COACHING WORKS: 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 WORKS
Largest movements
- Cash -€46,612
down €46,612 (-70.9%), from €65,731 to €19,119
mainly Contributions, distributions and other (-€60,000) and Tax, wage and social debts (-€21,675)
- Receivables within one year +€12,914
up €12,914 (+183%), from €7,040 to €19,954
of which Other amounts receivable: +€13,786
- Tangible fixed assets -€1,651
down €1,651 (-13.7%), from €12,032 to €10,381
of which Furniture and vehicles: -€2,649
- Tax, wage and social debts -€21,675
no longer reported in 2025 (was €21,675)
- Reserves -€13,217
down €13,217 (-19.6%), from €67,537 to €54,320
- Gross operating margin +€25,485
up €25,485 (+67.0%), from €38,012 to €63,496
- Taxes +€3,286
up €3,286 (+31.8%), from €10,339 to €13,625
- Depreciation +€1,539
up €1,539 (+127%), from €1,212 to €2,750
- Other operating charges -€757
down €757 (-59.2%), from €1,278 to €521
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 | €90,803 | €55,454 | -€35,350 | -38.9% |
| Fixed assets | 21/28 | €12,032 | €10,381 | -€1,651 | -13.7% |
| Tangible fixed assets | 22/27 | €12,032 | €10,381 | -€1,651 | -13.7% |
| Plant, machinery and equipment | 23 | - | €998 | +€998 | |
| Furniture and vehicles | 24 | €12,032 | €9,383 | -€2,649 | -22.0% |
| Current assets | 29/58 | €78,771 | €45,073 | -€33,698 | -42.8% |
| Amounts receivable within one year | 40/41 | €7,040 | €19,954 | +€12,914 | +183% |
| Trade receivables | 40 | €3,239 | €2,367 | -€872 | -26.9% |
| Other amounts receivable | 41 | €3,801 | €17,587 | +€13,786 | +363% |
| Current investments | 50/53 | €6,000 | €6,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €65,731 | €19,119 | -€46,612 | -70.9% |
| Total equity and liabilities | 10/49 | €90,803 | €55,454 | -€35,350 | -38.9% |
| Equity | 10/15 | €68,537 | €55,320 | -€13,217 | -19.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €67,537 | €54,320 | -€13,217 | -19.6% |
| Distributable reserves | 133 | €67,537 | €54,320 | -€13,217 | -19.6% |
| Amounts payable | 17/49 | €22,266 | €133 | -€22,133 | -99.4% |
| Amounts payable within one year | 42/48 | €22,266 | €133 | -€22,133 | -99.4% |
| Trade debts | 44 | €591 | - | -€591 | |
| Suppliers | 440/4 | €591 | - | -€591 | |
| Taxes, remuneration and social security | 45 | €21,675 | - | -€21,675 | |
| Taxes | 450/3 | €21,675 | - | -€21,675 | |
| Other amounts payable | 47/48 | - | €133 | +€133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,212 | €2,750 | +€1,539 | +127% |
| Other operating charges | 640/8 | €1,278 | €521 | -€757 | -59.2% |
| Gross operating margin | 9900 | €38,012 | €63,496 | +€25,485 | +67.0% |
| Operating profit (loss) | 9901 | €35,522 | €60,225 | +€24,703 | +69.5% |
| Financial income | 75/76B | €103 | €606 | +€503 | +489% |
| Recurring financial income | 75 | €103 | €606 | +€503 | +489% |
| Financial charges | 65/66B | €52 | €423 | +€371 | +715% |
| Recurring financial charges | 65 | €52 | €423 | +€371 | +715% |
| Profit (loss) for the period before taxes | 9903 | €35,573 | €60,408 | +€24,835 | +69.8% |
| Income taxes | 67/77 | €10,339 | €13,625 | +€3,286 | +31.8% |
| Profit (loss) for the period | 9904 | €25,234 | €46,783 | +€21,550 | +85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,234 | €46,783 | +€21,550 | +85.4% |
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 21 October 2026 via checked.be.