E.V Coaching: 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.
E.V Coaching
Largest movements
- Cash +€9,385
up €9,385 (+24.2%), from €38,798 to €48,182
mainly Net result for the year (+€11,733) and Other debts (+€4,922)
- Deferred charges and accrued income -€1,437
down €1,437 (-100.0%), from €1,437 to €0
- Tangible fixed assets +€687
up €687 (+8.6%), from €7,955 to €8,642
of which Furniture and vehicles: +€2,285
- Profit (loss) carried forward +€10,900
up €10,900 (+94.4%), from €11,542 to €22,443
- Trade debts -€8,138
down €8,138 (-96.1%), from €8,466 to €328
- Other debts +€4,922
up €4,922 (+34.8%), from €14,160 to €19,083
- Tax, wage and social debts +€2,098
up €2,098 (+39.6%), from €5,301 to €7,399
of which Taxes: +€1,098
- Debts after one year -€1,439
down €1,439 (-22.1%), from €6,514 to €5,075
- Gross operating margin +€4,008
up €4,008 (+24.4%), from €16,430 to €20,437
- Depreciation +€2,161
up €2,161 (+1618.5%), from €134 to €2,294
- Taxes +€759
up €759 (+26.2%), from €2,896 to €3,655
- Financial charges +€421
up €421 (+24.8%), from €1,700 to €2,121
- Staff costs +€260
new in 2025: €260
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 | €50,337 | €58,812 | +€8,475 | +16.8% |
| Fixed assets | 21/28 | €7,955 | €8,642 | +€687 | +8.6% |
| Tangible fixed assets | 22/27 | €7,955 | €8,642 | +€687 | +8.6% |
| Furniture and vehicles | 24 | - | €2,285 | +€2,285 | |
| Leasing and similar rights | 25 | €7,955 | €6,357 | -€1,598 | -20.1% |
| Current assets | 29/58 | €42,383 | €50,170 | +€7,788 | +18.4% |
| Amounts receivable within one year | 40/41 | €2,148 | €1,988 | -€160 | -7.4% |
| Trade receivables | 40 | €2,148 | €1,988 | -€160 | -7.4% |
| Cash at bank and in hand | 54/58 | €38,798 | €48,182 | +€9,385 | +24.2% |
| Deferred charges and accrued income | 490/1 | €1,437 | €0 | -€1,437 | -100.0% |
| Total equity and liabilities | 10/49 | €50,337 | €58,812 | +€8,475 | +16.8% |
| Equity | 10/15 | €14,542 | €25,443 | +€10,900 | +75.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,542 | €22,443 | +€10,900 | +94.4% |
| Amounts payable | 17/49 | €35,795 | €33,370 | -€2,425 | -6.8% |
| Amounts payable after more than one year | 17 | €6,514 | €5,075 | -€1,439 | -22.1% |
| Financial debts | 170/4 | €6,514 | €5,075 | -€1,439 | -22.1% |
| Amounts payable within one year | 42/48 | €29,281 | €28,294 | -€986 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €1,308 | €1,439 | +€131 | +10.0% |
| Financial debts | 43 | €46 | €46 | = | 0.0% |
| Credit institutions | 430/8 | €46 | €46 | = | 0.0% |
| Trade debts | 44 | €8,466 | €328 | -€8,138 | -96.1% |
| Suppliers | 440/4 | €8,466 | €328 | -€8,138 | -96.1% |
| Taxes, remuneration and social security | 45 | €5,301 | €7,399 | +€2,098 | +39.6% |
| Taxes | 450/3 | €5,301 | €6,399 | +€1,098 | +20.7% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €14,160 | €19,083 | +€4,922 | +34.8% |
| Remuneration, social security and pensions | 62 | - | €260 | +€260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134 | €2,294 | +€2,161 | +1618.5% |
| Other operating charges | 640/8 | €264 | €413 | +€149 | +56.7% |
| Gross operating margin | 9900 | €16,430 | €20,437 | +€4,008 | +24.4% |
| Operating profit (loss) | 9901 | €16,032 | €17,470 | +€1,438 | +9.0% |
| Financial income | 75/76B | €16 | €39 | +€24 | +151.7% |
| Recurring financial income | 75 | €16 | €39 | +€24 | +151.7% |
| Financial charges | 65/66B | €1,700 | €2,121 | +€421 | +24.8% |
| Recurring financial charges | 65 | €1,700 | €2,121 | +€421 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €14,348 | €15,388 | +€1,040 | +7.2% |
| Income taxes | 67/77 | €2,896 | €3,655 | +€759 | +26.2% |
| Profit (loss) for the period | 9904 | €11,453 | €11,733 | +€281 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,453 | €11,733 | +€281 | +2.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.