Coaster 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.
Coaster consulting
Largest movements
- Cash +€52,404
up €52,404 (+178%), from €29,431 to €81,835
mainly Net result for the year (+€23,881) and Tax, wage and social debts (+€15,796)
- Receivables within one year -€11,407
down €11,407 (-15.1%), from €75,413 to €64,005
of which Trade receivables: -€11,407
- Tangible fixed assets +€3,565
up €3,565 (+58.2%), from €6,131 to €9,696
of which Furniture and vehicles: +€3,729
- Reserves +€22,981
up €22,981 (+96.4%), from €23,827 to €46,809
- Tax, wage and social debts +€15,796
up €15,796 (+29.6%), from €53,433 to €69,229
of which Remuneration and social security: +€11,692
- Other debts +€4,105
up €4,105 (+10.9%), from €37,731 to €41,835
- Accrued charges and deferred income +€2,967
new in 2025: €2,967
- Gross operating margin +€54,231
up €54,231 (+39.4%), from €137,741 to €191,973
- Staff costs +€44,271
up €44,271 (+40.8%), from €108,578 to €152,848
- Financial charges +€2,457
up €2,457 (+1,482%), from €166 to €2,623
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 | €120,183 | €165,838 | +€45,655 | +38.0% |
| Fixed assets | 21/28 | €12,831 | €16,396 | +€3,565 | +27.8% |
| Tangible fixed assets | 22/27 | €6,131 | €9,696 | +€3,565 | +58.2% |
| Furniture and vehicles | 24 | €5,415 | €9,144 | +€3,729 | +68.9% |
| Other tangible fixed assets | 26 | €716 | €552 | -€164 | -22.9% |
| Financial fixed assets | 28 | €6,700 | €6,700 | = | 0.0% |
| Current assets | 29/58 | €107,352 | €149,442 | +€42,090 | +39.2% |
| Amounts receivable within one year | 40/41 | €75,413 | €64,005 | -€11,407 | -15.1% |
| Trade receivables | 40 | €75,413 | €64,005 | -€11,407 | -15.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,431 | €81,835 | +€52,404 | +178% |
| Deferred charges and accrued income | 490/1 | €2,508 | €3,601 | +€1,093 | +43.6% |
| Total equity and liabilities | 10/49 | €120,183 | €165,838 | +€45,655 | +38.0% |
| Equity | 10/15 | €25,327 | €48,309 | +€22,981 | +90.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €23,827 | €46,809 | +€22,981 | +96.4% |
| Distributable reserves | 133 | €23,827 | €46,809 | +€22,981 | +96.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,856 | €117,529 | +€22,674 | +23.9% |
| Amounts payable within one year | 42/48 | €94,856 | €114,562 | +€19,706 | +20.8% |
| Trade debts | 44 | €3,693 | €3,498 | -€195 | -5.3% |
| Suppliers | 440/4 | €3,693 | €3,498 | -€195 | -5.3% |
| Taxes, remuneration and social security | 45 | €53,433 | €69,229 | +€15,796 | +29.6% |
| Taxes | 450/3 | €42,497 | €46,600 | +€4,104 | +9.7% |
| Remuneration and social security | 454/9 | €10,936 | €22,628 | +€11,692 | +107% |
| Other amounts payable | 47/48 | €37,731 | €41,835 | +€4,105 | +10.9% |
| Accrued charges and deferred income | 492/3 | - | €2,967 | +€2,967 | |
| Remuneration, social security and pensions | 62 | €108,578 | €152,848 | +€44,271 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,415 | €3,170 | +€756 | +31.3% |
| Other operating charges | 640/8 | €2,015 | €1,284 | -€732 | -36.3% |
| Gross operating margin | 9900 | €137,741 | €191,973 | +€54,231 | +39.4% |
| Operating profit (loss) | 9901 | €24,734 | €34,671 | +€9,937 | +40.2% |
| Financial income | 75/76B | €82 | €1 | -€81 | -98.8% |
| Recurring financial income | 75 | €82 | €1 | -€81 | -98.8% |
| Financial charges | 65/66B | €166 | €2,623 | +€2,457 | +1,482% |
| Recurring financial charges | 65 | €166 | €2,623 | +€2,457 | +1,482% |
| Profit (loss) for the period before taxes | 9903 | €24,650 | €32,049 | +€7,399 | +30.0% |
| Income taxes | 67/77 | €6,964 | €8,168 | +€1,204 | +17.3% |
| Profit (loss) for the period | 9904 | €17,687 | €23,881 | +€6,195 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,687 | €23,881 | +€6,195 | +35.0% |
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 17 October 2026 via checked.be.