Commercial solutions - coaching: what changed
Commercial solutions - coaching
Largest movements
- Receivables within one year +€28,542
up €28,542 (+61.0%), from €46,818 to €75,360
of which Trade receivables: +€28,542
- Cash -€1,249
down €1,249 (-30.4%), from €4,105 to €2,857
mainly Receivables within one year (-€28,542) and Trade debts (-€3,354)
- Other debts +€32,618
up €32,618 (+151%), from €21,547 to €54,166
- Trade debts -€3,354
down €3,354 (-95.0%), from €3,530 to €177
- Reserves -€2,872
down €2,872 (-16.0%), from €17,932 to €15,060
- Tax, wage and social debts +€1,188
up €1,188 (+29.6%), from €4,011 to €5,199
- Write-downs +€19,140
new in 2025: €19,140
- Gross operating margin -€6,224
down €6,224 (-24.1%), from €25,874 to €19,649
- Taxes -€5,217
down €5,217 (-85.0%), from €6,136 to €919
- Financial charges +€382
up €382 (+37.5%), from €1,021 to €1,403
- Other operating charges +€275
up €275 (+35.0%), from €785 to €1,060
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,020 | €79,601 | +€27,581 | +53.0% |
| Current assets | 29/58 | €52,020 | €79,601 | +€27,581 | +53.0% |
| Amounts receivable within one year | 40/41 | €46,818 | €75,360 | +€28,542 | +61.0% |
| Trade receivables | 40 | €44,954 | €73,496 | +€28,542 | +63.5% |
| Other amounts receivable | 41 | €1,864 | €1,864 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,105 | €2,857 | -€1,249 | -30.4% |
| Deferred charges and accrued income | 490/1 | €1,097 | €1,384 | +€288 | +26.2% |
| Total equity and liabilities | 10/49 | €52,020 | €79,601 | +€27,581 | +53.0% |
| Equity | 10/15 | €22,932 | €20,060 | -€2,872 | -12.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,932 | €15,060 | -€2,872 | -16.0% |
| Distributable reserves | 133 | €17,932 | €15,060 | -€2,872 | -16.0% |
| Amounts payable | 17/49 | €29,088 | €59,541 | +€30,453 | +105% |
| Amounts payable within one year | 42/48 | €29,088 | €59,541 | +€30,453 | +105% |
| Trade debts | 44 | €3,530 | €177 | -€3,354 | -95.0% |
| Suppliers | 440/4 | €3,530 | €177 | -€3,354 | -95.0% |
| Taxes, remuneration and social security | 45 | €4,011 | €5,199 | +€1,188 | +29.6% |
| Taxes | 450/3 | €4,011 | €5,199 | +€1,188 | +29.6% |
| Other amounts payable | 47/48 | €21,547 | €54,166 | +€32,618 | +151% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,140 | +€19,140 | |
| Other operating charges | 640/8 | €785 | €1,060 | +€275 | +35.0% |
| Gross operating margin | 9900 | €25,874 | €19,649 | -€6,224 | -24.1% |
| Operating profit (loss) | 9901 | €25,089 | -€550 | -€25,639 | |
| Financial charges | 65/66B | €1,021 | €1,403 | +€382 | +37.5% |
| Recurring financial charges | 65 | €1,021 | €1,403 | +€382 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | €24,068 | -€1,953 | -€26,021 | |
| Income taxes | 67/77 | €6,136 | €919 | -€5,217 | -85.0% |
| Profit (loss) for the period | 9904 | €17,932 | -€2,872 | -€20,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,932 | -€2,872 | -€20,804 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.