CALLUNACOACHING: 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.
CALLUNACOACHING
Largest movements
- Cash +€33,895
up €33,895 (+12.9%), from €263,171 to €297,066
mainly Net result for the year (+€26,035) and Other debts (+€22,502)
- Tangible fixed assets -€6,264
down €6,264 (-40.5%), from €15,457 to €9,192
of which Furniture and vehicles: -€5,096
- Receivables within one year -€6,255
down €6,255 (-22.7%), from €27,605 to €21,349
of which Other amounts receivable: -€5,639
- Other debts +€22,502
up €22,502 (+66.7%), from €33,761 to €56,264
- Gross operating margin -€28,739
down €28,739 (-38.7%), from €74,251 to €45,512
- Taxes -€7,194
down €7,194 (-38.2%), from €18,851 to €11,657
- Depreciation -€1,173
down €1,173 (-12.8%), from €9,153 to €7,980
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 | €309,227 | €330,849 | +€21,622 | +7.0% |
| Fixed assets | 21/28 | €15,532 | €9,267 | -€6,264 | -40.3% |
| Tangible fixed assets | 22/27 | €15,457 | €9,192 | -€6,264 | -40.5% |
| Plant, machinery and equipment | 23 | €1,168 | €0 | -€1,168 | -100.0% |
| Furniture and vehicles | 24 | €10,985 | €5,889 | -€5,096 | -46.4% |
| Other tangible fixed assets | 26 | €3,304 | €3,304 | = | 0.0% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €293,695 | €321,582 | +€27,887 | +9.5% |
| Amounts receivable within one year | 40/41 | €27,605 | €21,349 | -€6,255 | -22.7% |
| Trade receivables | 40 | €11,870 | €11,253 | -€617 | -5.2% |
| Other amounts receivable | 41 | €15,735 | €10,096 | -€5,639 | -35.8% |
| Cash at bank and in hand | 54/58 | €263,171 | €297,066 | +€33,895 | +12.9% |
| Deferred charges and accrued income | 490/1 | €2,919 | €3,166 | +€247 | +8.5% |
| Total equity and liabilities | 10/49 | €309,227 | €330,849 | +€21,622 | +7.0% |
| Equity | 10/15 | €260,958 | €261,059 | +€102 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €243,626 | €243,728 | +€102 | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €243,626 | €243,728 | +€102 | 0.0% |
| Profit (loss) carried forward | 14 | €4,932 | €4,932 | = | 0.0% |
| Amounts payable | 17/49 | €48,269 | €69,790 | +€21,521 | +44.6% |
| Amounts payable within one year | 42/48 | €48,269 | €69,790 | +€21,521 | +44.6% |
| Trade debts | 44 | €3,943 | €5,285 | +€1,342 | +34.0% |
| Suppliers | 440/4 | €3,943 | €5,285 | +€1,342 | +34.0% |
| Taxes, remuneration and social security | 45 | €10,565 | €8,241 | -€2,324 | -22.0% |
| Taxes | 450/3 | €10,565 | €8,241 | -€2,324 | -22.0% |
| Other amounts payable | 47/48 | €33,761 | €56,264 | +€22,502 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,153 | €7,980 | -€1,173 | -12.8% |
| Other operating charges | 640/8 | €989 | €698 | -€291 | -29.4% |
| Gross operating margin | 9900 | €74,251 | €45,512 | -€28,739 | -38.7% |
| Operating profit (loss) | 9901 | €64,110 | €36,835 | -€27,275 | -42.5% |
| Financial income | 75/76B | €926 | €1,152 | +€226 | +24.5% |
| Recurring financial income | 75 | €926 | €1,152 | +€226 | +24.5% |
| Financial charges | 65/66B | €297 | €295 | -€2 | -0.5% |
| Recurring financial charges | 65 | €297 | €295 | -€2 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €64,738 | €37,692 | -€27,047 | -41.8% |
| Income taxes | 67/77 | €18,851 | €11,657 | -€7,194 | -38.2% |
| Profit (loss) for the period | 9904 | €45,887 | €26,035 | -€19,852 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,887 | €26,035 | -€19,852 | -43.3% |
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 6 October 2026 via checked.be.