COACHING: 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.
COACHING
Largest movements
- Tangible fixed assets -€11,791
down €11,791 (-17.3%), from €68,241 to €56,450
of which Other tangible fixed assets: -€6,424
- Cash +€4,010
up €4,010 (+149.3%), from €2,685 to €6,695
mainly Depreciation (+€14,333) and Receivables within one year (+€1,761)
- Receivables within one year -€1,761
down €1,761 (-18.6%), from €9,486 to €7,724
of which Trade receivables: -€1,608
- Profit (loss) carried forward -€6,457
down €6,457 (-221874.2%), from -€3 to -€6,459
- Other debts -€2,463
down €2,463 (-44.7%), from €5,508 to €3,045
- Gross operating margin -€8,216
down €8,216 (-32.1%), from €25,601 to €17,385
- Other operating charges +€2,194
up €2,194 (+30.3%), from €7,237 to €9,431
- Depreciation -€787
down €787 (-5.2%), from €15,120 to €14,333
- Taxes -€447
no longer reported in 2025 (was €447)
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 | €80,411 | €71,565 | -€8,846 | -11.0% |
| Fixed assets | 21/28 | €68,241 | €56,450 | -€11,791 | -17.3% |
| Tangible fixed assets | 22/27 | €68,241 | €56,450 | -€11,791 | -17.3% |
| Plant, machinery and equipment | 23 | €38,461 | €33,192 | -€5,269 | -13.7% |
| Furniture and vehicles | 24 | €98 | - | -€98 | |
| Other tangible fixed assets | 26 | €29,682 | €23,258 | -€6,424 | -21.6% |
| Current assets | 29/58 | €12,170 | €15,116 | +€2,945 | +24.2% |
| Amounts receivable within one year | 40/41 | €9,486 | €7,724 | -€1,761 | -18.6% |
| Trade receivables | 40 | €1,783 | €175 | -€1,608 | -90.2% |
| Other amounts receivable | 41 | €7,703 | €7,549 | -€153 | -2.0% |
| Cash at bank and in hand | 54/58 | €2,685 | €6,695 | +€4,010 | +149.3% |
| Deferred charges and accrued income | 490/1 | - | €697 | +€697 | |
| Total equity and liabilities | 10/49 | €80,411 | €71,565 | -€8,846 | -11.0% |
| Equity | 10/15 | €74,365 | €67,909 | -€6,457 | -8.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3 | -€6,459 | -€6,457 | -221874.2% |
| Amounts payable | 17/49 | €6,046 | €3,657 | -€2,390 | -39.5% |
| Amounts payable within one year | 42/48 | €6,046 | €3,657 | -€2,390 | -39.5% |
| Trade debts | 44 | €538 | €612 | +€74 | +13.7% |
| Suppliers | 440/4 | €538 | €612 | +€74 | +13.7% |
| Other amounts payable | 47/48 | €5,508 | €3,045 | -€2,463 | -44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,120 | €14,333 | -€787 | -5.2% |
| Other operating charges | 640/8 | €7,237 | €9,431 | +€2,194 | +30.3% |
| Gross operating margin | 9900 | €25,601 | €17,385 | -€8,216 | -32.1% |
| Operating profit (loss) | 9901 | €3,244 | -€6,379 | -€9,623 | |
| Financial income | 75/76B | €198 | €234 | +€37 | +18.6% |
| Recurring financial income | 75 | €198 | €234 | +€37 | +18.6% |
| Financial charges | 65/66B | €313 | €312 | -€1 | -0.2% |
| Recurring financial charges | 65 | €313 | €312 | -€1 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €3,129 | -€6,457 | -€9,586 | |
| Income taxes | 67/77 | €447 | - | -€447 | |
| Profit (loss) for the period | 9904 | €2,682 | -€6,457 | -€9,139 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,682 | -€6,457 | -€9,139 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.