DRIES DEMOEN 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.
DRIES DEMOEN COACHING
Largest movements
- Cash +€9,574
up €9,574 (+47.6%), from €20,122 to €29,696
mainly Net result for the year (+€8,655) and Depreciation (+€6,907)
- Tangible fixed assets -€5,005
down €5,005 (-22.6%), from €22,163 to €17,158
of which Furniture and vehicles: -€4,313
- Receivables within one year -€2,099
down €2,099 (-7.5%), from €27,966 to €25,867
of which Trade receivables: -€1,895
- Deferred charges and accrued income +€821
up €821 (+918%), from €89 to €910
- Profit (loss) carried forward +€8,655
up €8,655 (+75.0%), from €11,543 to €20,198
- Other debts -€3,781
down €3,781 (-10.3%), from €36,700 to €32,919
- Debts after one year -€2,943
down €2,943 (-26.2%), from €11,232 to €8,289
- Gross operating margin -€2,851
down €2,851 (-12.8%), from €22,352 to €19,502
- Taxes -€678
down €678 (-21.8%), from €3,109 to €2,431
- Financial charges +€469
up €469 (+83.7%), from €561 to €1,030
- Depreciation +€254
up €254 (+3.8%), from €6,653 to €6,907
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 | €71,552 | €74,341 | +€2,789 | +3.9% |
| Formation expenses | 20 | €501 | €0 | -€501 | -100% |
| Fixed assets | 21/28 | €22,163 | €17,158 | -€5,005 | -22.6% |
| Tangible fixed assets | 22/27 | €22,163 | €17,158 | -€5,005 | -22.6% |
| Plant, machinery and equipment | 23 | €4,080 | €3,388 | -€693 | -17.0% |
| Furniture and vehicles | 24 | €18,083 | €13,770 | -€4,313 | -23.8% |
| Current assets | 29/58 | €48,887 | €57,183 | +€8,296 | +17.0% |
| Stocks and contracts in progress | 3 | €710 | €710 | = | 0.0% |
| Stocks | 30/36 | €710 | €710 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,966 | €25,867 | -€2,099 | -7.5% |
| Trade receivables | 40 | €27,745 | €25,850 | -€1,895 | -6.8% |
| Other amounts receivable | 41 | €220 | €17 | -€204 | -92.4% |
| Cash at bank and in hand | 54/58 | €20,122 | €29,696 | +€9,574 | +47.6% |
| Deferred charges and accrued income | 490/1 | €89 | €910 | +€821 | +918% |
| Total equity and liabilities | 10/49 | €71,552 | €74,341 | +€2,789 | +3.9% |
| Equity | 10/15 | €14,543 | €23,198 | +€8,655 | +59.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,543 | €20,198 | +€8,655 | +75.0% |
| Amounts payable | 17/49 | €57,009 | €51,144 | -€5,865 | -10.3% |
| Amounts payable after more than one year | 17 | €11,232 | €8,289 | -€2,943 | -26.2% |
| Financial debts | 170/4 | €11,232 | €8,289 | -€2,943 | -26.2% |
| Amounts payable within one year | 42/48 | €45,777 | €42,854 | -€2,923 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €2,751 | €2,943 | +€192 | +7.0% |
| Trade debts | 44 | €393 | €1,038 | +€646 | +164% |
| Suppliers | 440/4 | €393 | €1,038 | +€646 | +164% |
| Taxes, remuneration and social security | 45 | €5,934 | €5,954 | +€20 | +0.3% |
| Taxes | 450/3 | €5,934 | €5,954 | +€20 | +0.3% |
| Other amounts payable | 47/48 | €36,700 | €32,919 | -€3,781 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,653 | €6,907 | +€254 | +3.8% |
| Other operating charges | 640/8 | €513 | €679 | +€165 | +32.2% |
| Gross operating margin | 9900 | €22,352 | €19,502 | -€2,851 | -12.8% |
| Operating profit (loss) | 9901 | €15,185 | €11,916 | -€3,269 | -21.5% |
| Financial income | 75/76B | €27 | €200 | +€173 | +629% |
| Recurring financial income | 75 | €27 | €200 | +€173 | +629% |
| Financial charges | 65/66B | €561 | €1,030 | +€469 | +83.7% |
| Recurring financial charges | 65 | €561 | €1,030 | +€469 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | €14,652 | €11,086 | -€3,566 | -24.3% |
| Income taxes | 67/77 | €3,109 | €2,431 | -€678 | -21.8% |
| Profit (loss) for the period | 9904 | €11,543 | €8,655 | -€2,888 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,543 | €8,655 | -€2,888 | -25.0% |
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 18 October 2026 via checked.be.