Evolution 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.
Evolution Coaching
Largest movements
- Intangible fixed assets -€4,066
no longer reported in 2025 (was €4,066)
- Cash +€2,465
up €2,465 (+704.8%), from €350 to €2,815
mainly Depreciation (+€4,066) and Trade debts (+€842)
- Deferred charges and accrued income -€230
down €230 (-53.3%), from €432 to €202
- Other debts -€1,838
down €1,838 (-12.6%), from €14,600 to €12,762
- Trade debts +€842
new in 2025: €842
- Profit (loss) carried forward -€836
down €836 (-5.0%), from -€16,688 to -€17,524
- Gross operating margin +€13,125
up €13,125, from -€9,435 to €3,690
- Depreciation -€2,367
down €2,367 (-36.8%), from €6,434 to €4,066
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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 | €4,848 | €3,016 | -€1,832 | -37.8% |
| Fixed assets | 21/28 | €4,066 | - | -€4,066 | |
| Intangible fixed assets | 21 | €4,066 | - | -€4,066 | |
| Current assets | 29/58 | €781 | €3,016 | +€2,235 | +286.0% |
| Cash at bank and in hand | 54/58 | €350 | €2,815 | +€2,465 | +704.8% |
| Deferred charges and accrued income | 490/1 | €432 | €202 | -€230 | -53.3% |
| Total equity and liabilities | 10/49 | €4,848 | €3,016 | -€1,832 | -37.8% |
| Equity | 10/15 | -€11,688 | -€12,524 | -€836 | -7.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,688 | -€17,524 | -€836 | -5.0% |
| Amounts payable | 17/49 | €16,536 | €15,540 | -€996 | -6.0% |
| Amounts payable within one year | 42/48 | €14,600 | €13,604 | -€996 | -6.8% |
| Trade debts | 44 | - | €842 | +€842 | |
| Suppliers | 440/4 | - | €842 | +€842 | |
| Other amounts payable | 47/48 | €14,600 | €12,762 | -€1,838 | -12.6% |
| Accrued charges and deferred income | 492/3 | €1,936 | €1,936 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,434 | €4,066 | -€2,367 | -36.8% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | -€9,435 | €3,690 | +€13,125 | |
| Operating profit (loss) | 9901 | -€16,640 | -€776 | +€15,864 | +95.3% |
| Financial charges | 65/66B | €48 | €60 | +€12 | +25.0% |
| Recurring financial charges | 65 | €48 | €60 | +€12 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,688 | -€836 | +€15,852 | +95.0% |
| Profit (loss) for the period | 9904 | -€16,688 | -€836 | +€15,852 | +95.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,688 | -€836 | +€15,852 | +95.0% |
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 1 October 2026 via checked.be.