CONCORDIA COACHING: 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.
CONCORDIA COACHING
Largest movements
- Cash +€3,229
up €3,229 (+11.2%), from €28,944 to €32,173
mainly Other debts (+€35,370) and Depreciation (+€2,954)
- Tangible fixed assets -€2,954
down €2,954 (-29.0%), from €10,176 to €7,221
of which Other tangible fixed assets: -€1,724
- Deferred charges and accrued income -€2,525
no longer reported in 2025 (was €2,525)
- Receivables within one year -€1,369
down €1,369 (-17.7%), from €7,755 to €6,386
of which Other amounts receivable: -€1,786
- Profit (loss) carried forward -€38,990
down €38,990 (-853%), from -€4,571 to -€43,561
- Other debts +€35,370
up €35,370 (+164%), from €21,596 to €56,966
- Financial charges +€39,298
up €39,298 (+6,917%), from €568 to €39,866
- Gross operating margin -€18,009
down €18,009 (-78.2%), from €23,015 to €5,006
- Taxes +€678
up €678 (+3,346%), from €20 to €698
- Depreciation -€337
down €337 (-10.2%), from €3,291 to €2,954
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 | €49,425 | €45,805 | -€3,619 | -7.3% |
| Fixed assets | 21/28 | €10,201 | €7,246 | -€2,954 | -29.0% |
| Tangible fixed assets | 22/27 | €10,176 | €7,221 | -€2,954 | -29.0% |
| Plant, machinery and equipment | 23 | €790 | €262 | -€528 | -66.8% |
| Furniture and vehicles | 24 | €1,378 | €676 | -€702 | -51.0% |
| Other tangible fixed assets | 26 | €8,008 | €6,284 | -€1,724 | -21.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €39,224 | €38,559 | -€665 | -1.7% |
| Amounts receivable within one year | 40/41 | €7,755 | €6,386 | -€1,369 | -17.7% |
| Trade receivables | 40 | €1,863 | €2,280 | +€416 | +22.3% |
| Other amounts receivable | 41 | €5,892 | €4,106 | -€1,786 | -30.3% |
| Cash at bank and in hand | 54/58 | €28,944 | €32,173 | +€3,229 | +11.2% |
| Deferred charges and accrued income | 490/1 | €2,525 | - | -€2,525 | |
| Total equity and liabilities | 10/49 | €49,425 | €45,805 | -€3,619 | -7.3% |
| Equity | 10/15 | €27,829 | -€11,161 | -€38,990 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,571 | -€43,561 | -€38,990 | -853% |
| Amounts payable | 17/49 | €21,596 | €56,966 | +€35,370 | +164% |
| Amounts payable within one year | 42/48 | €21,596 | €56,966 | +€35,370 | +164% |
| Other amounts payable | 47/48 | €21,596 | €56,966 | +€35,370 | +164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,291 | €2,954 | -€337 | -10.2% |
| Other operating charges | 640/8 | €801 | €742 | -€59 | -7.4% |
| Gross operating margin | 9900 | €23,015 | €5,006 | -€18,009 | -78.2% |
| Operating profit (loss) | 9901 | €18,923 | €1,310 | -€17,612 | -93.1% |
| Financial income | 75/76B | €218 | €264 | +€47 | +21.5% |
| Recurring financial income | 75 | €218 | €264 | +€47 | +21.5% |
| Financial charges | 65/66B | €568 | €39,866 | +€39,298 | +6,917% |
| Recurring financial charges | 65 | €568 | €39,866 | +€39,298 | +6,917% |
| Profit (loss) for the period before taxes | 9903 | €18,572 | -€38,292 | -€56,864 | |
| Income taxes | 67/77 | €20 | €698 | +€678 | +3,346% |
| Profit (loss) for the period | 9904 | €18,552 | -€38,990 | -€57,541 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,552 | -€38,990 | -€57,541 |
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 28 October 2026 via checked.be.