CRESCENDO COACHING & CONSULTING: what changed
CRESCENDO COACHING & CONSULTING
Largest movements
- Current investments -€30,000
no longer reported in 2025 (was €30,000)
- Cash +€6,897
up €6,897 (+16.5%), from €41,832 to €48,729
mainly Current investments (+€30,000) and Net result for the year (+€19,046)
- Receivables within one year -€3,765
down €3,765 (-52.7%), from €7,141 to €3,376
- Tangible fixed assets -€2,384
down €2,384 (-3.3%), from €71,277 to €68,893
of which Land and buildings: -€6,214
- Reserves -€16,000
down €16,000 (-24.1%), from €66,360 to €50,360
- Debts after one year -€8,137
no longer reported in 2025 (was €8,137)
- Current portion of long-term debt -€7,654
down €7,654 (-48.5%), from €15,791 to €8,137
- Other debts +€4,788
up €4,788 (+13.0%), from €36,908 to €41,696
- Tax, wage and social debts -€3,674
down €3,674 (-42.8%), from €8,577 to €4,903
of which Taxes: -€3,674
- Gross operating margin -€4,215
down €4,215 (-9.4%), from €44,726 to €40,511
- Depreciation +€1,016
up €1,016 (+14.5%), from €7,027 to €8,043
- Financial income +€466
new in 2025: €466
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,343 | €121,089 | -€29,254 | -19.5% |
| Fixed assets | 21/28 | €71,277 | €68,893 | -€2,384 | -3.3% |
| Tangible fixed assets | 22/27 | €71,277 | €68,893 | -€2,384 | -3.3% |
| Land and buildings | 22 | €68,354 | €62,140 | -€6,214 | -9.1% |
| Plant, machinery and equipment | 23 | €86 | €4,759 | +€4,673 | +5,434% |
| Furniture and vehicles | 24 | €1,891 | €1,250 | -€641 | -33.9% |
| Other tangible fixed assets | 26 | €946 | €744 | -€202 | -21.4% |
| Current assets | 29/58 | €79,066 | €52,196 | -€26,870 | -34.0% |
| Amounts receivable within one year | 40/41 | €7,141 | €3,376 | -€3,765 | -52.7% |
| Trade receivables | 40 | €7,141 | €3,376 | -€3,765 | -52.7% |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €41,832 | €48,729 | +€6,897 | +16.5% |
| Deferred charges and accrued income | 490/1 | €93 | €91 | -€2 | -2.2% |
| Total equity and liabilities | 10/49 | €150,343 | €121,089 | -€29,254 | -19.5% |
| Equity | 10/15 | €79,677 | €64,223 | -€15,454 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,360 | €50,360 | -€16,000 | -24.1% |
| Distributable reserves | 133 | €66,360 | €50,360 | -€16,000 | -24.1% |
| Profit (loss) carried forward | 14 | -€5,283 | -€4,737 | +€546 | +10.3% |
| Amounts payable | 17/49 | €70,666 | €56,866 | -€13,800 | -19.5% |
| Amounts payable after more than one year | 17 | €8,137 | - | -€8,137 | |
| Financial debts | 170/4 | €8,137 | - | -€8,137 | |
| Amounts payable within one year | 42/48 | €62,529 | €56,866 | -€5,663 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €15,791 | €8,137 | -€7,654 | -48.5% |
| Trade debts | 44 | €1,253 | €2,130 | +€877 | +70.0% |
| Suppliers | 440/4 | €1,253 | €2,130 | +€877 | +70.0% |
| Taxes, remuneration and social security | 45 | €8,577 | €4,903 | -€3,674 | -42.8% |
| Taxes | 450/3 | €8,452 | €4,778 | -€3,674 | -43.5% |
| Remuneration and social security | 454/9 | €125 | €125 | = | 0.0% |
| Other amounts payable | 47/48 | €36,908 | €41,696 | +€4,788 | +13.0% |
| Non-recurring operating income | 76A | €4,632 | - | -€4,632 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,027 | €8,043 | +€1,016 | +14.5% |
| Other operating charges | 640/8 | €1,231 | €1,456 | +€225 | +18.3% |
| Gross operating margin | 9900 | €44,726 | €40,511 | -€4,215 | -9.4% |
| Operating profit (loss) | 9901 | €36,468 | €31,012 | -€5,456 | -15.0% |
| Financial income | 75/76B | - | €466 | +€466 | |
| Recurring financial income | 75 | - | €466 | +€466 | |
| Financial charges | 65/66B | €2,267 | €2,585 | +€318 | +14.0% |
| Recurring financial charges | 65 | €2,267 | €2,585 | +€318 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €34,201 | €28,893 | -€5,308 | -15.5% |
| Income taxes | 67/77 | €9,516 | €9,847 | +€331 | +3.5% |
| Profit (loss) for the period | 9904 | €24,685 | €19,046 | -€5,639 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,685 | €19,046 | -€5,639 | -22.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.