Connect Coaching & 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.
Connect Coaching & Consulting
Largest movements
- Tangible fixed assets -€16,201
down €16,201 (-4.4%), from €372,109 to €355,908
of which Land and buildings: -€19,476
- Cash -€16,130
down €16,130 (-39.0%), from €41,398 to €25,268
mainly Other debts (-€54,258) and Debts after one year (-€19,093)
- Receivables within one year +€5,817
up €5,817 (+146%), from €3,978 to €9,796
of which Other amounts receivable: +€4,736
- Other debts -€54,258
down €54,258 (-98.5%), from €55,088 to €830
- Reserves +€36,968
up €36,968 (+12.0%), from €307,105 to €344,072
- Debts after one year -€19,093
down €19,093 (-76.1%), from €25,093 to €6,000
of which Financial debts: -€19,093
- Tax, wage and social debts +€15,537
up €15,537 (+2,392%), from €649 to €16,187
- Gross operating margin +€44,818
up €44,818 (+107%), from €41,867 to €86,684
- Taxes +€16,269
up €16,269 (+1,550%), from €1,049 to €17,318
- Financial charges -€1,837
down €1,837 (-38.6%), from €4,757 to €2,920
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 | €417,864 | €393,958 | -€23,906 | -5.7% |
| Fixed assets | 21/28 | €372,109 | €355,908 | -€16,201 | -4.4% |
| Tangible fixed assets | 22/27 | €372,109 | €355,908 | -€16,201 | -4.4% |
| Land and buildings | 22 | €368,132 | €348,656 | -€19,476 | -5.3% |
| Plant, machinery and equipment | 23 | €121 | €81 | -€41 | -33.5% |
| Furniture and vehicles | 24 | €3,856 | €1,099 | -€2,757 | -71.5% |
| Other tangible fixed assets | 26 | - | €6,073 | +€6,073 | |
| Current assets | 29/58 | €45,755 | €38,050 | -€7,705 | -16.8% |
| Amounts receivable within one year | 40/41 | €3,978 | €9,796 | +€5,817 | +146% |
| Trade receivables | 40 | €2,856 | €3,936 | +€1,081 | +37.9% |
| Other amounts receivable | 41 | €1,123 | €5,859 | +€4,736 | +422% |
| Cash at bank and in hand | 54/58 | €41,398 | €25,268 | -€16,130 | -39.0% |
| Deferred charges and accrued income | 490/1 | €379 | €2,986 | +€2,608 | +689% |
| Total equity and liabilities | 10/49 | €417,864 | €393,958 | -€23,906 | -5.7% |
| Equity | 10/15 | €307,105 | €344,072 | +€36,968 | +12.0% |
| Reserves | 13 | €307,105 | €344,072 | +€36,968 | +12.0% |
| Distributable reserves | 133 | €307,105 | €344,072 | +€36,968 | +12.0% |
| Amounts payable | 17/49 | €110,759 | €49,886 | -€60,873 | -55.0% |
| Amounts payable after more than one year | 17 | €25,093 | €6,000 | -€19,093 | -76.1% |
| Financial debts | 170/4 | €19,093 | - | -€19,093 | |
| Other amounts payable | 178/9 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €81,730 | €39,477 | -€42,253 | -51.7% |
| Current portion of amounts payable after more than one year | 42 | €20,650 | €19,093 | -€1,557 | -7.5% |
| Financial debts | 43 | €596 | - | -€596 | |
| Credit institutions | 430/8 | €596 | - | -€596 | |
| Trade debts | 44 | €4,747 | €3,367 | -€1,379 | -29.1% |
| Suppliers | 440/4 | €4,747 | €3,367 | -€1,379 | -29.1% |
| Taxes, remuneration and social security | 45 | €649 | €16,187 | +€15,537 | +2,392% |
| Taxes | 450/3 | €649 | €16,187 | +€15,537 | +2,392% |
| Other amounts payable | 47/48 | €55,088 | €830 | -€54,258 | -98.5% |
| Accrued charges and deferred income | 492/3 | €3,936 | €4,409 | +€472 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,400 | €24,614 | -€787 | -3.1% |
| Other operating charges | 640/8 | €2,941 | €3,632 | +€691 | +23.5% |
| Non-recurring operating charges | 66A | €973 | €424 | -€548 | -56.4% |
| Gross operating margin | 9900 | €41,867 | €86,684 | +€44,818 | +107% |
| Operating profit (loss) | 9901 | €12,553 | €58,015 | +€45,462 | +362% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €4,757 | €2,920 | -€1,837 | -38.6% |
| Recurring financial charges | 65 | €4,757 | €2,920 | -€1,837 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €7,796 | €55,116 | +€47,320 | +607% |
| Income taxes | 67/77 | €1,049 | €17,318 | +€16,269 | +1,550% |
| Profit (loss) for the period | 9904 | €6,746 | €37,798 | +€31,051 | +460% |
| Profit (loss) for the period to be appropriated | 9905 | €6,746 | €37,798 | +€31,051 | +460% |
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 23 October 2026 via checked.be.