CONSEIL FORMATION 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.
CONSEIL FORMATION COACHING
Largest movements
- Receivables after one year -€94,000
no longer reported in 2025 (was €94,000)
- Receivables within one year +€54,456
up €54,456 (+573%), from €9,506 to €63,962
of which Other amounts receivable: +€57,589
- Cash +€22,184
up €22,184 (+19.0%), from €116,780 to €138,964
mainly Receivables after one year (+€94,000) and Net result for the year (+€27,625)
- Reserves -€17,000
down €17,000 (-10.1%), from €167,860 to €150,860
of which Distributable reserves: -€17,000
- Tax, wage and social debts -€3,060
down €3,060 (-52.3%), from €5,854 to €2,794
- Gross operating margin -€12,181
down €12,181 (-21.8%), from €55,982 to €43,801
- Taxes -€3,280
down €3,280 (-18.4%), from €17,852 to €14,572
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 | €224,326 | €205,741 | -€18,585 | -8.3% |
| Fixed assets | 21/28 | €1,425 | €895 | -€530 | -37.2% |
| Tangible fixed assets | 22/27 | €1,253 | €723 | -€530 | -42.3% |
| Plant, machinery and equipment | 23 | €1,155 | €723 | -€432 | -37.4% |
| Furniture and vehicles | 24 | €98 | - | -€98 | |
| Financial fixed assets | 28 | €172 | €172 | = | 0.0% |
| Current assets | 29/58 | €222,901 | €204,846 | -€18,055 | -8.1% |
| Amounts receivable after more than one year | 29 | €94,000 | - | -€94,000 | |
| Other amounts receivable | 291 | €94,000 | - | -€94,000 | |
| Amounts receivable within one year | 40/41 | €9,506 | €63,962 | +€54,456 | +573% |
| Trade receivables | 40 | €8,889 | €5,756 | -€3,133 | -35.2% |
| Other amounts receivable | 41 | €617 | €58,206 | +€57,589 | +9,334% |
| Cash at bank and in hand | 54/58 | €116,780 | €138,964 | +€22,184 | +19.0% |
| Deferred charges and accrued income | 490/1 | €2,615 | €1,920 | -€695 | -26.6% |
| Total equity and liabilities | 10/49 | €224,326 | €205,741 | -€18,585 | -8.3% |
| Equity | 10/15 | €175,991 | €159,616 | -€16,375 | -9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €167,860 | €150,860 | -€17,000 | -10.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €166,000 | €149,000 | -€17,000 | -10.2% |
| Profit (loss) carried forward | 14 | €1,931 | €2,556 | +€625 | +32.4% |
| Amounts payable | 17/49 | €48,335 | €46,125 | -€2,210 | -4.6% |
| Amounts payable within one year | 42/48 | €48,335 | €46,125 | -€2,210 | -4.6% |
| Trade debts | 44 | €1,631 | €2,191 | +€560 | +34.3% |
| Suppliers | 440/4 | €1,631 | €2,191 | +€560 | +34.3% |
| Taxes, remuneration and social security | 45 | €5,854 | €2,794 | -€3,060 | -52.3% |
| Taxes | 450/3 | €5,854 | €2,794 | -€3,060 | -52.3% |
| Other amounts payable | 47/48 | €40,850 | €41,140 | +€290 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €716 | €530 | -€186 | -26.0% |
| Other operating charges | 640/8 | €740 | €853 | +€113 | +15.3% |
| Gross operating margin | 9900 | €55,982 | €43,801 | -€12,181 | -21.8% |
| Operating profit (loss) | 9901 | €54,526 | €42,418 | -€12,108 | -22.2% |
| Financial income | 75/76B | €475 | €770 | +€295 | +62.0% |
| Recurring financial income | 75 | €475 | €770 | +€295 | +62.0% |
| Financial charges | 65/66B | €634 | €991 | +€357 | +56.3% |
| Recurring financial charges | 65 | €634 | €991 | +€357 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | €54,367 | €42,197 | -€12,170 | -22.4% |
| Income taxes | 67/77 | €17,852 | €14,572 | -€3,280 | -18.4% |
| Profit (loss) for the period | 9904 | €36,515 | €27,625 | -€8,890 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,515 | €27,625 | -€8,890 | -24.3% |
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 18 October 2026 via checked.be.