COACH & CONSULT: what changed
Two fiscal 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 & CONSULT
Largest movements
- Receivables within one year -€287,700
down €287,700 (-74.8%), from €384,825 to €97,124
of which Trade receivables: -€171,416
- Cash -€78,530
down €78,530 (-80.5%), from €97,574 to €19,044
mainly Net result for the year (-€302,573) and Other debts (-€94,161)
- Tangible fixed assets -€42,763
down €42,763 (-10.9%), from €393,628 to €350,865
of which Land and buildings: -€27,307
- Deferred charges and accrued income -€30,390
down €30,390 (-100.0%), from €30,390 to €0
- Receivables after one year -€11,353
down €11,353 (-13.9%), from €81,505 to €70,152
- Reserves -€154,155
down €154,155 (-67.3%), from €229,155 to €75,000
- Profit (loss) carried forward -€148,418
new in 2025: -€148,418
- Other debts -€94,161
down €94,161 (-100.0%), from €94,161 to €0
- Trade debts -€41,163
down €41,163 (-27.3%), from €150,887 to €109,723
- Debts after one year -€18,367
down €18,367 (-4.5%), from €410,225 to €391,858
- Taxes +€328,672
up €328,672, from -€169,119 to €159,553
- Other operating charges +€53,454
up €53,454 (+1337.0%), from €3,998 to €57,452
- Staff costs -€12,561
down €12,561 (-10.3%), from €122,368 to €109,806
- Depreciation -€11,395
down €11,395 (-19.6%), from €58,211 to €46,816
- Gross operating margin +€8,855
up €8,855 (+5.5%), from €159,707 to €168,563
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 | €987,923 | €537,186 | -€450,737 | -45.6% |
| Fixed assets | 21/28 | €393,628 | €350,865 | -€42,763 | -10.9% |
| Tangible fixed assets | 22/27 | €393,628 | €350,865 | -€42,763 | -10.9% |
| Land and buildings | 22 | €333,908 | €306,601 | -€27,307 | -8.2% |
| Plant, machinery and equipment | 23 | €2,016 | €3,774 | +€1,758 | +87.2% |
| Furniture and vehicles | 24 | €56,955 | €39,741 | -€17,214 | -30.2% |
| Other tangible fixed assets | 26 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €594,295 | €186,321 | -€407,974 | -68.6% |
| Amounts receivable after more than one year | 29 | €81,505 | €70,152 | -€11,353 | -13.9% |
| Other amounts receivable | 291 | €81,505 | €70,152 | -€11,353 | -13.9% |
| Amounts receivable within one year | 40/41 | €384,825 | €97,124 | -€287,700 | -74.8% |
| Trade receivables | 40 | €259,239 | €87,823 | -€171,416 | -66.1% |
| Other amounts receivable | 41 | €125,586 | €9,301 | -€116,285 | -92.6% |
| Cash at bank and in hand | 54/58 | €97,574 | €19,044 | -€78,530 | -80.5% |
| Deferred charges and accrued income | 490/1 | €30,390 | €0 | -€30,390 | -100.0% |
| Total equity and liabilities | 10/49 | €987,923 | €537,186 | -€450,737 | -45.6% |
| Equity | 10/15 | €247,755 | -€54,818 | -€302,573 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €229,155 | €75,000 | -€154,155 | -67.3% |
| Distributable reserves | 133 | €229,155 | €75,000 | -€154,155 | -67.3% |
| Profit (loss) carried forward | 14 | - | -€148,418 | -€148,418 | |
| Amounts payable | 17/49 | €740,168 | €592,004 | -€148,163 | -20.0% |
| Amounts payable after more than one year | 17 | €410,225 | €391,858 | -€18,367 | -4.5% |
| Financial debts | 170/4 | €410,225 | €391,858 | -€18,367 | -4.5% |
| Amounts payable within one year | 42/48 | €323,335 | €200,147 | -€123,189 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €37,739 | €38,511 | +€772 | +2.0% |
| Financial debts | 43 | - | €8,000 | +€8,000 | |
| Credit institutions | 430/8 | - | €8,000 | +€8,000 | |
| Trade debts | 44 | €150,887 | €109,723 | -€41,163 | -27.3% |
| Suppliers | 440/4 | €150,887 | €109,723 | -€41,163 | -27.3% |
| Taxes, remuneration and social security | 45 | €40,548 | €43,912 | +€3,364 | +8.3% |
| Taxes | 450/3 | €31,333 | €19,958 | -€11,375 | -36.3% |
| Remuneration and social security | 454/9 | €9,215 | €23,954 | +€14,739 | +159.9% |
| Other amounts payable | 47/48 | €94,161 | €0 | -€94,161 | -100.0% |
| Accrued charges and deferred income | 492/3 | €6,608 | €0 | -€6,608 | -100.0% |
| Remuneration, social security and pensions | 62 | €122,368 | €109,806 | -€12,561 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,211 | €46,816 | -€11,395 | -19.6% |
| Other operating charges | 640/8 | €3,998 | €57,452 | +€53,454 | +1337.0% |
| Non-recurring operating charges | 66A | - | €84,943 | +€84,943 | |
| Gross operating margin | 9900 | €159,707 | €168,563 | +€8,855 | +5.5% |
| Operating profit (loss) | 9901 | -€24,869 | -€130,455 | -€105,586 | -424.6% |
| Financial income | 75/76B | €1,168 | €537 | -€631 | -54.0% |
| Recurring financial income | 75 | €1,168 | €537 | -€631 | -54.0% |
| Financial charges | 65/66B | €16,052 | €13,103 | -€2,949 | -18.4% |
| Recurring financial charges | 65 | €16,052 | €13,103 | -€2,949 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€39,752 | -€143,020 | -€103,268 | -259.8% |
| Income taxes | 67/77 | -€169,119 | €159,553 | +€328,672 | |
| Profit (loss) for the period | 9904 | €129,367 | -€302,573 | -€431,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €129,367 | -€302,573 | -€431,940 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.