Coaching Challenges: 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 Challenges
Largest movements
- Cash +€5,862
up €5,862 (+553.0%), from €1,060 to €6,922
mainly Other debts (+€11,252) and Deferred charges and accrued income (+€72)
- Deferred charges and accrued income -€72
no longer reported in 2023 (was €72)
- Other debts +€11,252
up €11,252 (+197.5%), from €5,696 to €16,949
- Profit (loss) carried forward -€2,369
down €2,369 (-20.8%), from -€11,400 to -€13,769
- Tax, wage and social debts -€1,902
down €1,902 (-88.3%), from €2,153 to €251
- Trade debts -€1,192
down €1,192 (-40.6%), from €2,933 to €1,741
- Gross operating margin +€3,420
up €3,420 (+50.8%), from -€6,730 to -€3,310
- Taxes -€1,906
down €1,906, from €170 to -€1,737
- Other operating charges +€580
new in 2023: €580
- Financial charges -€96
down €96 (-30.3%), from €319 to €222
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,132 | €6,922 | +€5,790 | +511.4% |
| Current assets | 29/58 | €1,132 | €6,922 | +€5,790 | +511.4% |
| Cash at bank and in hand | 54/58 | €1,060 | €6,922 | +€5,862 | +553.0% |
| Deferred charges and accrued income | 490/1 | €72 | - | -€72 | |
| Total equity and liabilities | 10/49 | €1,132 | €6,922 | +€5,790 | +511.4% |
| Equity | 10/15 | -€9,650 | -€12,019 | -€2,369 | -24.6% |
| Contributions | 10/11 | €1,750 | €1,750 | = | 0.0% |
| Contributions outside capital | 11 | €1,750 | €1,750 | = | 0.0% |
| Other | 1109/19 | €1,750 | €1,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,400 | -€13,769 | -€2,369 | -20.8% |
| Amounts payable | 17/49 | €10,782 | €18,941 | +€8,159 | +75.7% |
| Amounts payable within one year | 42/48 | €10,782 | €18,941 | +€8,159 | +75.7% |
| Trade debts | 44 | €2,933 | €1,741 | -€1,192 | -40.6% |
| Suppliers | 440/4 | €2,933 | €1,741 | -€1,192 | -40.6% |
| Taxes, remuneration and social security | 45 | €2,153 | €251 | -€1,902 | -88.3% |
| Taxes | 450/3 | €2,153 | €251 | -€1,902 | -88.3% |
| Other amounts payable | 47/48 | €5,696 | €16,949 | +€11,252 | +197.5% |
| Other operating charges | 640/8 | - | €580 | +€580 | |
| Gross operating margin | 9900 | -€6,730 | -€3,310 | +€3,420 | +50.8% |
| Operating profit (loss) | 9901 | -€6,730 | -€3,890 | +€2,840 | +42.2% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €319 | €222 | -€96 | -30.3% |
| Recurring financial charges | 65 | €319 | €222 | -€96 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,049 | -€4,106 | +€2,943 | +41.7% |
| Income taxes | 67/77 | €170 | -€1,737 | -€1,906 | |
| Profit (loss) for the period | 9904 | -€7,218 | -€2,369 | +€4,849 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,218 | -€2,369 | +€4,849 | +67.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.