COACHING & ADVISING: 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 & ADVISING
Largest movements
- Cash +€88,028
up €88,028 (+312%), from €28,171 to €116,199
mainly Net result for the year (+€76,632) and Receivables within one year (+€33,365)
- Receivables within one year -€33,365
down €33,365 (-57.3%), from €58,246 to €24,881
of which Trade receivables: -€22,763
- Tangible fixed assets -€19,499
down €19,499 (-39.5%), from €49,421 to €29,922
- Reserves +€76,632
up €76,632 (+68.4%), from €112,017 to €188,649
- Other debts -€44,060
down €44,060 (-87.3%), from €50,490 to €6,430
- Tax, wage and social debts +€12,309
up €12,309 (+114%), from €10,783 to €23,092
- Debts after one year -€10,058
down €10,058 (-53.7%), from €18,729 to €8,671
- Gross operating margin +€50,118
up €50,118 (+54.8%), from €91,478 to €141,595
- Depreciation +€11,745
up €11,745 (+151%), from €7,754 to €19,499
- Financial charges +€11,237
up €11,237 (+862%), from €1,304 to €12,541
- Taxes +€9,543
up €9,543 (+42.0%), from €22,720 to €32,263
- Other operating charges -€6,480
down €6,480 (-83.6%), from €7,753 to €1,274
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 | €212,787 | €247,749 | +€34,962 | +16.4% |
| Fixed assets | 21/28 | €49,421 | €29,922 | -€19,499 | -39.5% |
| Tangible fixed assets | 22/27 | €49,421 | €29,922 | -€19,499 | -39.5% |
| Furniture and vehicles | 24 | €49,421 | €29,922 | -€19,499 | -39.5% |
| Current assets | 29/58 | €163,366 | €217,827 | +€54,461 | +33.3% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,246 | €24,881 | -€33,365 | -57.3% |
| Trade receivables | 40 | €47,644 | €24,881 | -€22,763 | -47.8% |
| Other amounts receivable | 41 | €10,602 | €0 | -€10,602 | -100% |
| Cash at bank and in hand | 54/58 | €28,171 | €116,199 | +€88,028 | +312% |
| Deferred charges and accrued income | 490/1 | €1,949 | €1,747 | -€202 | -10.4% |
| Total equity and liabilities | 10/49 | €212,787 | €247,749 | +€34,962 | +16.4% |
| Equity | 10/15 | €118,217 | €194,849 | +€76,632 | +64.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,017 | €188,649 | +€76,632 | +68.4% |
| Distributable reserves | 133 | €112,017 | €188,649 | +€76,632 | +68.4% |
| Amounts payable | 17/49 | €94,570 | €52,900 | -€41,670 | -44.1% |
| Amounts payable after more than one year | 17 | €18,729 | €8,671 | -€10,058 | -53.7% |
| Financial debts | 170/4 | €18,729 | €8,671 | -€10,058 | -53.7% |
| Amounts payable within one year | 42/48 | €75,841 | €44,229 | -€31,612 | -41.7% |
| Current portion of amounts payable after more than one year | 42 | €9,691 | €10,058 | +€367 | +3.8% |
| Financial debts | 43 | €208 | €553 | +€345 | +166% |
| Credit institutions | 430/8 | €208 | €553 | +€345 | +166% |
| Trade debts | 44 | €4,669 | €4,097 | -€572 | -12.3% |
| Suppliers | 440/4 | €4,669 | €4,097 | -€572 | -12.3% |
| Taxes, remuneration and social security | 45 | €10,783 | €23,092 | +€12,309 | +114% |
| Taxes | 450/3 | €10,783 | €23,092 | +€12,309 | +114% |
| Other amounts payable | 47/48 | €50,490 | €6,430 | -€44,060 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,754 | €19,499 | +€11,745 | +151% |
| Other operating charges | 640/8 | €7,753 | €1,274 | -€6,480 | -83.6% |
| Gross operating margin | 9900 | €91,478 | €141,595 | +€50,118 | +54.8% |
| Operating profit (loss) | 9901 | €75,971 | €120,823 | +€44,853 | +59.0% |
| Financial income | 75/76B | €251 | €612 | +€361 | +144% |
| Recurring financial income | 75 | €251 | €612 | +€361 | +144% |
| Financial charges | 65/66B | €1,304 | €12,541 | +€11,237 | +862% |
| Recurring financial charges | 65 | €1,304 | €12,541 | +€11,237 | +862% |
| Profit (loss) for the period before taxes | 9903 | €74,918 | €108,894 | +€33,976 | +45.4% |
| Income taxes | 67/77 | €22,720 | €32,263 | +€9,543 | +42.0% |
| Profit (loss) for the period | 9904 | €52,199 | €76,632 | +€24,433 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,199 | €76,632 | +€24,433 | +46.8% |
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 15 October 2026 via checked.be.