COACHESSENCE: 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.
COACHESSENCE
Largest movements
- Tangible fixed assets +€10,101
up €10,101 (+126%), from €8,009 to €18,110
of which Plant, machinery and equipment: +€5,817
- Cash -€6,743
down €6,743 (-32.1%), from €21,019 to €14,276
mainly Investment in fixed assets (net) (-€15,416) and Receivables within one year (-€2,625)
- Receivables within one year +€2,625
up €2,625 (+51.4%), from €5,104 to €7,728
of which Trade receivables: +€3,675
- Deferred charges and accrued income -€910
down €910 (-56.1%), from €1,621 to €711
- Current portion of long-term debt +€4,794
new in 2025: €4,794
- Profit (loss) carried forward -€1,780
down €1,780 (-56.6%), from -€3,145 to -€4,925
- Trade debts +€1,547
up €1,547 (+31.3%), from €4,942 to €6,489
- Other debts +€656
up €656 (+52.4%), from €1,251 to €1,907
- Gross operating margin -€6,510
down €6,510 (-52.9%), from €12,312 to €5,802
- Depreciation +€3,235
up €3,235 (+141%), from €2,292 to €5,527
- Taxes +€292
up €292 (+35.8%), from €816 to €1,109
- Other operating charges +€201
up €201 (+44.3%), from €453 to €654
- Financial charges +€170
up €170 (+139%), from €122 to €292
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 | €36,101 | €40,961 | +€4,860 | +13.5% |
| Formation expenses | 20 | €348 | €135 | -€213 | -61.2% |
| Fixed assets | 21/28 | €8,009 | €18,110 | +€10,101 | +126% |
| Tangible fixed assets | 22/27 | €8,009 | €18,110 | +€10,101 | +126% |
| Plant, machinery and equipment | 23 | - | €5,817 | +€5,817 | |
| Furniture and vehicles | 24 | €8,009 | €12,293 | +€4,284 | +53.5% |
| Current assets | 29/58 | €27,744 | €22,716 | -€5,028 | -18.1% |
| Amounts receivable within one year | 40/41 | €5,104 | €7,728 | +€2,625 | +51.4% |
| Trade receivables | 40 | €4,054 | €7,728 | +€3,675 | +90.6% |
| Other amounts receivable | 41 | €1,050 | - | -€1,050 | |
| Cash at bank and in hand | 54/58 | €21,019 | €14,276 | -€6,743 | -32.1% |
| Deferred charges and accrued income | 490/1 | €1,621 | €711 | -€910 | -56.1% |
| Total equity and liabilities | 10/49 | €36,101 | €40,961 | +€4,860 | +13.5% |
| Equity | 10/15 | €26,855 | €25,075 | -€1,780 | -6.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,145 | -€4,925 | -€1,780 | -56.6% |
| Amounts payable | 17/49 | €9,245 | €15,885 | +€6,640 | +71.8% |
| Amounts payable within one year | 42/48 | €9,245 | €15,885 | +€6,640 | +71.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,794 | +€4,794 | |
| Trade debts | 44 | €4,942 | €6,489 | +€1,547 | +31.3% |
| Suppliers | 440/4 | €4,942 | €6,489 | +€1,547 | +31.3% |
| Taxes, remuneration and social security | 45 | €3,052 | €2,696 | -€356 | -11.7% |
| Taxes | 450/3 | €3,052 | €2,696 | -€356 | -11.7% |
| Other amounts payable | 47/48 | €1,251 | €1,907 | +€656 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,292 | €5,527 | +€3,235 | +141% |
| Other operating charges | 640/8 | €453 | €654 | +€201 | +44.3% |
| Gross operating margin | 9900 | €12,312 | €5,802 | -€6,510 | -52.9% |
| Operating profit (loss) | 9901 | €9,567 | -€379 | -€9,946 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €122 | €292 | +€170 | +139% |
| Recurring financial charges | 65 | €122 | €292 | +€170 | +139% |
| Profit (loss) for the period before taxes | 9903 | €9,455 | -€671 | -€10,126 | |
| Income taxes | 67/77 | €816 | €1,109 | +€292 | +35.8% |
| Profit (loss) for the period | 9904 | €8,638 | -€1,780 | -€10,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,638 | -€1,780 | -€10,418 |
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 18 October 2026 via checked.be.