CO AND COACHING: what changed
CO AND COACHING
Largest movements
- Receivables within one year +€666
new in 2025: €666
- Cash +€242
up €242 (+834%), from €29 to €271
mainly Net result for the year (+€7,283) and Depreciation (+€5,254)
- Profit (loss) carried forward +€7,283
up €7,283 (+75.1%), from -€9,692 to -€2,409
- Debts after one year -€4,878
down €4,878 (-31.2%), from €15,645 to €10,767
- Other debts -€4,212
no longer reported in 2025 (was €4,212)
- Tax, wage and social debts +€1,353
up €1,353 (+59.1%), from €2,291 to €3,645
of which Taxes: +€2,527
- Current portion of long-term debt +€860
up €860 (+18.3%), from €4,699 to €5,559
- Gross operating margin +€24,477
up €24,477 (+468%), from €5,226 to €29,704
- Staff costs +€4,142
up €4,142 (+55.6%), from €7,445 to €11,586
- Taxes +€3,267
up €3,267 (+1,905%), from €171 to €3,439
- Financial charges +€913
up €913 (+92.5%), from €987 to €1,900
- Depreciation -€632
down €632 (-10.7%), from €5,886 to €5,254
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 | €20,414 | €21,246 | +€832 | +4.1% |
| Fixed assets | 21/28 | €20,385 | €20,309 | -€76 | -0.4% |
| Tangible fixed assets | 22/27 | €20,385 | €20,309 | -€76 | -0.4% |
| Furniture and vehicles | 24 | €20,385 | €15,399 | -€4,986 | -24.5% |
| Other tangible fixed assets | 26 | - | €4,910 | +€4,910 | |
| Current assets | 29/58 | €29 | €937 | +€908 | +3,134% |
| Amounts receivable within one year | 40/41 | - | €666 | +€666 | |
| Other amounts receivable | 41 | - | €666 | +€666 | |
| Cash at bank and in hand | 54/58 | €29 | €271 | +€242 | +834% |
| Total equity and liabilities | 10/49 | €20,414 | €21,246 | +€832 | +4.1% |
| Equity | 10/15 | -€6,492 | €791 | +€7,283 | |
| Contributions | 10/11 | €3,200 | €3,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,692 | -€2,409 | +€7,283 | +75.1% |
| Amounts payable | 17/49 | €26,906 | €20,455 | -€6,451 | -24.0% |
| Amounts payable after more than one year | 17 | €15,645 | €10,767 | -€4,878 | -31.2% |
| Financial debts | 170/4 | €15,645 | €10,767 | -€4,878 | -31.2% |
| Amounts payable within one year | 42/48 | €11,261 | €9,688 | -€1,573 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €4,699 | €5,559 | +€860 | +18.3% |
| Financial debts | 43 | - | €148 | +€148 | |
| Credit institutions | 430/8 | - | €148 | +€148 | |
| Trade debts | 44 | €59 | €337 | +€277 | +469% |
| Suppliers | 440/4 | €59 | €337 | +€277 | +469% |
| Taxes, remuneration and social security | 45 | €2,291 | €3,645 | +€1,353 | +59.1% |
| Taxes | 450/3 | €948 | €3,476 | +€2,527 | +266% |
| Remuneration and social security | 454/9 | €1,343 | €169 | -€1,174 | -87.4% |
| Other amounts payable | 47/48 | €4,212 | - | -€4,212 | |
| Non-recurring operating income | 76A | €166 | €470 | +€304 | +184% |
| Remuneration, social security and pensions | 62 | €7,445 | €11,586 | +€4,142 | +55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,886 | €5,254 | -€632 | -10.7% |
| Other operating charges | 640/8 | €430 | €248 | -€181 | -42.2% |
| Gross operating margin | 9900 | €5,226 | €29,704 | +€24,477 | +468% |
| Operating profit (loss) | 9901 | -€8,534 | €12,615 | +€21,149 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €987 | €1,900 | +€913 | +92.5% |
| Recurring financial charges | 65 | €987 | €1,900 | +€913 | +92.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,521 | €10,721 | +€20,242 | |
| Income taxes | 67/77 | €171 | €3,439 | +€3,267 | +1,905% |
| Profit (loss) for the period | 9904 | -€9,692 | €7,283 | +€16,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,692 | €7,283 | +€16,975 |
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 2 November 2026 via checked.be.