Copact 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.
Copact Coaching
Largest movements
- Receivables within one year -€116,099
down €116,099 (-74.6%), from €155,610 to €39,511
of which Other amounts receivable: -€109,516
- Cash +€86,304
up €86,304 (+14.7%), from €587,860 to €674,164
mainly Receivables within one year (+€116,099) and Net result for the year (+€26,443)
- Reserves +€26,443
up €26,443 (+3.9%), from €677,233 to €703,675
of which Distributable reserves: +€26,443
- Trade debts -€25,276
no longer reported in 2025 (was €25,276)
- Other debts -€23,723
no longer reported in 2025 (was €23,723)
- Tax, wage and social debts -€8,992
no longer reported in 2025 (was €8,992)
- Gross operating margin -€419,674
down €419,674 (-92.1%), from €455,861 to €36,187
- Staff costs -€137,080
down €137,080 (-99.5%), from €137,720 to €640
- Taxes -€82,159
down €82,159 (-80.8%), from €101,677 to €19,519
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 | €745,223 | €713,675 | -€31,548 | -4.2% |
| Fixed assets | 21/28 | €1,753 | - | -€1,753 | |
| Tangible fixed assets | 22/27 | €499 | - | -€499 | |
| Furniture and vehicles | 24 | €499 | - | -€499 | |
| Financial fixed assets | 28 | €1,254 | - | -€1,254 | |
| Current assets | 29/58 | €743,470 | €713,675 | -€29,795 | -4.0% |
| Amounts receivable within one year | 40/41 | €155,610 | €39,511 | -€116,099 | -74.6% |
| Trade receivables | 40 | €6,629 | €46 | -€6,582 | -99.3% |
| Other amounts receivable | 41 | €148,981 | €39,465 | -€109,516 | -73.5% |
| Cash at bank and in hand | 54/58 | €587,860 | €674,164 | +€86,304 | +14.7% |
| Total equity and liabilities | 10/49 | €745,223 | €713,675 | -€31,548 | -4.2% |
| Equity | 10/15 | €687,233 | €713,675 | +€26,443 | +3.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €677,233 | €703,675 | +€26,443 | +3.9% |
| Non-distributable reserves | 130/1 | €159 | €159 | = | 0.0% |
| Reserves not available under the articles | 1311 | €159 | €159 | = | 0.0% |
| Distributable reserves | 133 | €677,074 | €703,516 | +€26,443 | +3.9% |
| Amounts payable | 17/49 | €57,991 | - | -€57,991 | |
| Amounts payable within one year | 42/48 | €57,991 | - | -€57,991 | |
| Trade debts | 44 | €25,276 | - | -€25,276 | |
| Suppliers | 440/4 | €25,276 | - | -€25,276 | |
| Taxes, remuneration and social security | 45 | €8,992 | - | -€8,992 | |
| Remuneration and social security | 454/9 | €8,992 | - | -€8,992 | |
| Other amounts payable | 47/48 | €23,723 | - | -€23,723 | |
| Turnover | 70 | - | €2,763 | +€2,763 | |
| Non-recurring operating income | 76A | - | €41,553 | +€41,553 | |
| Remuneration, social security and pensions | 62 | €137,720 | €640 | -€137,080 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €499 | -€121 | -19.6% |
| Other operating charges | 640/8 | €668 | €688 | +€20 | +2.9% |
| Gross operating margin | 9900 | €455,861 | €36,187 | -€419,674 | -92.1% |
| Operating profit (loss) | 9901 | €316,851 | €34,359 | -€282,492 | -89.2% |
| Financial income | 75/76B | €13,464 | €11,719 | -€1,745 | -13.0% |
| Recurring financial income | 75 | €13,464 | €11,719 | -€1,745 | -13.0% |
| Financial charges | 65/66B | €134 | €118 | -€17 | -12.5% |
| Recurring financial charges | 65 | €134 | €118 | -€17 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €330,181 | €45,961 | -€284,220 | -86.1% |
| Income taxes | 67/77 | €101,677 | €19,519 | -€82,159 | -80.8% |
| Profit (loss) for the period | 9904 | €228,504 | €26,443 | -€202,062 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €228,504 | €26,443 | -€202,062 | -88.4% |
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 15 October 2026 via checked.be.