EVEN-COACHING: what changed
EVEN-COACHING
Largest movements
- Cash -€10,246
down €10,246 (-73.2%), from €13,990 to €3,745
mainly Net result for the year (-€14,509) and Tax, wage and social debts (-€3,788)
- Tangible fixed assets -€2,833
down €2,833 (-28.9%), from €9,792 to €6,958
of which Furniture and vehicles: -€2,500
- Profit (loss) carried forward -€14,509
down €14,509, from €2,474 to -€12,035
- Other debts +€7,008
up €7,008 (+51.9%), from €13,508 to €20,516
- Tax, wage and social debts -€3,788
no longer reported in 2025 (was €3,788)
of which Taxes: -€2,212
- Accrued charges and deferred income -€1,413
no longer reported in 2025 (was €1,413)
- Gross operating margin -€18,976
down €18,976, from €11,829 to -€7,147
- Taxes -€1,939
no longer reported in 2025 (was €1,939)
- Depreciation -€375
down €375 (-7.2%), from €5,208 to €4,833
- Other operating charges +€200
up €200 (+33.9%), from €591 to €792
- Financial charges +€121
up €121 (+7.5%), from €1,617 to €1,738
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,861 | €15,034 | -€12,827 | -46.0% |
| Fixed assets | 21/28 | €9,792 | €6,958 | -€2,833 | -28.9% |
| Tangible fixed assets | 22/27 | €9,792 | €6,958 | -€2,833 | -28.9% |
| Plant, machinery and equipment | 23 | €2,917 | €2,583 | -€333 | -11.4% |
| Furniture and vehicles | 24 | €6,875 | €4,375 | -€2,500 | -36.4% |
| Current assets | 29/58 | €18,069 | €8,076 | -€9,994 | -55.3% |
| Amounts receivable within one year | 40/41 | €4,064 | €4,331 | +€267 | +6.6% |
| Trade receivables | 40 | €2,762 | €3,029 | +€267 | +9.7% |
| Other amounts receivable | 41 | €1,302 | €1,302 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,990 | €3,745 | -€10,246 | -73.2% |
| Deferred charges and accrued income | 490/1 | €15 | - | -€15 | |
| Total equity and liabilities | 10/49 | €27,861 | €15,034 | -€12,827 | -46.0% |
| Equity | 10/15 | €7,474 | -€7,035 | -€14,509 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,474 | -€12,035 | -€14,509 | |
| Amounts payable | 17/49 | €20,387 | €22,069 | +€1,682 | +8.3% |
| Amounts payable within one year | 42/48 | €18,974 | €22,069 | +€3,095 | +16.3% |
| Trade debts | 44 | €1,678 | €1,554 | -€125 | -7.4% |
| Suppliers | 440/4 | €1,678 | €1,554 | -€125 | -7.4% |
| Taxes, remuneration and social security | 45 | €3,788 | - | -€3,788 | |
| Taxes | 450/3 | €2,212 | - | -€2,212 | |
| Remuneration and social security | 454/9 | €1,576 | - | -€1,576 | |
| Other amounts payable | 47/48 | €13,508 | €20,516 | +€7,008 | +51.9% |
| Accrued charges and deferred income | 492/3 | €1,413 | - | -€1,413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,208 | €4,833 | -€375 | -7.2% |
| Other operating charges | 640/8 | €591 | €792 | +€200 | +33.9% |
| Gross operating margin | 9900 | €11,829 | -€7,147 | -€18,976 | |
| Operating profit (loss) | 9901 | €6,029 | -€12,772 | -€18,801 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,617 | €1,738 | +€121 | +7.5% |
| Recurring financial charges | 65 | €1,617 | €1,738 | +€121 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €4,412 | -€14,509 | -€18,922 | |
| Income taxes | 67/77 | €1,939 | - | -€1,939 | |
| Profit (loss) for the period | 9904 | €2,474 | -€14,509 | -€16,983 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,474 | -€14,509 | -€16,983 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.