COACH IMPULSE: 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 IMPULSE
Largest movements
- Tangible fixed assets -€5,766
down €5,766 (-6.7%), from €86,093 to €80,327
- Cash +€3,245
up €3,245 (+58.8%), from €5,523 to €8,768
mainly Depreciation (+€5,766) and Receivables within one year (+€2,539)
- Receivables within one year -€2,539
down €2,539 (-35.3%), from €7,200 to €4,661
of which Trade receivables: -€3,193
- Debts after one year -€5,389
down €5,389 (-9.9%), from €54,187 to €48,798
- Trade debts -€3,163
down €3,163 (-98.8%), from €3,201 to €38
- Other debts +€1,662
up €1,662 (+14.3%), from €11,619 to €13,281
- Reserves +€1,165
up €1,165 (+31.6%), from €3,686 to €4,852
- Gross operating margin -€3,203
down €3,203 (-27.1%), from €11,812 to €8,609
- Taxes -€653
down €653 (-61.0%), from €1,071 to €418
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 | €99,250 | €94,214 | -€5,036 | -5.1% |
| Fixed assets | 21/28 | €86,093 | €80,327 | -€5,766 | -6.7% |
| Tangible fixed assets | 22/27 | €86,093 | €80,327 | -€5,766 | -6.7% |
| Other tangible fixed assets | 26 | €86,093 | €80,327 | -€5,766 | -6.7% |
| Current assets | 29/58 | €13,157 | €13,887 | +€730 | +5.5% |
| Amounts receivable within one year | 40/41 | €7,200 | €4,661 | -€2,539 | -35.3% |
| Trade receivables | 40 | €6,271 | €3,079 | -€3,193 | -50.9% |
| Other amounts receivable | 41 | €929 | €1,582 | +€653 | +70.3% |
| Cash at bank and in hand | 54/58 | €5,523 | €8,768 | +€3,245 | +58.8% |
| Deferred charges and accrued income | 490/1 | €434 | €459 | +€24 | +5.6% |
| Total equity and liabilities | 10/49 | €99,250 | €94,214 | -€5,036 | -5.1% |
| Equity | 10/15 | €23,686 | €24,852 | +€1,165 | +4.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,686 | €4,852 | +€1,165 | +31.6% |
| Distributable reserves | 133 | €3,686 | €4,852 | +€1,165 | +31.6% |
| Amounts payable | 17/49 | €75,564 | €69,362 | -€6,202 | -8.2% |
| Amounts payable after more than one year | 17 | €54,187 | €48,798 | -€5,389 | -9.9% |
| Financial debts | 170/4 | €54,187 | €48,798 | -€5,389 | -9.9% |
| Amounts payable within one year | 42/48 | €21,377 | €20,565 | -€812 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €5,296 | €5,389 | +€94 | +1.8% |
| Trade debts | 44 | €3,201 | €38 | -€3,163 | -98.8% |
| Suppliers | 440/4 | €3,201 | €38 | -€3,163 | -98.8% |
| Taxes, remuneration and social security | 45 | €1,262 | €1,856 | +€595 | +47.1% |
| Taxes | 450/3 | €1,262 | €1,856 | +€595 | +47.1% |
| Other amounts payable | 47/48 | €11,619 | €13,281 | +€1,662 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,766 | €5,766 | = | 0.0% |
| Gross operating margin | 9900 | €11,812 | €8,609 | -€3,203 | -27.1% |
| Operating profit (loss) | 9901 | €6,046 | €2,843 | -€3,203 | -53.0% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,353 | €1,260 | -€94 | -6.9% |
| Recurring financial charges | 65 | €1,353 | €1,260 | -€94 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €4,696 | €1,583 | -€3,112 | -66.3% |
| Income taxes | 67/77 | €1,071 | €418 | -€653 | -61.0% |
| Profit (loss) for the period | 9904 | €3,625 | €1,165 | -€2,459 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,625 | €1,165 | -€2,459 | -67.8% |
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 13 October 2026 via checked.be.