Coaching Player Shop: 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 Player Shop
Largest movements
- Cash -€8,383
down €8,383 (-40.8%), from €20,548 to €12,166
mainly Other debts (-€6,809) and Tax, wage and social debts (-€4,942)
- Stocks and contracts +€4,671
up €4,671 (+31.0%), from €15,072 to €19,743
- Receivables within one year -€2,382
down €2,382 (-9.9%), from €24,012 to €21,630
of which Trade receivables: -€3,039
- Deferred charges and accrued income +€1,373
up €1,373, from €0 to €1,373
- Profit (loss) carried forward +€7,666
up €7,666 (+62.2%), from €12,331 to €19,998
- Other debts -€6,809
down €6,809 (-93.6%), from €7,272 to €463
- Tax, wage and social debts -€4,942
down €4,942 (-100%), from €4,942 to €0
- Trade debts -€637
down €637 (-30.5%), from €2,087 to €1,450
- Gross operating margin -€2,369
down €2,369 (-18.0%), from €13,139 to €10,770
- Taxes -€791
down €791 (-23.3%), from €3,398 to €2,607
- Other operating charges -€162
down €162 (-28.8%), from €561 to €400
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 | €59,632 | €54,911 | -€4,721 | -7.9% |
| Current assets | 29/58 | €59,632 | €54,911 | -€4,721 | -7.9% |
| Stocks and contracts in progress | 3 | €15,072 | €19,743 | +€4,671 | +31.0% |
| Stocks | 30/36 | €15,072 | €19,743 | +€4,671 | +31.0% |
| Amounts receivable within one year | 40/41 | €24,012 | €21,630 | -€2,382 | -9.9% |
| Trade receivables | 40 | €15,849 | €12,810 | -€3,039 | -19.2% |
| Other amounts receivable | 41 | €8,163 | €8,820 | +€656 | +8.0% |
| Cash at bank and in hand | 54/58 | €20,548 | €12,166 | -€8,383 | -40.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,373 | +€1,373 | |
| Total equity and liabilities | 10/49 | €59,632 | €54,911 | -€4,721 | -7.9% |
| Equity | 10/15 | €45,331 | €52,998 | +€7,666 | +16.9% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,331 | €19,998 | +€7,666 | +62.2% |
| Amounts payable | 17/49 | €14,301 | €1,913 | -€12,388 | -86.6% |
| Amounts payable within one year | 42/48 | €14,301 | €1,913 | -€12,388 | -86.6% |
| Trade debts | 44 | €2,087 | €1,450 | -€637 | -30.5% |
| Suppliers | 440/4 | €2,087 | €1,450 | -€637 | -30.5% |
| Taxes, remuneration and social security | 45 | €4,942 | €0 | -€4,942 | -100% |
| Taxes | 450/3 | €4,942 | - | -€4,942 | |
| Other amounts payable | 47/48 | €7,272 | €463 | -€6,809 | -93.6% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Other operating charges | 640/8 | €561 | €400 | -€162 | -28.8% |
| Gross operating margin | 9900 | €13,139 | €10,770 | -€2,369 | -18.0% |
| Operating profit (loss) | 9901 | €12,578 | €10,370 | -€2,207 | -17.5% |
| Financial income | 75/76B | €7 | €7 | +€0 | +2.5% |
| Recurring financial income | 75 | €7 | €7 | +€0 | +2.5% |
| Financial charges | 65/66B | €115 | €104 | -€10 | -9.1% |
| Recurring financial charges | 65 | €115 | €104 | -€10 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €12,470 | €10,273 | -€2,197 | -17.6% |
| Income taxes | 67/77 | €3,398 | €2,607 | -€791 | -23.3% |
| Profit (loss) for the period | 9904 | €9,072 | €7,666 | -€1,405 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,072 | €7,666 | -€1,405 | -15.5% |
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 27 October 2026 via checked.be.