Coaching 4 Coaches: 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.
Coaching 4 Coaches
Largest movements
- Cash -€78,131
down €78,131 (-22.4%), from €348,602 to €270,471
mainly Other debts (-€132,746) and Tax, wage and social debts (-€30,829)
- Receivables within one year -€62,997
down €62,997 (-42.3%), from €149,031 to €86,034
of which Trade receivables: -€63,424
- Other debts -€132,746
down €132,746 (-90.1%), from €147,384 to €14,638
- Reserves +€34,814
up €34,814 (+11.3%), from €307,434 to €342,248
- Tax, wage and social debts -€30,829
down €30,829 (-64.4%), from €47,897 to €17,068
of which Taxes: -€30,845
- Trade debts -€6,690
down €6,690 (-24.5%), from €27,267 to €20,577
- Gross operating margin -€31,576
down €31,576 (-29.0%), from €108,755 to €77,179
- Depreciation -€14,198
down €14,198 (-40.3%), from €35,223 to €21,025
- Taxes -€5,428
down €5,428 (-28.5%), from €19,055 to €13,627
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 | €580,078 | €444,439 | -€135,638 | -23.4% |
| Fixed assets | 21/28 | €78,158 | €80,722 | +€2,564 | +3.3% |
| Intangible fixed assets | 21 | €55 | €0 | -€55 | -100% |
| Tangible fixed assets | 22/27 | €78,103 | €80,722 | +€2,619 | +3.4% |
| Plant, machinery and equipment | 23 | €13,377 | €18,789 | +€5,412 | +40.5% |
| Furniture and vehicles | 24 | €23,414 | €12,167 | -€11,247 | -48.0% |
| Other tangible fixed assets | 26 | €41,312 | €49,765 | +€8,453 | +20.5% |
| Current assets | 29/58 | €501,920 | €363,717 | -€138,202 | -27.5% |
| Stocks and contracts in progress | 3 | €1,500 | €1,200 | -€300 | -20.0% |
| Stocks | 30/36 | €1,500 | €1,200 | -€300 | -20.0% |
| Amounts receivable within one year | 40/41 | €149,031 | €86,034 | -€62,997 | -42.3% |
| Trade receivables | 40 | €137,849 | €74,425 | -€63,424 | -46.0% |
| Other amounts receivable | 41 | €11,182 | €11,609 | +€427 | +3.8% |
| Cash at bank and in hand | 54/58 | €348,602 | €270,471 | -€78,131 | -22.4% |
| Deferred charges and accrued income | 490/1 | €2,786 | €6,012 | +€3,226 | +116% |
| Total equity and liabilities | 10/49 | €580,078 | €444,439 | -€135,638 | -23.4% |
| Equity | 10/15 | €356,319 | €391,133 | +€34,814 | +9.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €307,434 | €342,248 | +€34,814 | +11.3% |
| Distributable reserves | 133 | €307,434 | €342,248 | +€34,814 | +11.3% |
| Profit (loss) carried forward | 14 | €36,485 | €36,485 | = | 0.0% |
| Amounts payable | 17/49 | €223,759 | €53,306 | -€170,453 | -76.2% |
| Amounts payable within one year | 42/48 | €222,548 | €52,283 | -€170,265 | -76.5% |
| Trade debts | 44 | €27,267 | €20,577 | -€6,690 | -24.5% |
| Suppliers | 440/4 | €27,267 | €20,577 | -€6,690 | -24.5% |
| Taxes, remuneration and social security | 45 | €47,897 | €17,068 | -€30,829 | -64.4% |
| Taxes | 450/3 | €45,716 | €14,870 | -€30,845 | -67.5% |
| Remuneration and social security | 454/9 | €2,181 | €2,197 | +€16 | +0.7% |
| Other amounts payable | 47/48 | €147,384 | €14,638 | -€132,746 | -90.1% |
| Accrued charges and deferred income | 492/3 | €1,211 | €1,023 | -€188 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,223 | €21,025 | -€14,198 | -40.3% |
| Other operating charges | 640/8 | €172 | €185 | +€13 | +7.6% |
| Non-recurring operating charges | 66A | €0 | €2,471 | +€2,471 | |
| Gross operating margin | 9900 | €108,755 | €77,179 | -€31,576 | -29.0% |
| Operating profit (loss) | 9901 | €73,359 | €53,497 | -€19,862 | -27.1% |
| Financial income | 75/76B | €827 | €795 | -€32 | -3.9% |
| Recurring financial income | 75 | €827 | €795 | -€32 | -3.9% |
| Financial charges | 65/66B | €4,093 | €3,251 | -€842 | -20.6% |
| Recurring financial charges | 65 | €4,093 | €3,251 | -€842 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €70,093 | €51,042 | -€19,052 | -27.2% |
| Income taxes | 67/77 | €19,055 | €13,627 | -€5,428 | -28.5% |
| Profit (loss) for the period | 9904 | €51,038 | €37,414 | -€13,624 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,038 | €37,414 | -€13,624 | -26.7% |
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 30 October 2026 via checked.be.