BRUSSELS COACHING ACADEMY: 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.
BRUSSELS COACHING ACADEMY
Largest movements
- Receivables within one year -€22,077
down €22,077 (-73.3%), from €30,139 to €8,062
of which Other amounts receivable: -€25,079
- Tangible fixed assets -€11,637
down €11,637 (-34.8%), from €33,480 to €21,842
of which Furniture and vehicles: -€7,904
- Cash +€5,627
up €5,627 (+27.9%), from €20,164 to €25,790
mainly Receivables within one year (+€22,077) and Other debts (+€21,126)
- Deferred charges and accrued income -€1,217
no longer reported in 2025 (was €1,217)
- Profit (loss) carried forward -€45,450
no longer reported in 2025 (was €45,450)
- Other debts +€21,126
new in 2025: €21,126
- Debts after one year -€7,625
no longer reported in 2025 (was €7,625)
- Tax, wage and social debts +€1,879
up €1,879 (+10.0%), from €18,734 to €20,613
of which Taxes: +€4,895
- Current portion of long-term debt -€1,136
down €1,136 (-13.0%), from €8,761 to €7,625
- Gross operating margin -€4,323
down €4,323 (-7.1%), from €61,092 to €56,770
- Staff costs +€1,281
up €1,281 (+3.8%), from €34,107 to €35,388
- Taxes -€1,034
down €1,034 (-46.9%), from €2,204 to €1,170
- Depreciation +€781
up €781 (+5.8%), from €13,415 to €14,196
- Financial charges -€615
down €615 (-41.0%), from €1,500 to €884
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 | €84,999 | €55,694 | -€29,305 | -34.5% |
| Fixed assets | 21/28 | €33,480 | €21,842 | -€11,637 | -34.8% |
| Tangible fixed assets | 22/27 | €33,480 | €21,842 | -€11,637 | -34.8% |
| Furniture and vehicles | 24 | €25,064 | €17,160 | -€7,904 | -31.5% |
| Other tangible fixed assets | 26 | €8,416 | €4,683 | -€3,733 | -44.4% |
| Current assets | 29/58 | €51,519 | €33,852 | -€17,667 | -34.3% |
| Amounts receivable within one year | 40/41 | €30,139 | €8,062 | -€22,077 | -73.3% |
| Trade receivables | 40 | €5,060 | €8,062 | +€3,002 | +59.3% |
| Other amounts receivable | 41 | €25,079 | - | -€25,079 | |
| Cash at bank and in hand | 54/58 | €20,164 | €25,790 | +€5,627 | +27.9% |
| Deferred charges and accrued income | 490/1 | €1,217 | - | -€1,217 | |
| Total equity and liabilities | 10/49 | €84,999 | €55,694 | -€29,305 | -34.5% |
| Equity | 10/15 | €47,950 | €2,500 | -€45,450 | -94.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,450 | - | -€45,450 | |
| Amounts payable | 17/49 | €37,049 | €53,194 | +€16,145 | +43.6% |
| Amounts payable after more than one year | 17 | €7,625 | - | -€7,625 | |
| Financial debts | 170/4 | €7,625 | - | -€7,625 | |
| Amounts payable within one year | 42/48 | €28,824 | €51,549 | +€22,725 | +78.8% |
| Current portion of amounts payable after more than one year | 42 | €8,761 | €7,625 | -€1,136 | -13.0% |
| Trade debts | 44 | €722 | €1,578 | +€856 | +119% |
| Suppliers | 440/4 | €722 | €1,578 | +€856 | +119% |
| Advances received on contracts in progress | 46 | €608 | €608 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €18,734 | €20,613 | +€1,879 | +10.0% |
| Taxes | 450/3 | €9,721 | €14,616 | +€4,895 | +50.4% |
| Remuneration and social security | 454/9 | €9,013 | €5,996 | -€3,016 | -33.5% |
| Other amounts payable | 47/48 | - | €21,126 | +€21,126 | |
| Accrued charges and deferred income | 492/3 | €600 | €1,645 | +€1,045 | +174% |
| Remuneration, social security and pensions | 62 | €34,107 | €35,388 | +€1,281 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,415 | €14,196 | +€781 | +5.8% |
| Other operating charges | 640/8 | €3,249 | €2,740 | -€509 | -15.7% |
| Gross operating margin | 9900 | €61,092 | €56,770 | -€4,323 | -7.1% |
| Operating profit (loss) | 9901 | €10,321 | €4,445 | -€5,876 | -56.9% |
| Financial income | 75/76B | €4 | €0 | -€4 | -93.6% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -93.6% |
| Financial charges | 65/66B | €1,500 | €884 | -€615 | -41.0% |
| Recurring financial charges | 65 | €1,500 | €884 | -€615 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €8,825 | €3,561 | -€5,264 | -59.7% |
| Income taxes | 67/77 | €2,204 | €1,170 | -€1,034 | -46.9% |
| Profit (loss) for the period | 9904 | €6,621 | €2,391 | -€4,231 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,621 | €2,391 | -€4,231 | -63.9% |
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 1 November 2026 via checked.be.