COACH-IT: 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-IT
Largest movements
- Tangible fixed assets -€22,028
down €22,028 (-8.6%), from €256,261 to €234,233
of which Furniture and vehicles: -€15,766
- Cash -€17,482
down €17,482 (-24.5%), from €71,294 to €53,812
mainly Net result for the year (-€27,114) and Other debts (-€8,562)
- Profit (loss) carried forward -€27,114
down €27,114 (-1,086%), from -€2,496 to -€29,610
- Other debts -€8,562
down €8,562 (-12.5%), from €68,578 to €60,017
- Other operating charges -€7,420
down €7,420 (-69.4%), from €10,684 to €3,264
- Gross operating margin -€4,779
down €4,779 (-64.2%), from €7,448 to €2,669
- Financial income -€783
down €783 (-60.0%), from €1,305 to €522
- Depreciation -€322
down €322 (-1.2%), from €27,130 to €26,808
- Financial charges -€190
down €190 (-45.0%), from €423 to €233
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 | €330,969 | €292,285 | -€38,684 | -11.7% |
| Fixed assets | 21/28 | €256,261 | €234,233 | -€22,028 | -8.6% |
| Tangible fixed assets | 22/27 | €256,261 | €234,233 | -€22,028 | -8.6% |
| Land and buildings | 22 | €222,139 | €215,877 | -€6,262 | -2.8% |
| Furniture and vehicles | 24 | €34,122 | €18,356 | -€15,766 | -46.2% |
| Current assets | 29/58 | €74,708 | €58,052 | -€16,656 | -22.3% |
| Amounts receivable within one year | 40/41 | €1,393 | €2,108 | +€715 | +51.3% |
| Other amounts receivable | 41 | €1,393 | €2,108 | +€715 | +51.3% |
| Cash at bank and in hand | 54/58 | €71,294 | €53,812 | -€17,482 | -24.5% |
| Deferred charges and accrued income | 490/1 | €2,021 | €2,132 | +€111 | +5.5% |
| Total equity and liabilities | 10/49 | €330,969 | €292,285 | -€38,684 | -11.7% |
| Equity | 10/15 | €251,773 | €224,659 | -€27,114 | -10.8% |
| Contributions | 10/11 | €97,900 | €97,900 | = | 0.0% |
| Reserves | 13 | €156,369 | €156,369 | = | 0.0% |
| Distributable reserves | 133 | €156,369 | €156,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,496 | -€29,610 | -€27,114 | -1,086% |
| Amounts payable | 17/49 | €79,196 | €67,626 | -€11,570 | -14.6% |
| Amounts payable after more than one year | 17 | €1,860 | €1,860 | = | 0.0% |
| Other amounts payable | 178/9 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable within one year | 42/48 | €72,708 | €62,956 | -€9,752 | -13.4% |
| Trade debts | 44 | €3,432 | €2,519 | -€913 | -26.6% |
| Suppliers | 440/4 | €3,432 | €2,519 | -€913 | -26.6% |
| Taxes, remuneration and social security | 45 | €698 | €420 | -€278 | -39.8% |
| Taxes | 450/3 | €698 | €420 | -€278 | -39.8% |
| Other amounts payable | 47/48 | €68,578 | €60,017 | -€8,562 | -12.5% |
| Accrued charges and deferred income | 492/3 | €4,628 | €2,810 | -€1,818 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,130 | €26,808 | -€322 | -1.2% |
| Other operating charges | 640/8 | €10,684 | €3,264 | -€7,420 | -69.4% |
| Gross operating margin | 9900 | €7,448 | €2,669 | -€4,779 | -64.2% |
| Operating profit (loss) | 9901 | -€30,366 | -€27,403 | +€2,963 | +9.8% |
| Financial income | 75/76B | €1,305 | €522 | -€783 | -60.0% |
| Recurring financial income | 75 | €1,305 | €522 | -€783 | -60.0% |
| Financial charges | 65/66B | €423 | €233 | -€190 | -45.0% |
| Recurring financial charges | 65 | €423 | €233 | -€190 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,484 | -€27,114 | +€2,370 | +8.0% |
| Income taxes | 67/77 | €119 | - | -€119 | |
| Profit (loss) for the period | 9904 | -€29,603 | -€27,114 | +€2,489 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,603 | -€27,114 | +€2,489 | +8.4% |
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 25 October 2026 via checked.be.