Coach2Change: 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.
Coach2Change
Largest movements
- Cash +€27,554
up €27,554 (+110.7%), from €24,894 to €52,448
mainly Net result for the year (+€22,727) and Tax, wage and social debts (+€12,491)
- Tangible fixed assets -€5,144
down €5,144 (-21.6%), from €23,854 to €18,710
- Deferred charges and accrued income +€1,442
up €1,442 (+4576.6%), from €32 to €1,473
- Reserves +€22,727
new in 2025: €22,727
- Tax, wage and social debts +€12,491
up €12,491 (+228.0%), from €5,479 to €17,970
- Other debts -€8,480
down €8,480 (-22.2%), from €38,267 to €29,787
- Trade debts -€3,220
down €3,220 (-90.7%), from €3,549 to €329
- Gross operating margin +€29,957
up €29,957 (+241.2%), from €12,422 to €42,378
- Taxes +€9,988
up €9,988 (+372.0%), from €2,685 to €12,673
- Depreciation +€458
up €458 (+7.6%), from €6,021 to €6,478
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 | €53,982 | €77,501 | +€23,519 | +43.6% |
| Fixed assets | 21/28 | €23,854 | €18,710 | -€5,144 | -21.6% |
| Tangible fixed assets | 22/27 | €23,854 | €18,710 | -€5,144 | -21.6% |
| Furniture and vehicles | 24 | €23,854 | €18,710 | -€5,144 | -21.6% |
| Current assets | 29/58 | €30,128 | €58,791 | +€28,663 | +95.1% |
| Amounts receivable within one year | 40/41 | €5,203 | €4,870 | -€333 | -6.4% |
| Trade receivables | 40 | €5,203 | €4,870 | -€333 | -6.4% |
| Cash at bank and in hand | 54/58 | €24,894 | €52,448 | +€27,554 | +110.7% |
| Deferred charges and accrued income | 490/1 | €32 | €1,473 | +€1,442 | +4576.6% |
| Total equity and liabilities | 10/49 | €53,982 | €77,501 | +€23,519 | +43.6% |
| Equity | 10/15 | €6,688 | €29,415 | +€22,727 | +339.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €22,727 | +€22,727 | |
| Distributable reserves | 133 | - | €22,727 | +€22,727 | |
| Profit (loss) carried forward | 14 | €3,688 | €3,688 | = | 0.0% |
| Amounts payable | 17/49 | €47,294 | €48,086 | +€792 | +1.7% |
| Amounts payable within one year | 42/48 | €47,294 | €48,086 | +€792 | +1.7% |
| Trade debts | 44 | €3,549 | €329 | -€3,220 | -90.7% |
| Suppliers | 440/4 | €3,549 | €329 | -€3,220 | -90.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,479 | €17,970 | +€12,491 | +228.0% |
| Taxes | 450/3 | €5,479 | €17,970 | +€12,491 | +228.0% |
| Other amounts payable | 47/48 | €38,267 | €29,787 | -€8,480 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,021 | €6,478 | +€458 | +7.6% |
| Other operating charges | 640/8 | €532 | €547 | +€15 | +2.9% |
| Gross operating margin | 9900 | €12,422 | €42,378 | +€29,957 | +241.2% |
| Operating profit (loss) | 9901 | €5,869 | €35,352 | +€29,484 | +502.4% |
| Financial income | 75/76B | €66 | €140 | +€74 | +112.9% |
| Recurring financial income | 75 | €66 | €140 | +€74 | +112.9% |
| Financial charges | 65/66B | €18 | €92 | +€75 | +427.2% |
| Recurring financial charges | 65 | €18 | €92 | +€75 | +427.2% |
| Profit (loss) for the period before taxes | 9903 | €5,917 | €35,401 | +€29,483 | +498.3% |
| Income taxes | 67/77 | €2,685 | €12,673 | +€9,988 | +372.0% |
| Profit (loss) for the period | 9904 | €3,232 | €22,727 | +€19,495 | +603.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,232 | €22,727 | +€19,495 | +603.2% |
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 12 October 2026 via checked.be.