CC Coaching & Management: 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.
CC Coaching & Management
Largest movements
- Tangible fixed assets +€214,190
up €214,190 (+86.8%), from €246,730 to €460,920
of which Land and buildings: +€218,183
- Receivables within one year -€6,249
down €6,249 (-33.4%), from €18,711 to €12,462
of which Trade receivables: -€6,926
- Debts after one year +€157,994
up €157,994 (+227%), from €69,513 to €227,507
- Other debts +€35,247
up €35,247 (+32.2%), from €109,408 to €144,655
- Profit (loss) carried forward +€10,939
up €10,939 (+67.3%), from -€16,252 to -€5,313
- Current portion of long-term debt +€7,349
up €7,349 (+24.5%), from €30,022 to €37,371
- Gross operating margin +€32,810
up €32,810 (+103%), from €31,855 to €64,664
- Depreciation +€13,891
up €13,891 (+54.9%), from €25,300 to €39,191
- Financial charges +€4,152
up €4,152 (+212%), from €1,958 to €6,111
- Taxes +€3,545
up €3,545 (+184%), from €1,931 to €5,476
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 | €272,702 | €480,811 | +€208,109 | +76.3% |
| Fixed assets | 21/28 | €248,020 | €461,815 | +€213,795 | +86.2% |
| Intangible fixed assets | 21 | €1,185 | €790 | -€395 | -33.3% |
| Tangible fixed assets | 22/27 | €246,730 | €460,920 | +€214,190 | +86.8% |
| Land and buildings | 22 | €227,176 | €445,359 | +€218,183 | +96.0% |
| Furniture and vehicles | 24 | €4,119 | €2,231 | -€1,888 | -45.8% |
| Other tangible fixed assets | 26 | €15,435 | €13,329 | -€2,105 | -13.6% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €24,682 | €18,996 | -€5,686 | -23.0% |
| Amounts receivable within one year | 40/41 | €18,711 | €12,462 | -€6,249 | -33.4% |
| Trade receivables | 40 | €17,858 | €10,933 | -€6,926 | -38.8% |
| Other amounts receivable | 41 | €852 | €1,529 | +€677 | +79.4% |
| Current investments | 50/53 | €1,506 | €1,507 | +€1 | +0.1% |
| Cash at bank and in hand | 54/58 | €3,225 | €3,305 | +€80 | +2.5% |
| Deferred charges and accrued income | 490/1 | €1,241 | €1,723 | +€481 | +38.8% |
| Total equity and liabilities | 10/49 | €272,702 | €480,811 | +€208,109 | +76.3% |
| Equity | 10/15 | €44,837 | €55,776 | +€10,939 | +24.4% |
| Contributions | 10/11 | €60,264 | €60,264 | = | 0.0% |
| Reserves | 13 | €825 | €825 | = | 0.0% |
| Distributable reserves | 133 | €825 | €825 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,252 | -€5,313 | +€10,939 | +67.3% |
| Amounts payable | 17/49 | €227,865 | €425,035 | +€197,170 | +86.5% |
| Amounts payable after more than one year | 17 | €69,513 | €227,507 | +€157,994 | +227% |
| Financial debts | 170/4 | €69,513 | €227,507 | +€157,994 | +227% |
| Amounts payable within one year | 42/48 | €158,352 | €197,528 | +€39,176 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €30,022 | €37,371 | +€7,349 | +24.5% |
| Trade debts | 44 | €14,523 | €11,521 | -€3,002 | -20.7% |
| Suppliers | 440/4 | €14,523 | €11,521 | -€3,002 | -20.7% |
| Taxes, remuneration and social security | 45 | €4,400 | €3,981 | -€419 | -9.5% |
| Taxes | 450/3 | €4,400 | €3,981 | -€419 | -9.5% |
| Other amounts payable | 47/48 | €109,408 | €144,655 | +€35,247 | +32.2% |
| Non-recurring operating income | 76A | €824 | - | -€824 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,300 | €39,191 | +€13,891 | +54.9% |
| Other operating charges | 640/8 | €2,649 | €3,021 | +€373 | +14.1% |
| Gross operating margin | 9900 | €31,855 | €64,664 | +€32,810 | +103% |
| Operating profit (loss) | 9901 | €3,906 | €22,452 | +€18,546 | +475% |
| Financial income | 75/76B | €24 | €74 | +€50 | +209% |
| Recurring financial income | 75 | €24 | €74 | +€50 | +209% |
| Financial charges | 65/66B | €1,958 | €6,111 | +€4,152 | +212% |
| Recurring financial charges | 65 | €1,958 | €6,111 | +€4,152 | +212% |
| Profit (loss) for the period before taxes | 9903 | €1,971 | €16,415 | +€14,443 | +733% |
| Income taxes | 67/77 | €1,931 | €5,476 | +€3,545 | +184% |
| Profit (loss) for the period | 9904 | €40 | €10,939 | +€10,899 | +26,930% |
| Profit (loss) for the period to be appropriated | 9905 | €40 | €10,939 | +€10,899 | +26,930% |
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 23 October 2026 via checked.be.