Coaching Kintsugi: 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 Kintsugi
Largest movements
- Cash +€18,641
up €18,641 (+101.4%), from €18,389 to €37,030
mainly Receivables within one year (+€15,682) and Tax, wage and social debts (+€2,824)
- Receivables within one year -€15,682
down €15,682 (-71.2%), from €22,016 to €6,333
of which Trade receivables: -€19,483
- Deferred charges and accrued income +€1,456
up €1,456 (+1070.4%), from €136 to €1,592
- Tax, wage and social debts +€2,824
up €2,824 (+23.0%), from €12,304 to €15,128
of which Taxes: +€3,042
- Other debts +€1,659
up €1,659 (+62.9%), from €2,636 to €4,295
- Gross operating margin -€23,583
down €23,583 (-93.7%), from €25,157 to €1,574
- Taxes -€4,534
down €4,534 (-79.1%), from €5,733 to €1,199
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 | €40,540 | €44,955 | +€4,415 | +10.9% |
| Current assets | 29/58 | €40,540 | €44,955 | +€4,415 | +10.9% |
| Amounts receivable within one year | 40/41 | €22,016 | €6,333 | -€15,682 | -71.2% |
| Trade receivables | 40 | €22,016 | €2,533 | -€19,483 | -88.5% |
| Other amounts receivable | 41 | - | €3,801 | +€3,801 | |
| Cash at bank and in hand | 54/58 | €18,389 | €37,030 | +€18,641 | +101.4% |
| Deferred charges and accrued income | 490/1 | €136 | €1,592 | +€1,456 | +1070.4% |
| Total equity and liabilities | 10/49 | €40,540 | €44,955 | +€4,415 | +10.9% |
| Equity | 10/15 | €21,523 | €21,189 | -€334 | -1.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,523 | €18,189 | -€334 | -1.8% |
| Amounts payable | 17/49 | €19,017 | €23,767 | +€4,749 | +25.0% |
| Amounts payable within one year | 42/48 | €19,017 | €23,767 | +€4,749 | +25.0% |
| Trade debts | 44 | €4,078 | €4,344 | +€266 | +6.5% |
| Suppliers | 440/4 | €4,078 | €4,344 | +€266 | +6.5% |
| Taxes, remuneration and social security | 45 | €12,304 | €15,128 | +€2,824 | +23.0% |
| Taxes | 450/3 | €12,086 | €15,128 | +€3,042 | +25.2% |
| Remuneration and social security | 454/9 | €217 | - | -€217 | |
| Other amounts payable | 47/48 | €2,636 | €4,295 | +€1,659 | +62.9% |
| Other operating charges | 640/8 | €765 | €605 | -€160 | -20.9% |
| Gross operating margin | 9900 | €25,157 | €1,574 | -€23,583 | -93.7% |
| Operating profit (loss) | 9901 | €24,392 | €969 | -€23,423 | -96.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €136 | €104 | -€32 | -23.5% |
| Recurring financial charges | 65 | €136 | €104 | -€32 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €24,256 | €865 | -€23,391 | -96.4% |
| Income taxes | 67/77 | €5,733 | €1,199 | -€4,534 | -79.1% |
| Profit (loss) for the period | 9904 | €18,523 | -€334 | -€18,858 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,523 | -€334 | -€18,858 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.