E-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.
E-Coaching
Largest movements
- Intangible fixed assets -€70,761
down €70,761 (-25.0%), from €283,054 to €212,293
- Cash -€12,990
down €12,990 (-53.3%), from €24,385 to €11,394
mainly Net result for the year (-€55,974) and Debts after one year (-€29,000)
- Profit (loss) carried forward -€55,974
down €55,974 (-25.7%), from €217,809 to €161,835
- Debts after one year -€29,000
down €29,000 (-41.4%), from €70,000 to €41,000
- Gross operating margin -€9,414
down €9,414 (-34.3%), from €27,426 to €18,012
- Financial charges -€1,309
down €1,309 (-32.3%), from €4,054 to €2,745
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 | €309,193 | €224,294 | -€84,899 | -27.5% |
| Fixed assets | 21/28 | €283,054 | €212,293 | -€70,761 | -25.0% |
| Intangible fixed assets | 21 | €283,054 | €212,293 | -€70,761 | -25.0% |
| Current assets | 29/58 | €26,140 | €12,001 | -€14,138 | -54.1% |
| Amounts receivable within one year | 40/41 | €806 | €607 | -€199 | -24.7% |
| Trade receivables | 40 | €672 | €607 | -€65 | -9.7% |
| Other amounts receivable | 41 | €134 | - | -€134 | |
| Cash at bank and in hand | 54/58 | €24,385 | €11,394 | -€12,990 | -53.3% |
| Deferred charges and accrued income | 490/1 | €949 | - | -€949 | |
| Total equity and liabilities | 10/49 | €309,193 | €224,294 | -€84,899 | -27.5% |
| Equity | 10/15 | €225,869 | €169,895 | -€55,974 | -24.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,809 | €161,835 | -€55,974 | -25.7% |
| Amounts payable | 17/49 | €83,324 | €54,399 | -€28,925 | -34.7% |
| Amounts payable after more than one year | 17 | €70,000 | €41,000 | -€29,000 | -41.4% |
| Financial debts | 170/4 | €70,000 | €41,000 | -€29,000 | -41.4% |
| Amounts payable within one year | 42/48 | €2,749 | €1,094 | -€1,656 | -60.2% |
| Trade debts | 44 | €1,782 | €283 | -€1,499 | -84.1% |
| Suppliers | 440/4 | €1,782 | €283 | -€1,499 | -84.1% |
| Taxes, remuneration and social security | 45 | €967 | €811 | -€157 | -16.2% |
| Taxes | 450/3 | €967 | €811 | -€157 | -16.2% |
| Accrued charges and deferred income | 492/3 | €10,575 | €12,305 | +€1,731 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,751 | €70,761 | +€10 | 0.0% |
| Other operating charges | 640/8 | €658 | €673 | +€14 | +2.2% |
| Gross operating margin | 9900 | €27,426 | €18,012 | -€9,414 | -34.3% |
| Operating profit (loss) | 9901 | -€43,984 | -€53,422 | -€9,438 | -21.5% |
| Financial income | 75/76B | €446 | €192 | -€254 | -56.9% |
| Recurring financial income | 75 | €446 | €192 | -€254 | -56.9% |
| Financial charges | 65/66B | €4,054 | €2,745 | -€1,309 | -32.3% |
| Recurring financial charges | 65 | €4,054 | €2,745 | -€1,309 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | -€47,592 | -€55,974 | -€8,382 | -17.6% |
| Income taxes | 67/77 | -€2 | - | +€2 | |
| Profit (loss) for the period | 9904 | -€47,590 | -€55,974 | -€8,384 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,590 | -€55,974 | -€8,384 | -17.6% |
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 13 October 2026 via checked.be.