COACHIEVING: 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.
COACHIEVING
Largest movements
- Receivables within one year -€7,678
down €7,678 (-42.0%), from €18,293 to €10,615
of which Other amounts receivable: -€5,986
- Cash -€1,711
down €1,711 (-47.8%), from €3,581 to €1,870
mainly Net result for the year (-€4,150) and Short-term financial debts (-€2,300)
- Deferred charges and accrued income -€766
down €766 (-73.7%), from €1,040 to €274
- Tangible fixed assets -€591
down €591 (-43.4%), from €1,361 to €770
- Profit (loss) carried forward -€4,150
new in 2025: -€4,150
- Short-term financial debts -€2,300
no longer reported in 2025 (was €2,300)
- Trade debts -€2,258
down €2,258 (-98.9%), from €2,282 to €24
- Tax, wage and social debts -€1,858
down €1,858 (-73.4%), from €2,532 to €674
- Gross operating margin -€8,110
down €8,110, from €5,435 to -€2,675
- Taxes -€1,421
no longer reported in 2025 (was €1,421)
- Depreciation -€485
down €485 (-45.1%), from €1,076 to €591
- Financial charges -€102
down €102 (-17.4%), from €586 to €484
- Financial income -€75
no longer reported in 2025 (was €75)
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 | €24,275 | €13,529 | -€10,746 | -44.3% |
| Fixed assets | 21/28 | €1,361 | €770 | -€591 | -43.4% |
| Tangible fixed assets | 22/27 | €1,361 | €770 | -€591 | -43.4% |
| Furniture and vehicles | 24 | €1,361 | €770 | -€591 | -43.4% |
| Current assets | 29/58 | €22,914 | €12,759 | -€10,155 | -44.3% |
| Amounts receivable within one year | 40/41 | €18,293 | €10,615 | -€7,678 | -42.0% |
| Trade receivables | 40 | €1,987 | €295 | -€1,692 | -85.2% |
| Other amounts receivable | 41 | €16,306 | €10,320 | -€5,986 | -36.7% |
| Cash at bank and in hand | 54/58 | €3,581 | €1,870 | -€1,711 | -47.8% |
| Deferred charges and accrued income | 490/1 | €1,040 | €274 | -€766 | -73.7% |
| Total equity and liabilities | 10/49 | €24,275 | €13,529 | -€10,746 | -44.3% |
| Equity | 10/15 | €16,890 | €12,740 | -€4,150 | -24.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,690 | €10,690 | = | 0.0% |
| Distributable reserves | 133 | €10,690 | €10,690 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,150 | -€4,150 | |
| Amounts payable | 17/49 | €7,385 | €789 | -€6,596 | -89.3% |
| Amounts payable within one year | 42/48 | €7,114 | €698 | -€6,416 | -90.2% |
| Financial debts | 43 | €2,300 | - | -€2,300 | |
| Credit institutions | 430/8 | €2,300 | - | -€2,300 | |
| Trade debts | 44 | €2,282 | €24 | -€2,258 | -98.9% |
| Suppliers | 440/4 | €2,282 | €24 | -€2,258 | -98.9% |
| Taxes, remuneration and social security | 45 | €2,532 | €674 | -€1,858 | -73.4% |
| Taxes | 450/3 | €2,532 | €674 | -€1,858 | -73.4% |
| Accrued charges and deferred income | 492/3 | €271 | €91 | -€180 | -66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,076 | €591 | -€485 | -45.1% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €5,435 | -€2,675 | -€8,110 | |
| Operating profit (loss) | 9901 | €3,972 | -€3,666 | -€7,638 | |
| Financial income | 75/76B | €75 | - | -€75 | |
| Recurring financial income | 75 | €75 | - | -€75 | |
| Financial charges | 65/66B | €586 | €484 | -€102 | -17.4% |
| Recurring financial charges | 65 | €586 | €484 | -€102 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €3,461 | -€4,150 | -€7,611 | |
| Income taxes | 67/77 | €1,421 | - | -€1,421 | |
| Profit (loss) for the period | 9904 | €2,040 | -€4,150 | -€6,190 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,040 | -€4,150 | -€6,190 |
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 29 September 2026 via checked.be.