DE COACH: what changed
Two fiscal 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.
DE COACH
Largest movements
- Tangible fixed assets -€6,889
down €6,889 (-17.1%), from €40,268 to €33,379
of which Furniture and vehicles: -€14,388
- Cash +€5,680
up €5,680 (+917.1%), from €619 to €6,299
mainly Depreciation (+€15,438) and Net result for the year (+€8,321)
- Receivables within one year -€1,525
down €1,525 (-67.7%), from €2,251 to €726
- Receivables after one year -€1,400
down €1,400 (-17.1%), from €8,172 to €6,772
- Debts after one year -€8,070
down €8,070 (-35.0%), from €23,033 to €14,962
- Other debts +€5,301
up €5,301 (+30.8%), from €17,227 to €22,528
- Trade debts -€2,529
down €2,529 (-99.4%), from €2,543 to €15
- Tax, wage and social debts +€1,004
up €1,004 (+500.7%), from €200 to €1,204
- Gross operating margin +€17,941
up €17,941 (+249.7%), from €7,185 to €25,126
- Financial income +€670
up €670 (+651.5%), from €103 to €773
- Depreciation +€630
up €630 (+4.3%), from €14,809 to €15,438
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.
Cash bridge derived
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 | €53,982 | €50,020 | -€3,962 | -7.3% |
| Fixed assets | 21/28 | €41,896 | €35,007 | -€6,889 | -16.4% |
| Tangible fixed assets | 22/27 | €40,268 | €33,379 | -€6,889 | -17.1% |
| Plant, machinery and equipment | 23 | - | €7,499 | +€7,499 | |
| Furniture and vehicles | 24 | €40,268 | €25,880 | -€14,388 | -35.7% |
| Financial fixed assets | 28 | €1,628 | €1,628 | = | 0.0% |
| Current assets | 29/58 | €12,087 | €15,013 | +€2,927 | +24.2% |
| Amounts receivable after more than one year | 29 | €8,172 | €6,772 | -€1,400 | -17.1% |
| Other amounts receivable | 291 | €8,172 | €6,772 | -€1,400 | -17.1% |
| Amounts receivable within one year | 40/41 | €2,251 | €726 | -€1,525 | -67.7% |
| Trade receivables | 40 | €2,251 | €726 | -€1,525 | -67.7% |
| Cash at bank and in hand | 54/58 | €619 | €6,299 | +€5,680 | +917.1% |
| Deferred charges and accrued income | 490/1 | €1,045 | €1,216 | +€172 | +16.4% |
| Total equity and liabilities | 10/49 | €53,982 | €50,020 | -€3,962 | -7.3% |
| Equity | 10/15 | €3,240 | €3,240 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €240 | €240 | = | 0.0% |
| Amounts payable | 17/49 | €50,742 | €46,780 | -€3,962 | -7.8% |
| Amounts payable after more than one year | 17 | €23,033 | €14,962 | -€8,070 | -35.0% |
| Financial debts | 170/4 | €23,033 | €14,962 | -€8,070 | -35.0% |
| Amounts payable within one year | 42/48 | €27,710 | €31,817 | +€4,108 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €7,739 | €8,070 | +€331 | +4.3% |
| Trade debts | 44 | €2,543 | €15 | -€2,529 | -99.4% |
| Suppliers | 440/4 | €2,543 | €15 | -€2,529 | -99.4% |
| Taxes, remuneration and social security | 45 | €200 | €1,204 | +€1,004 | +500.7% |
| Taxes | 450/3 | €200 | €1,204 | +€1,004 | +500.7% |
| Other amounts payable | 47/48 | €17,227 | €22,528 | +€5,301 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,809 | €15,438 | +€630 | +4.3% |
| Other operating charges | 640/8 | €792 | €715 | -€76 | -9.6% |
| Gross operating margin | 9900 | €7,185 | €25,126 | +€17,941 | +249.7% |
| Operating profit (loss) | 9901 | -€8,415 | €8,973 | +€17,388 | |
| Financial income | 75/76B | €103 | €773 | +€670 | +651.5% |
| Recurring financial income | 75 | €103 | €773 | +€670 | +651.5% |
| Financial charges | 65/66B | €1,619 | €1,374 | -€245 | -15.1% |
| Recurring financial charges | 65 | €1,619 | €1,374 | -€245 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,931 | €8,372 | +€18,303 | |
| Income taxes | 67/77 | €200 | €50 | -€150 | -75.0% |
| Profit (loss) for the period | 9904 | -€10,132 | €8,321 | +€18,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,132 | €8,321 | +€18,453 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.