CONSULTANCY & COACHING DENOOSE: 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.
CONSULTANCY & COACHING DENOOSE
Largest movements
- Tangible fixed assets -€4,800
down €4,800 (-22.2%), from €21,639 to €16,839
- Cash -€4,714
down €4,714 (-15.1%), from €31,255 to €26,542
mainly Other debts (-€4,772) and Trade debts (-€3,262)
- Receivables within one year +€3,065
new in 2025: €3,065
- Other debts -€4,772
no longer reported in 2025 (was €4,772)
- Trade debts -€3,262
down €3,262 (-88.6%), from €3,681 to €419
- Profit (loss) carried forward +€826
up €826 (+2.5%), from €33,201 to €34,027
- Tax, wage and social debts +€759
up €759 (+9.2%), from €8,240 to €8,999
- Gross operating margin -€37,471
down €37,471 (-79.4%), from €47,220 to €9,749
- Taxes -€7,241
down €7,241 (-76.6%), from €9,451 to €2,210
- Depreciation +€2,439
up €2,439 (+103%), from €2,361 to €4,800
- Other operating charges -€526
down €526 (-45.3%), from €1,161 to €635
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 | €52,895 | €46,446 | -€6,449 | -12.2% |
| Fixed assets | 21/28 | €21,639 | €16,839 | -€4,800 | -22.2% |
| Tangible fixed assets | 22/27 | €21,639 | €16,839 | -€4,800 | -22.2% |
| Furniture and vehicles | 24 | €21,639 | €16,839 | -€4,800 | -22.2% |
| Current assets | 29/58 | €31,255 | €29,606 | -€1,649 | -5.3% |
| Amounts receivable within one year | 40/41 | - | €3,065 | +€3,065 | |
| Other amounts receivable | 41 | - | €3,065 | +€3,065 | |
| Cash at bank and in hand | 54/58 | €31,255 | €26,542 | -€4,714 | -15.1% |
| Total equity and liabilities | 10/49 | €52,895 | €46,446 | -€6,449 | -12.2% |
| Equity | 10/15 | €36,201 | €37,027 | +€826 | +2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,201 | €34,027 | +€826 | +2.5% |
| Amounts payable | 17/49 | €16,693 | €9,418 | -€7,275 | -43.6% |
| Amounts payable within one year | 42/48 | €16,693 | €9,418 | -€7,275 | -43.6% |
| Trade debts | 44 | €3,681 | €419 | -€3,262 | -88.6% |
| Suppliers | 440/4 | €3,681 | €419 | -€3,262 | -88.6% |
| Taxes, remuneration and social security | 45 | €8,240 | €8,999 | +€759 | +9.2% |
| Taxes | 450/3 | €8,240 | €8,999 | +€759 | +9.2% |
| Other amounts payable | 47/48 | €4,772 | - | -€4,772 | |
| Non-recurring operating income | 76A | €18,958 | - | -€18,958 | |
| Remuneration, social security and pensions | 62 | €984 | €1,199 | +€215 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,361 | €4,800 | +€2,439 | +103% |
| Other operating charges | 640/8 | €1,161 | €635 | -€526 | -45.3% |
| Gross operating margin | 9900 | €47,220 | €9,749 | -€37,471 | -79.4% |
| Operating profit (loss) | 9901 | €42,715 | €3,116 | -€39,599 | -92.7% |
| Financial income | 75/76B | - | €83 | +€83 | |
| Recurring financial income | 75 | - | €83 | +€83 | |
| Financial charges | 65/66B | €63 | €162 | +€100 | +160% |
| Recurring financial charges | 65 | €63 | €162 | +€100 | +160% |
| Profit (loss) for the period before taxes | 9903 | €42,652 | €3,036 | -€39,616 | -92.9% |
| Income taxes | 67/77 | €9,451 | €2,210 | -€7,241 | -76.6% |
| Profit (loss) for the period | 9904 | €33,201 | €826 | -€32,375 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,201 | €826 | -€32,375 | -97.5% |
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 30 October 2026 via checked.be.