COACH CARLOS: 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.
COACH CARLOS
Largest movements
- Tangible fixed assets -€1,000
down €1,000 (-30.8%), from €3,250 to €2,250
- Receivables within one year +€579
up €579 (+123%), from €471 to €1,050
- Deferred charges and accrued income +€341
up €341 (+47.7%), from €716 to €1,057
- Financial fixed assets +€270
up €270 (+14.5%), from €1,860 to €2,130
- Cash +€117
up €117 (+8.1%), from €1,441 to €1,558
mainly Tax, wage and social debts (+€5,807) and Depreciation (+€1,000)
- Profit (loss) carried forward -€6,150
down €6,150 (-103%), from -€5,954 to -€12,104
- Tax, wage and social debts +€5,807
up €5,807 (+128%), from €4,533 to €10,340
of which Remuneration and social security: +€6,750
- Trade debts +€650
up €650 (+10.8%), from €6,032 to €6,682
- Gross operating margin -€5,358
down €5,358, from €836 to -€4,523
- Other operating charges +€525
new in 2025: €525
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 | €7,738 | €8,045 | +€308 | +4.0% |
| Fixed assets | 21/28 | €5,110 | €4,380 | -€730 | -14.3% |
| Tangible fixed assets | 22/27 | €3,250 | €2,250 | -€1,000 | -30.8% |
| Furniture and vehicles | 24 | €3,250 | €2,250 | -€1,000 | -30.8% |
| Financial fixed assets | 28 | €1,860 | €2,130 | +€270 | +14.5% |
| Current assets | 29/58 | €2,628 | €3,665 | +€1,038 | +39.5% |
| Amounts receivable within one year | 40/41 | €471 | €1,050 | +€579 | +123% |
| Trade receivables | 40 | €471 | €1,050 | +€579 | +123% |
| Cash at bank and in hand | 54/58 | €1,441 | €1,558 | +€117 | +8.1% |
| Deferred charges and accrued income | 490/1 | €716 | €1,057 | +€341 | +47.7% |
| Total equity and liabilities | 10/49 | €7,738 | €8,045 | +€308 | +4.0% |
| Equity | 10/15 | -€3,254 | -€9,404 | -€6,150 | -189% |
| Contributions | 10/11 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,954 | -€12,104 | -€6,150 | -103% |
| Amounts payable | 17/49 | €10,992 | €17,449 | +€6,458 | +58.8% |
| Amounts payable within one year | 42/48 | €10,992 | €17,449 | +€6,458 | +58.8% |
| Trade debts | 44 | €6,032 | €6,682 | +€650 | +10.8% |
| Suppliers | 440/4 | €6,032 | €6,682 | +€650 | +10.8% |
| Taxes, remuneration and social security | 45 | €4,533 | €10,340 | +€5,807 | +128% |
| Taxes | 450/3 | €2,908 | €1,965 | -€943 | -32.4% |
| Remuneration and social security | 454/9 | €1,625 | €8,375 | +€6,750 | +415% |
| Other amounts payable | 47/48 | €427 | €427 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €525 | +€525 | |
| Gross operating margin | 9900 | €836 | -€4,523 | -€5,358 | |
| Operating profit (loss) | 9901 | -€164 | -€6,047 | -€5,883 | -3,577% |
| Financial charges | 65/66B | €79 | €103 | +€24 | +29.7% |
| Recurring financial charges | 65 | €79 | €103 | +€24 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | -€243 | -€6,150 | -€5,906 | -2,426% |
| Profit (loss) for the period | 9904 | -€243 | -€6,150 | -€5,906 | -2,426% |
| Profit (loss) for the period to be appropriated | 9905 | -€243 | -€6,150 | -€5,906 | -2,426% |
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 21 October 2026 via checked.be.