CMCT coaching & training: 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.
CMCT coaching & training
Largest movements
- Cash +€1,259
up €1,259 (+6.3%), from €20,120 to €21,379
mainly Net result for the year (+€10,904) and Other debts (+€1,955)
- Tangible fixed assets +€1,124
up €1,124 (+116%), from €973 to €2,097
- Receivables within one year +€1,102
up €1,102 (+20.2%), from €5,460 to €6,562
of which Trade receivables: +€2,292
- Profit (loss) carried forward +€4,504
up €4,504, from -€4,430 to €73
- Tax, wage and social debts -€2,634
down €2,634 (-21.3%), from €12,375 to €9,742
- Other debts +€1,955
up €1,955 (+856%), from €229 to €2,184
- Trade debts -€335
down €335 (-21.4%), from €1,567 to €1,232
- Gross operating margin +€24,396
up €24,396, from -€10,629 to €13,767
- Taxes +€1,119
new in 2025: €1,119
- Depreciation +€420
up €420 (+57.5%), from €730 to €1,150
- Other operating charges -€380
down €380 (-48.8%), from €780 to €400
- Financial charges -€337
down €337 (-63.4%), from €531 to €194
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 | €28,640 | €32,131 | +€3,490 | +12.2% |
| Fixed assets | 21/28 | €973 | €2,097 | +€1,124 | +116% |
| Tangible fixed assets | 22/27 | €973 | €2,097 | +€1,124 | +116% |
| Furniture and vehicles | 24 | €973 | €2,097 | +€1,124 | +116% |
| Current assets | 29/58 | €27,667 | €30,034 | +€2,366 | +8.6% |
| Amounts receivable within one year | 40/41 | €5,460 | €6,562 | +€1,102 | +20.2% |
| Trade receivables | 40 | €2,270 | €4,562 | +€2,292 | +101% |
| Other amounts receivable | 41 | €3,191 | €2,000 | -€1,191 | -37.3% |
| Cash at bank and in hand | 54/58 | €20,120 | €21,379 | +€1,259 | +6.3% |
| Deferred charges and accrued income | 490/1 | €2,087 | €2,093 | +€6 | +0.3% |
| Total equity and liabilities | 10/49 | €28,640 | €32,131 | +€3,490 | +12.2% |
| Equity | 10/15 | €14,470 | €18,973 | +€4,504 | +31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,430 | €73 | +€4,504 | |
| Amounts payable | 17/49 | €14,171 | €13,157 | -€1,013 | -7.1% |
| Amounts payable within one year | 42/48 | €14,171 | €13,157 | -€1,013 | -7.1% |
| Trade debts | 44 | €1,567 | €1,232 | -€335 | -21.4% |
| Suppliers | 440/4 | €1,567 | €1,232 | -€335 | -21.4% |
| Taxes, remuneration and social security | 45 | €12,375 | €9,742 | -€2,634 | -21.3% |
| Taxes | 450/3 | €12,375 | €9,742 | -€2,634 | -21.3% |
| Other amounts payable | 47/48 | €229 | €2,184 | +€1,955 | +856% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €730 | €1,150 | +€420 | +57.5% |
| Other operating charges | 640/8 | €780 | €400 | -€380 | -48.8% |
| Gross operating margin | 9900 | -€10,629 | €13,767 | +€24,396 | |
| Operating profit (loss) | 9901 | -€12,139 | €12,217 | +€24,356 | |
| Financial charges | 65/66B | €531 | €194 | -€337 | -63.4% |
| Recurring financial charges | 65 | €531 | €194 | -€337 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,670 | €12,023 | +€24,693 | |
| Income taxes | 67/77 | - | €1,119 | +€1,119 | |
| Profit (loss) for the period | 9904 | -€12,670 | €10,904 | +€23,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,670 | €10,904 | +€23,574 |
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 28 October 2026 via checked.be.