BZ Coaching & Consulting: what changed
BZ Coaching & Consulting
Largest movements
- Receivables within one year -€11,298
down €11,298 (-15.3%), from €73,815 to €62,516
of which Trade receivables: -€12,414
- Tangible fixed assets -€2,432
down €2,432 (-14.8%), from €16,484 to €14,052
of which Other tangible fixed assets: -€2,892
- Deferred charges and accrued income -€1,825
down €1,825 (-60.1%), from €3,034 to €1,209
- Debts after one year -€8,407
down €8,407 (-26.4%), from €31,841 to €23,434
- Tax, wage and social debts -€4,574
down €4,574 (-79.0%), from €5,792 to €1,217
of which Remuneration and social security: -€2,500
- Reserves -€4,092
down €4,092 (-11.3%), from €36,081 to €31,989
of which Distributable reserves: -€4,092
- Taxes +€720
up €720 (+344%), from €209 to €930
- Depreciation +€401
up €401 (+13.6%), from €2,953 to €3,353
- Gross operating margin -€212
down €212 (-16.6%), from €1,282 to €1,070
- Financial charges -€78
down €78 (-14.1%), from €557 to €479
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,744 | €78,886 | -€15,858 | -16.7% |
| Fixed assets | 21/28 | €16,484 | €14,052 | -€2,432 | -14.8% |
| Tangible fixed assets | 22/27 | €16,484 | €14,052 | -€2,432 | -14.8% |
| Furniture and vehicles | 24 | €501 | €961 | +€460 | +91.9% |
| Other tangible fixed assets | 26 | €15,983 | €13,091 | -€2,892 | -18.1% |
| Current assets | 29/58 | €78,260 | €64,834 | -€13,426 | -17.2% |
| Amounts receivable within one year | 40/41 | €73,815 | €62,516 | -€11,298 | -15.3% |
| Trade receivables | 40 | €18,671 | €6,257 | -€12,414 | -66.5% |
| Other amounts receivable | 41 | €55,144 | €56,260 | +€1,116 | +2.0% |
| Cash at bank and in hand | 54/58 | €1,412 | €1,108 | -€303 | -21.5% |
| Deferred charges and accrued income | 490/1 | €3,034 | €1,209 | -€1,825 | -60.1% |
| Total equity and liabilities | 10/49 | €94,744 | €78,886 | -€15,858 | -16.7% |
| Equity | 10/15 | €42,281 | €38,189 | -€4,092 | -9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,081 | €31,989 | -€4,092 | -11.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €36,081 | €31,989 | -€4,092 | -11.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €52,463 | €40,697 | -€11,767 | -22.4% |
| Amounts payable after more than one year | 17 | €31,841 | €23,434 | -€8,407 | -26.4% |
| Financial debts | 170/4 | €31,841 | €23,434 | -€8,407 | -26.4% |
| Amounts payable within one year | 42/48 | €20,622 | €17,263 | -€3,359 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €8,347 | €8,407 | +€60 | +0.7% |
| Trade debts | 44 | €1,154 | €1,754 | +€600 | +52.0% |
| Suppliers | 440/4 | €1,154 | €1,754 | +€600 | +52.0% |
| Taxes, remuneration and social security | 45 | €5,792 | €1,217 | -€4,574 | -79.0% |
| Taxes | 450/3 | €3,292 | €1,217 | -€2,074 | -63.0% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €5,330 | €5,884 | +€554 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,953 | €3,353 | +€401 | +13.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,282 | €1,070 | -€212 | -16.6% |
| Operating profit (loss) | 9901 | -€2,058 | -€2,683 | -€626 | -30.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €557 | €479 | -€78 | -14.1% |
| Recurring financial charges | 65 | €557 | €479 | -€78 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,614 | -€3,162 | -€548 | -20.9% |
| Income taxes | 67/77 | €209 | €930 | +€720 | +344% |
| Profit (loss) for the period | 9904 | -€2,824 | -€4,092 | -€1,268 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,824 | -€4,092 | -€1,268 | -44.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.