Coaching Zone: 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 Zone
Largest movements
- Cash +€19,391
up €19,391 (+80.6%), from €24,044 to €43,434
mainly Net result for the year (+€23,290) and Depreciation (+€12,103)
- Receivables within one year +€8,304
up €8,304 (+5463.0%), from €152 to €8,456
of which Other amounts receivable: +€7,480
- Tangible fixed assets -€7,812
down €7,812 (-23.8%), from €32,888 to €25,076
of which Furniture and vehicles: -€8,666
- Profit (loss) carried forward +€23,290
up €23,290 (+56.8%), from €40,992 to €64,282
- Tax, wage and social debts -€6,223
down €6,223 (-48.5%), from €12,839 to €6,616
- Debts after one year +€2,724
new in 2025: €2,724
- Short-term financial debts +€1,344
new in 2025: €1,344
- Trade debts -€1,320
no longer reported in 2025 (was €1,320)
- Depreciation +€11,113
up €11,113 (+1122.0%), from €990 to €12,103
- Other operating charges +€5,486
new in 2025: €5,486
- Gross operating margin -€5,439
down €5,439 (-10.4%), from €52,332 to €46,893
- Taxes -€4,394
down €4,394 (-42.5%), from €10,346 to €5,951
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.
Cash bridge derived
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 | €57,601 | €76,966 | +€19,364 | +33.6% |
| Fixed assets | 21/28 | €32,888 | €25,076 | -€7,812 | -23.8% |
| Tangible fixed assets | 22/27 | €32,888 | €25,076 | -€7,812 | -23.8% |
| Plant, machinery and equipment | 23 | €6,983 | €7,836 | +€853 | +12.2% |
| Furniture and vehicles | 24 | €25,905 | €17,239 | -€8,666 | -33.5% |
| Current assets | 29/58 | €24,713 | €51,890 | +€27,177 | +110.0% |
| Amounts receivable within one year | 40/41 | €152 | €8,456 | +€8,304 | +5463.0% |
| Trade receivables | 40 | €152 | €976 | +€824 | +542.1% |
| Other amounts receivable | 41 | - | €7,480 | +€7,480 | |
| Cash at bank and in hand | 54/58 | €24,044 | €43,434 | +€19,391 | +80.6% |
| Deferred charges and accrued income | 490/1 | €518 | - | -€518 | |
| Total equity and liabilities | 10/49 | €57,601 | €76,966 | +€19,364 | +33.6% |
| Equity | 10/15 | €42,992 | €66,282 | +€23,290 | +54.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,992 | €64,282 | +€23,290 | +56.8% |
| Amounts payable | 17/49 | €14,610 | €10,684 | -€3,926 | -26.9% |
| Amounts payable after more than one year | 17 | - | €2,724 | +€2,724 | |
| Financial debts | 170/4 | - | €2,724 | +€2,724 | |
| Amounts payable within one year | 42/48 | €14,610 | €7,960 | -€6,650 | -45.5% |
| Financial debts | 43 | - | €1,344 | +€1,344 | |
| Credit institutions | 430/8 | - | €1,344 | +€1,344 | |
| Trade debts | 44 | €1,320 | - | -€1,320 | |
| Suppliers | 440/4 | €1,320 | - | -€1,320 | |
| Taxes, remuneration and social security | 45 | €12,839 | €6,616 | -€6,223 | -48.5% |
| Taxes | 450/3 | €12,839 | €6,616 | -€6,223 | -48.5% |
| Other amounts payable | 47/48 | €450 | - | -€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €990 | €12,103 | +€11,113 | +1122.0% |
| Other operating charges | 640/8 | - | €5,486 | +€5,486 | |
| Gross operating margin | 9900 | €52,332 | €46,893 | -€5,439 | -10.4% |
| Operating profit (loss) | 9901 | €51,341 | €29,304 | -€22,038 | -42.9% |
| Financial income | 75/76B | - | €94 | +€94 | |
| Recurring financial income | 75 | - | €94 | +€94 | |
| Financial charges | 65/66B | €4 | €157 | +€153 | +3818.0% |
| Recurring financial charges | 65 | €4 | €157 | +€153 | +3818.0% |
| Profit (loss) for the period before taxes | 9903 | €51,337 | €29,241 | -€22,096 | -43.0% |
| Income taxes | 67/77 | €10,346 | €5,951 | -€4,394 | -42.5% |
| Profit (loss) for the period | 9904 | €40,992 | €23,290 | -€17,702 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,992 | €23,290 | -€17,702 | -43.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.