.3%), from €1,814 to €2,346
- Other debts -€7,009
down €7,009 (-50.9%), from €13,776 to €6,767
- Profit (loss) carried forward +€5,923
up €5,923 (+72.2%), from -€8,203 to -€2,281
- Tax, wage and social debts +€1,876
up €1,876 (+77.3%), from €2,428 to €4,304
- Accrued charges and deferred income +€1,521
up €1,521 (+265.1%), from €574 to €2,095
- Trade debts +€700
up €700 (+58.4%), from €1,198 to €1,898
- Gross operating margin +€15,075
up €15,075, from -€4,578 to €10,497
- Financial charges +€568
up €568 (+37.2%), from €1,528 to €2,096
- Taxes +€404
up €404 (+443.5%), from €91 to €495
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
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 | €12,499 | €15,283 | +€2,784 | +22.3% |
| Fixed assets | 21/28 | €4,174 | €5,391 | +€1,217 | +29.2% |
| Intangible fixed assets | 21 | €1,814 | €2,346 | +€532 | +29.3% |
| Tangible fixed assets | 22/27 | €2,360 | €3,046 | +€685 | +29.0% |
| Plant, machinery and equipment | 23 | - | €1,046 | +€1,046 | |
| Furniture and vehicles | 24 | €2,360 | €1,999 | -€361 | -15.3% |
| Current assets | 29/58 | €8,325 | €9,891 | +€1,566 | +18.8% |
| Amounts receivable within one year | 40/41 | €242 | €938 | +€696 | +287.5% |
| Trade receivables | 40 | €242 | €938 | +€696 | +287.5% |
| Cash at bank and in hand | 54/58 | €7,833 | €8,690 | +€856 | +10.9% |
| Deferred charges and accrued income | 490/1 | €250 | €264 | +€14 | +5.7% |
| Total equity and liabilities | 10/49 | €12,499 | €15,283 | +€2,784 | +22.3% |
| Equity | 10/15 | -€5,703 | €219 | +€5,923 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,203 | -€2,281 | +€5,923 | +72.2% |
| Amounts payable | 17/49 | €18,202 | €15,063 | -€3,139 | -17.2% |
| Amounts payable within one year | 42/48 | €17,628 | €12,968 | -€4,660 | -26.4% |
| Trade debts | 44 | €1,198 | €1,898 | +€700 | +58.4% |
| Suppliers | 440/4 | €1,198 | €1,898 | +€700 | +58.4% |
| Advances received on contracts in progress | 46 | €227 | €0 | -€227 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,428 | €4,304 | +€1,876 | +77.3% |
| Taxes | 450/3 | €2,428 | €4,304 | +€1,876 | +77.3% |
| Other amounts payable | 47/48 | €13,776 | €6,767 | -€7,009 | -50.9% |
| Accrued charges and deferred income | 492/3 | €574 | €2,095 | +€1,521 | +265.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,570 | €1,592 | +€21 | +1.4% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | -€4,578 | €10,497 | +€15,075 | |
| Operating profit (loss) | 9901 | -€6,586 | €8,505 | +€15,091 | |
| Financial income | 75/76B | €1 | €8 | +€7 | +696.0% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +696.0% |
| Financial charges | 65/66B | €1,528 | €2,096 | +€568 | +37.2% |
| Recurring financial charges | 65 | €1,528 | €2,096 | +€568 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,112 | €6,418 | +€14,530 | |
| Income taxes | 67/77 | €91 | €495 | +€404 | +443.5% |
| Profit (loss) for the period | 9904 | -€8,203 | €5,923 | +€14,126 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,203 | €5,923 | +€14,126 |
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 7 October 2026 via checked.be.