DAS 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.
DAS COACHING & CONSULTING
Largest movements
- Receivables within one year -€13,263
down €13,263 (-37.3%), from €35,585 to €22,323
of which Trade receivables: -€10,169
- Cash -€9,467
down €9,467 (-11.4%), from €83,052 to €73,585
mainly Contributions, distributions and other (-€77,572) and Trade debts (-€1,860)
- Deferred charges and accrued income -€1,834
down €1,834 (-74.2%), from €2,473 to €639
- Reserves -€67,794
down €67,794 (-97.1%), from €69,794 to €2,000
of which Distributable reserves: -€67,794
- Other debts +€43,454
up €43,454 (+194%), from €22,353 to €65,807
- Tax, wage and social debts +€2,253
up €2,253 (+63.8%), from €3,533 to €5,786
of which Taxes: +€2,218
- Trade debts -€1,860
down €1,860 (-25.0%), from €7,435 to €5,575
- Financial income -€11,142
down €11,142 (-97.9%), from €11,377 to €235
of which Non-recurring financial income: -€11,158
- Gross operating margin +€2,882
up €2,882 (+23.0%), from €12,530 to €15,411
- Taxes -€1,025
down €1,025 (-26.2%), from €3,912 to €2,887
- Financial charges +€713
up €713 (+102%), from €697 to €1,410
- Depreciation +€298
up €298 (+132%), from €226 to €525
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 | €123,116 | €99,168 | -€23,948 | -19.5% |
| Fixed assets | 21/28 | €2,006 | €2,622 | +€616 | +30.7% |
| Tangible fixed assets | 22/27 | €2,006 | €2,622 | +€616 | +30.7% |
| Land and buildings | 22 | - | €1,043 | +€1,043 | |
| Furniture and vehicles | 24 | €2,006 | €1,579 | -€427 | -21.3% |
| Current assets | 29/58 | €121,110 | €96,546 | -€24,564 | -20.3% |
| Amounts receivable within one year | 40/41 | €35,585 | €22,323 | -€13,263 | -37.3% |
| Trade receivables | 40 | €27,854 | €17,684 | -€10,169 | -36.5% |
| Other amounts receivable | 41 | €7,732 | €4,638 | -€3,093 | -40.0% |
| Cash at bank and in hand | 54/58 | €83,052 | €73,585 | -€9,467 | -11.4% |
| Deferred charges and accrued income | 490/1 | €2,473 | €639 | -€1,834 | -74.2% |
| Total equity and liabilities | 10/49 | €123,116 | €99,168 | -€23,948 | -19.5% |
| Equity | 10/15 | €89,794 | €22,000 | -€67,794 | -75.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €69,794 | €2,000 | -€67,794 | -97.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €67,794 | €0 | -€67,794 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,321 | €77,168 | +€43,847 | +132% |
| Amounts payable within one year | 42/48 | €33,321 | €77,168 | +€43,847 | +132% |
| Trade debts | 44 | €7,435 | €5,575 | -€1,860 | -25.0% |
| Suppliers | 440/4 | €7,435 | €5,575 | -€1,860 | -25.0% |
| Taxes, remuneration and social security | 45 | €3,533 | €5,786 | +€2,253 | +63.8% |
| Taxes | 450/3 | - | €2,218 | +€2,218 | |
| Remuneration and social security | 454/9 | €3,533 | €3,568 | +€35 | +1.0% |
| Other amounts payable | 47/48 | €22,353 | €65,807 | +€43,454 | +194% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €525 | +€298 | +132% |
| Other operating charges | 640/8 | €800 | €1,047 | +€246 | +30.8% |
| Gross operating margin | 9900 | €12,530 | €15,411 | +€2,882 | +23.0% |
| Operating profit (loss) | 9901 | €11,503 | €13,840 | +€2,337 | +20.3% |
| Financial income | 75/76B | €11,377 | €235 | -€11,142 | -97.9% |
| Recurring financial income | 75 | €219 | €235 | +€16 | +7.4% |
| Non-recurring financial income | 76B | €11,158 | - | -€11,158 | |
| Financial charges | 65/66B | €697 | €1,410 | +€713 | +102% |
| Recurring financial charges | 65 | €697 | €1,410 | +€713 | +102% |
| Profit (loss) for the period before taxes | 9903 | €22,183 | €12,665 | -€9,518 | -42.9% |
| Income taxes | 67/77 | €3,912 | €2,887 | -€1,025 | -26.2% |
| Profit (loss) for the period | 9904 | €18,271 | €9,777 | -€8,494 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,271 | €9,777 | -€8,494 | -46.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.