Coaching-uni-vers-elles: 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-uni-vers-elles
Largest movements
- Stocks and contracts +€5,973
up €5,973 (+40.7%), from €14,677 to €20,650
- Receivables within one year -€5,426
down €5,426 (-51.2%), from €10,607 to €5,181
of which Trade receivables: -€5,378
- Cash +€1,437
up €1,437 (+65.3%), from €2,199 to €3,636
mainly Other debts (+€6,374) and Receivables within one year (+€5,426)
- Tangible fixed assets -€828
down €828 (-27.4%), from €3,025 to €2,198
- Other debts +€6,374
up €6,374 (+36.4%), from €17,524 to €23,898
- Trade debts -€2,489
down €2,489 (-99.4%), from €2,504 to €15
- Tax, wage and social debts -€1,861
down €1,861 (-57.1%), from €3,257 to €1,396
- Profit (loss) carried forward -€868
down €868 (-20.5%), from €4,224 to €3,356
- Gross operating margin -€6,777
down €6,777 (-98.5%), from €6,883 to €106
- Taxes -€1,180
no longer reported in 2024 (was €1,180)
- Depreciation +€490
up €490 (+145.4%), from €337 to €828
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,509 | €31,665 | +€1,156 | +3.8% |
| Fixed assets | 21/28 | €3,025 | €2,198 | -€828 | -27.4% |
| Tangible fixed assets | 22/27 | €3,025 | €2,198 | -€828 | -27.4% |
| Furniture and vehicles | 24 | €3,025 | €2,198 | -€828 | -27.4% |
| Current assets | 29/58 | €27,484 | €29,467 | +€1,983 | +7.2% |
| Stocks and contracts in progress | 3 | €14,677 | €20,650 | +€5,973 | +40.7% |
| Stocks | 30/36 | €14,677 | €20,650 | +€5,973 | +40.7% |
| Amounts receivable within one year | 40/41 | €10,607 | €5,181 | -€5,426 | -51.2% |
| Trade receivables | 40 | €10,559 | €5,181 | -€5,378 | -50.9% |
| Other amounts receivable | 41 | €49 | - | -€49 | |
| Cash at bank and in hand | 54/58 | €2,199 | €3,636 | +€1,437 | +65.3% |
| Total equity and liabilities | 10/49 | €30,509 | €31,665 | +€1,156 | +3.8% |
| Equity | 10/15 | €7,224 | €6,356 | -€868 | -12.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,224 | €3,356 | -€868 | -20.5% |
| Amounts payable | 17/49 | €23,285 | €25,308 | +€2,023 | +8.7% |
| Amounts payable within one year | 42/48 | €23,285 | €25,308 | +€2,023 | +8.7% |
| Trade debts | 44 | €2,504 | €15 | -€2,489 | -99.4% |
| Suppliers | 440/4 | €2,504 | €15 | -€2,489 | -99.4% |
| Taxes, remuneration and social security | 45 | €3,257 | €1,396 | -€1,861 | -57.1% |
| Taxes | 450/3 | €3,257 | €1,396 | -€1,861 | -57.1% |
| Other amounts payable | 47/48 | €17,524 | €23,898 | +€6,374 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €337 | €828 | +€490 | +145.4% |
| Gross operating margin | 9900 | €6,883 | €106 | -€6,777 | -98.5% |
| Operating profit (loss) | 9901 | €6,546 | -€722 | -€7,268 | |
| Financial charges | 65/66B | €99 | €146 | +€48 | +48.3% |
| Recurring financial charges | 65 | €99 | €146 | +€48 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €6,447 | -€868 | -€7,315 | |
| Income taxes | 67/77 | €1,180 | - | -€1,180 | |
| Profit (loss) for the period | 9904 | €5,267 | -€868 | -€6,135 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,267 | -€868 | -€6,135 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.