COACHING PARTNERS: 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 PARTNERS
Largest movements
- Tangible fixed assets -€6,370
down €6,370 (-11.0%), from €57,968 to €51,597
of which Land and buildings: -€6,380
- Receivables within one year -€4,594
down €4,594 (-72.4%), from €6,345 to €1,751
of which Trade receivables: -€6,242
- Cash +€831
up €831 (+22.0%), from €3,788 to €4,619
mainly Net result for the year (+€22,996) and Depreciation (+€8,487)
- Profit (loss) carried forward +€22,996
up €22,996 (+89.4%), from -€25,710 to -€2,714
- Tax, wage and social debts -€21,932
no longer reported in 2025 (was €21,932)
of which Remuneration and social security: -€20,100
- Reserves -€7,143
down €7,143 (-14.9%), from €48,033 to €40,890
of which Distributable reserves: -€7,143
- Current portion of long-term debt -€2,950
no longer reported in 2025 (was €2,950)
- Trade debts -€687
down €687 (-48.3%), from €1,422 to €734
- Gross operating margin -€1,116
down €1,116 (-3.1%), from €35,837 to €34,721
- Depreciation -€918
down €918 (-9.8%), from €9,405 to €8,487
- Taxes +€814
new in 2025: €814
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 | €68,134 | €58,001 | -€10,133 | -14.9% |
| Fixed assets | 21/28 | €58,001 | €51,631 | -€6,370 | -11.0% |
| Tangible fixed assets | 22/27 | €57,968 | €51,597 | -€6,370 | -11.0% |
| Land and buildings | 22 | €50,377 | €43,998 | -€6,380 | -12.7% |
| Plant, machinery and equipment | 23 | €4,213 | €3,772 | -€440 | -10.4% |
| Furniture and vehicles | 24 | €3,378 | €3,827 | +€449 | +13.3% |
| Financial fixed assets | 28 | €33 | €33 | = | 0.0% |
| Current assets | 29/58 | €10,133 | €6,370 | -€3,763 | -37.1% |
| Amounts receivable within one year | 40/41 | €6,345 | €1,751 | -€4,594 | -72.4% |
| Trade receivables | 40 | €6,242 | - | -€6,242 | |
| Other amounts receivable | 41 | €103 | €1,751 | +€1,648 | +1,593% |
| Cash at bank and in hand | 54/58 | €3,788 | €4,619 | +€831 | +22.0% |
| Total equity and liabilities | 10/49 | €68,134 | €58,001 | -€10,133 | -14.9% |
| Equity | 10/15 | €40,923 | €56,777 | +€15,853 | +38.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,033 | €40,890 | -€7,143 | -14.9% |
| Tax-exempt reserves | 132 | €2,415 | €2,415 | = | 0.0% |
| Distributable reserves | 133 | €45,618 | €38,475 | -€7,143 | -15.7% |
| Profit (loss) carried forward | 14 | -€25,710 | -€2,714 | +€22,996 | +89.4% |
| Amounts payable | 17/49 | €27,210 | €1,224 | -€25,986 | -95.5% |
| Amounts payable within one year | 42/48 | €27,210 | €1,224 | -€25,986 | -95.5% |
| Current portion of amounts payable after more than one year | 42 | €2,950 | - | -€2,950 | |
| Trade debts | 44 | €1,422 | €734 | -€687 | -48.3% |
| Suppliers | 440/4 | €1,422 | €734 | -€687 | -48.3% |
| Taxes, remuneration and social security | 45 | €21,932 | - | -€21,932 | |
| Taxes | 450/3 | €1,832 | - | -€1,832 | |
| Remuneration and social security | 454/9 | €20,100 | - | -€20,100 | |
| Other amounts payable | 47/48 | €907 | €490 | -€417 | -46.0% |
| Remuneration, social security and pensions | 62 | €823 | €766 | -€57 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,405 | €8,487 | -€918 | -9.8% |
| Other operating charges | 640/8 | €1,389 | €1,446 | +€57 | +4.1% |
| Gross operating margin | 9900 | €35,837 | €34,721 | -€1,116 | -3.1% |
| Operating profit (loss) | 9901 | €24,220 | €24,022 | -€198 | -0.8% |
| Financial income | 75/76B | €231 | €124 | -€107 | -46.3% |
| Recurring financial income | 75 | €231 | €124 | -€107 | -46.3% |
| Financial charges | 65/66B | €639 | €336 | -€304 | -47.5% |
| Recurring financial charges | 65 | €639 | €336 | -€304 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €23,811 | €23,810 | -€1 | 0.0% |
| Income taxes | 67/77 | - | €814 | +€814 | |
| Profit (loss) for the period | 9904 | €23,811 | €22,996 | -€815 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,811 | €22,996 | -€815 | -3.4% |
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 20 October 2026 via checked.be.