COACHING FOR ALIGNMENT AND PERFORMANCE: 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 FOR ALIGNMENT AND PERFORMANCE
Largest movements
- Current investments +€36,177
up €36,177 (+29.9%), from €121,005 to €157,183
- Tangible fixed assets -€6,739
down €6,739 (-41.4%), from €16,279 to €9,540
of which Furniture and vehicles: -€5,802
- Receivables within one year -€6,256
no longer reported in 2025 (was €6,256)
- Cash -€6,039
down €6,039 (-3.6%), from €168,063 to €162,024
mainly Contributions, distributions and other (-€187,000) and Current investments (-€36,177)
- Other debts +€162,849
up €162,849 (+662.9%), from €24,568 to €187,417
- Reserves -€77,000
down €77,000 (-42.6%), from €180,860 to €103,860
of which Distributable reserves: -€77,000
- Profit (loss) carried forward -€62,240
down €62,240 (-93.3%), from €66,685 to €4,445
- Tax, wage and social debts -€5,303
down €5,303 (-20.2%), from €26,269 to €20,966
- Gross operating margin -€34,777
down €34,777 (-33.4%), from €104,010 to €69,233
- Taxes -€13,340
down €13,340 (-47.5%), from €28,084 to €14,744
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 | €314,691 | €330,791 | +€16,099 | +5.1% |
| Fixed assets | 21/28 | €16,279 | €9,540 | -€6,739 | -41.4% |
| Tangible fixed assets | 22/27 | €16,279 | €9,540 | -€6,739 | -41.4% |
| Plant, machinery and equipment | 23 | €3,746 | €2,810 | -€937 | -25.0% |
| Furniture and vehicles | 24 | €12,533 | €6,731 | -€5,802 | -46.3% |
| Current assets | 29/58 | €298,412 | €321,250 | +€22,838 | +7.7% |
| Amounts receivable within one year | 40/41 | €6,256 | - | -€6,256 | |
| Other amounts receivable | 41 | €6,256 | - | -€6,256 | |
| Current investments | 50/53 | €121,005 | €157,183 | +€36,177 | +29.9% |
| Cash at bank and in hand | 54/58 | €168,063 | €162,024 | -€6,039 | -3.6% |
| Deferred charges and accrued income | 490/1 | €3,087 | €2,044 | -€1,044 | -33.8% |
| Total equity and liabilities | 10/49 | €314,691 | €330,791 | +€16,099 | +5.1% |
| Equity | 10/15 | €259,945 | €120,705 | -€139,240 | -53.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €180,860 | €103,860 | -€77,000 | -42.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €179,000 | €102,000 | -€77,000 | -43.0% |
| Profit (loss) carried forward | 14 | €66,685 | €4,445 | -€62,240 | -93.3% |
| Amounts payable | 17/49 | €54,746 | €210,086 | +€155,340 | +283.7% |
| Amounts payable within one year | 42/48 | €54,746 | €210,086 | +€155,340 | +283.7% |
| Trade debts | 44 | €2,094 | €1,703 | -€392 | -18.7% |
| Suppliers | 440/4 | €2,094 | €1,703 | -€392 | -18.7% |
| Advances received on contracts in progress | 46 | €1,815 | - | -€1,815 | |
| Taxes, remuneration and social security | 45 | €26,269 | €20,966 | -€5,303 | -20.2% |
| Taxes | 450/3 | €26,269 | €20,966 | -€5,303 | -20.2% |
| Other amounts payable | 47/48 | €24,568 | €187,417 | +€162,849 | +662.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,067 | €7,242 | +€175 | +2.5% |
| Other operating charges | 640/8 | €409 | €461 | +€52 | +12.6% |
| Gross operating margin | 9900 | €104,010 | €69,233 | -€34,777 | -33.4% |
| Operating profit (loss) | 9901 | €96,534 | €61,530 | -€35,004 | -36.3% |
| Financial income | 75/76B | €637 | €1,154 | +€517 | +81.2% |
| Recurring financial income | 75 | €637 | €1,154 | +€517 | +81.2% |
| Financial charges | 65/66B | €50 | €181 | +€130 | +259.8% |
| Recurring financial charges | 65 | €50 | €181 | +€130 | +259.8% |
| Profit (loss) for the period before taxes | 9903 | €97,121 | €62,504 | -€34,617 | -35.6% |
| Income taxes | 67/77 | €28,084 | €14,744 | -€13,340 | -47.5% |
| Profit (loss) for the period | 9904 | €69,037 | €47,760 | -€21,277 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,037 | €47,760 | -€21,277 | -30.8% |
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 12 October 2026 via checked.be.