CoachBart: 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.
CoachBart
Largest movements
- Tangible fixed assets -€15,663
down €15,663 (-30.6%), from €51,169 to €35,506
- Current investments -€4,943
down €4,943 (-58.5%), from €8,444 to €3,501
- Cash -€4,771
down €4,771 (-60.6%), from €7,869 to €3,097
mainly Net result for the year (-€12,944) and Tax, wage and social debts (-€6,560)
- Receivables within one year +€1,991
up €1,991 (+351.2%), from €567 to €2,558
of which Trade receivables: +€2,001
- Profit (loss) carried forward -€12,944
down €12,944, from €3,394 to -€9,550
- Tax, wage and social debts -€6,560
down €6,560 (-61.7%), from €10,633 to €4,073
- Other debts -€6,551
down €6,551 (-61.3%), from €10,684 to €4,134
- Trade debts +€1,670
up €1,670 (+385.7%), from €433 to €2,103
- Short-term financial debts +€996
new in 2025: €996
- Gross operating margin -€50,491
down €50,491 (-89.2%), from €56,609 to €6,118
- Depreciation +€1,272
up €1,272 (+8.8%), from €14,391 to €15,663
- Other operating charges +€770
up €770 (+71.1%), from €1,082 to €1,852
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 | €68,049 | €44,662 | -€23,388 | -34.4% |
| Fixed assets | 21/28 | €51,169 | €35,506 | -€15,663 | -30.6% |
| Tangible fixed assets | 22/27 | €51,169 | €35,506 | -€15,663 | -30.6% |
| Land and buildings | 22 | €30,759 | €23,570 | -€7,188 | -23.4% |
| Plant, machinery and equipment | 23 | €10,714 | €5,767 | -€4,947 | -46.2% |
| Furniture and vehicles | 24 | €9,696 | €6,169 | -€3,528 | -36.4% |
| Current assets | 29/58 | €16,880 | €9,156 | -€7,724 | -45.8% |
| Amounts receivable within one year | 40/41 | €567 | €2,558 | +€1,991 | +351.2% |
| Trade receivables | 40 | €557 | €2,558 | +€2,001 | +359.4% |
| Other amounts receivable | 41 | €10 | - | -€10 | |
| Current investments | 50/53 | €8,444 | €3,501 | -€4,943 | -58.5% |
| Cash at bank and in hand | 54/58 | €7,869 | €3,097 | -€4,771 | -60.6% |
| Total equity and liabilities | 10/49 | €68,049 | €44,662 | -€23,388 | -34.4% |
| Equity | 10/15 | €46,299 | €33,355 | -€12,944 | -28.0% |
| Contributions | 10/11 | €19,863 | €19,863 | = | 0.0% |
| Reserves | 13 | €23,042 | €23,042 | = | 0.0% |
| Distributable reserves | 133 | €23,042 | €23,042 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,394 | -€9,550 | -€12,944 | |
| Amounts payable | 17/49 | €21,750 | €11,306 | -€10,444 | -48.0% |
| Amounts payable within one year | 42/48 | €21,750 | €11,306 | -€10,444 | -48.0% |
| Financial debts | 43 | - | €996 | +€996 | |
| Credit institutions | 430/8 | - | €996 | +€996 | |
| Trade debts | 44 | €433 | €2,103 | +€1,670 | +385.7% |
| Suppliers | 440/4 | €433 | €2,103 | +€1,670 | +385.7% |
| Taxes, remuneration and social security | 45 | €10,633 | €4,073 | -€6,560 | -61.7% |
| Taxes | 450/3 | €10,633 | €4,073 | -€6,560 | -61.7% |
| Other amounts payable | 47/48 | €10,684 | €4,134 | -€6,551 | -61.3% |
| Non-recurring operating income | 76A | €10,197 | - | -€10,197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,391 | €15,663 | +€1,272 | +8.8% |
| Other operating charges | 640/8 | €1,082 | €1,852 | +€770 | +71.1% |
| Non-recurring operating charges | 66A | €37,344 | - | -€37,344 | |
| Gross operating margin | 9900 | €56,609 | €6,118 | -€50,491 | -89.2% |
| Operating profit (loss) | 9901 | €3,791 | -€11,398 | -€15,189 | |
| Financial income | 75/76B | €23 | €29 | +€6 | +25.7% |
| Recurring financial income | 75 | €23 | €29 | +€6 | +25.7% |
| Financial charges | 65/66B | €1,635 | €1,394 | -€241 | -14.7% |
| Recurring financial charges | 65 | €1,635 | €1,394 | -€241 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €2,180 | -€12,762 | -€14,942 | |
| Income taxes | 67/77 | €371 | €182 | -€189 | -51.0% |
| Profit (loss) for the period | 9904 | €1,809 | -€12,944 | -€14,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,809 | -€12,944 | -€14,753 |
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 7 October 2026 via checked.be.