COACHING & VALUE MANAGEMENT CONSULTING: 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 & VALUE MANAGEMENT CONSULTING
Largest movements
- Cash +€25,120
up €25,120 (+30.3%), from €82,930 to €108,050
mainly Other debts (+€180,978) and Net result for the year (+€34,054)
- Receivables within one year +€7,502
up €7,502 (+28.3%), from €26,524 to €34,026
of which Other amounts receivable: +€7,720
- Other debts +€180,978
up €180,978 (+770%), from €23,489 to €204,467
- Profit (loss) carried forward -€163,593
down €163,593 (-84.6%), from €193,454 to €29,861
- Tax, wage and social debts +€9,760
up €9,760 (+284%), from €3,438 to €13,198
- Trade debts +€3,422
up €3,422 (+204%), from €1,678 to €5,101
- Gross operating margin +€8,598
up €8,598 (+22.1%), from €38,928 to €47,526
- Taxes +€3,818
up €3,818 (+44.5%), from €8,582 to €12,400
- Depreciation +€1,494
up €1,494 (+243%), from €615 to €2,109
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 | €244,382 | €274,896 | +€30,513 | +12.5% |
| Fixed assets | 21/28 | €9,928 | €7,820 | -€2,109 | -21.2% |
| Tangible fixed assets | 22/27 | €9,928 | €7,820 | -€2,109 | -21.2% |
| Other tangible fixed assets | 26 | €9,928 | €7,820 | -€2,109 | -21.2% |
| Current assets | 29/58 | €234,454 | €267,076 | +€32,622 | +13.9% |
| Amounts receivable within one year | 40/41 | €26,524 | €34,026 | +€7,502 | +28.3% |
| Trade receivables | 40 | €15,031 | €14,813 | -€218 | -1.4% |
| Other amounts receivable | 41 | €11,493 | €19,213 | +€7,720 | +67.2% |
| Current investments | 50/53 | €125,000 | €125,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €82,930 | €108,050 | +€25,120 | +30.3% |
| Total equity and liabilities | 10/49 | €244,382 | €274,896 | +€30,513 | +12.5% |
| Equity | 10/15 | €213,859 | €50,266 | -€163,593 | -76.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,454 | €29,861 | -€163,593 | -84.6% |
| Amounts payable | 17/49 | €30,523 | €224,629 | +€194,106 | +636% |
| Amounts payable within one year | 42/48 | €30,272 | €224,433 | +€194,160 | +641% |
| Current portion of amounts payable after more than one year | 42 | €1,667 | €1,667 | = | 0.0% |
| Trade debts | 44 | €1,678 | €5,101 | +€3,422 | +204% |
| Suppliers | 440/4 | €1,678 | €5,101 | +€3,422 | +204% |
| Taxes, remuneration and social security | 45 | €3,438 | €13,198 | +€9,760 | +284% |
| Taxes | 450/3 | €3,438 | €13,198 | +€9,760 | +284% |
| Other amounts payable | 47/48 | €23,489 | €204,467 | +€180,978 | +770% |
| Accrued charges and deferred income | 492/3 | €251 | €197 | -€54 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €2,109 | +€1,494 | +243% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €38,928 | €47,526 | +€8,598 | +22.1% |
| Operating profit (loss) | 9901 | €37,928 | €45,030 | +€7,102 | +18.7% |
| Financial income | 75/76B | €1,689 | €1,935 | +€246 | +14.6% |
| Recurring financial income | 75 | €1,689 | €1,935 | +€246 | +14.6% |
| Financial charges | 65/66B | €567 | €511 | -€57 | -10.0% |
| Recurring financial charges | 65 | €567 | €511 | -€57 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €39,050 | €46,454 | +€7,405 | +19.0% |
| Income taxes | 67/77 | €8,582 | €12,400 | +€3,818 | +44.5% |
| Profit (loss) for the period | 9904 | €30,468 | €34,054 | +€3,587 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,468 | €34,054 | +€3,587 | +11.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.