CO COaching: 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.
CO COaching
Largest movements
- Cash +€22,197
up €22,197 (+95.7%), from €23,183 to €45,380
mainly Net result for the year (+€43,087) and Depreciation (+€14,177)
- Tangible fixed assets -€14,177
down €14,177 (-22.9%), from €61,917 to €47,741
- Receivables within one year +€10,922
up €10,922 (+52.4%), from €20,850 to €31,773
of which Other amounts receivable: +€13,165
- Deferred charges and accrued income +€3,295
new in 2025: €3,295
- Reserves +€43,000
up €43,000 (+79.8%), from €53,860 to €96,860
of which Distributable reserves: +€43,000
- Other debts -€12,919
down €12,919 (-96.8%), from €13,349 to €431
- Tax, wage and social debts -€7,712
down €7,712 (-45.4%), from €17,001 to €9,289
- Gross operating margin -€23,384
down €23,384 (-23.9%), from €97,660 to €74,276
- Depreciation +€9,198
up €9,198 (+184.8%), from €4,979 to €14,177
- Taxes -€4,744
down €4,744 (-22.1%), from €21,466 to €16,722
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 | €105,951 | €128,188 | +€22,238 | +21.0% |
| Fixed assets | 21/28 | €61,917 | €47,741 | -€14,177 | -22.9% |
| Tangible fixed assets | 22/27 | €61,917 | €47,741 | -€14,177 | -22.9% |
| Furniture and vehicles | 24 | €61,917 | €47,741 | -€14,177 | -22.9% |
| Current assets | 29/58 | €44,033 | €80,448 | +€36,414 | +82.7% |
| Amounts receivable within one year | 40/41 | €20,850 | €31,773 | +€10,922 | +52.4% |
| Trade receivables | 40 | €20,850 | €18,607 | -€2,243 | -10.8% |
| Other amounts receivable | 41 | - | €13,165 | +€13,165 | |
| Cash at bank and in hand | 54/58 | €23,183 | €45,380 | +€22,197 | +95.7% |
| Deferred charges and accrued income | 490/1 | - | €3,295 | +€3,295 | |
| Total equity and liabilities | 10/49 | €105,951 | €128,188 | +€22,238 | +21.0% |
| Equity | 10/15 | €73,592 | €116,679 | +€43,087 | +58.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,860 | €96,860 | +€43,000 | +79.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €95,000 | +€43,000 | +82.7% |
| Profit (loss) carried forward | 14 | €1,132 | €1,219 | +€87 | +7.7% |
| Amounts payable | 17/49 | €32,359 | €11,509 | -€20,849 | -64.4% |
| Amounts payable within one year | 42/48 | €32,359 | €11,509 | -€20,849 | -64.4% |
| Trade debts | 44 | €2,009 | €1,790 | -€219 | -10.9% |
| Suppliers | 440/4 | €2,009 | €1,790 | -€219 | -10.9% |
| Taxes, remuneration and social security | 45 | €17,001 | €9,289 | -€7,712 | -45.4% |
| Taxes | 450/3 | €17,001 | €9,289 | -€7,712 | -45.4% |
| Other amounts payable | 47/48 | €13,349 | €431 | -€12,919 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,979 | €14,177 | +€9,198 | +184.8% |
| Other operating charges | 640/8 | €650 | €548 | -€102 | -15.6% |
| Gross operating margin | 9900 | €97,660 | €74,276 | -€23,384 | -23.9% |
| Operating profit (loss) | 9901 | €92,032 | €59,551 | -€32,480 | -35.3% |
| Financial income | 75/76B | €138 | €262 | +€124 | +89.8% |
| Recurring financial income | 75 | €138 | €262 | +€124 | +89.8% |
| Financial charges | 65/66B | -€0 | €5 | +€5 | |
| Recurring financial charges | 65 | -€0 | €5 | +€5 | |
| Profit (loss) for the period before taxes | 9903 | €92,170 | €59,809 | -€32,361 | -35.1% |
| Income taxes | 67/77 | €21,466 | €16,722 | -€4,744 | -22.1% |
| Profit (loss) for the period | 9904 | €70,704 | €43,087 | -€27,617 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,704 | €43,087 | -€27,617 | -39.1% |
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 11 October 2026 via checked.be.