FINCOACHING: 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.
FINCOACHING
Largest movements
- Intangible fixed assets +€433,410
up €433,410 (+802.1%), from €54,035 to €487,445
- Cash +€178,938
up €178,938 (+34.3%), from €522,367 to €701,305
mainly Debts after one year (+€303,686) and Net result for the year (+€296,843)
- Tangible fixed assets +€70,095
up €70,095 (+14.4%), from €487,643 to €557,738
of which Land and buildings: +€52,725
- Deferred charges and accrued income +€55,023
up €55,023 (+69.8%), from €78,879 to €133,902
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Debts after one year +€303,686
up €303,686 (+98.8%), from €307,486 to €611,172
- Reserves +€198,198
up €198,198 (+27.4%), from €722,086 to €920,283
of which Distributable reserves: +€198,198
- Current portion of long-term debt +€82,382
up €82,382 (+165.0%), from €49,925 to €132,307
- Tax, wage and social debts +€51,374
up €51,374 (+175.9%), from €29,212 to €80,587
of which Taxes: +€26,893
- Other debts +€34,993
up €34,993 (+49.2%), from €71,159 to €106,152
- Gross operating margin +€397,719
up €397,719 (+72.5%), from €548,505 to €946,224
- Staff costs +€148,796
up €148,796 (+70.3%), from €211,550 to €360,345
- Taxes +€82,310
up €82,310 (+135.9%), from €60,584 to €142,894
- Depreciation -€11,761
down €11,761 (-8.4%), from €140,551 to €128,789
- Financial charges +€9,906
up €9,906 (+153.3%), from €6,463 to €16,370
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,203,057 | €1,880,574 | +€677,517 | +56.3% |
| Fixed assets | 21/28 | €541,678 | €1,045,183 | +€503,505 | +93.0% |
| Intangible fixed assets | 21 | €54,035 | €487,445 | +€433,410 | +802.1% |
| Tangible fixed assets | 22/27 | €487,643 | €557,738 | +€70,095 | +14.4% |
| Land and buildings | 22 | €399,220 | €451,945 | +€52,725 | +13.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €17,272 | €38,730 | +€21,458 | +124.2% |
| Other tangible fixed assets | 26 | €71,151 | €67,062 | -€4,089 | -5.7% |
| Current assets | 29/58 | €661,379 | €835,391 | +€174,013 | +26.3% |
| Amounts receivable within one year | 40/41 | €10,132 | €184 | -€9,948 | -98.2% |
| Trade receivables | 40 | - | €49 | +€49 | |
| Other amounts receivable | 41 | €10,132 | €135 | -€9,997 | -98.7% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €522,367 | €701,305 | +€178,938 | +34.3% |
| Deferred charges and accrued income | 490/1 | €78,879 | €133,902 | +€55,023 | +69.8% |
| Total equity and liabilities | 10/49 | €1,203,057 | €1,880,574 | +€677,517 | +56.3% |
| Equity | 10/15 | €724,086 | €922,283 | +€198,198 | +27.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €722,086 | €920,283 | +€198,198 | +27.4% |
| Tax-exempt reserves | 132 | €780 | €780 | = | 0.0% |
| Distributable reserves | 133 | €721,306 | €919,504 | +€198,198 | +27.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €478,971 | €958,291 | +€479,320 | +100.1% |
| Amounts payable after more than one year | 17 | €307,486 | €611,172 | +€303,686 | +98.8% |
| Financial debts | 170/4 | €307,486 | €611,172 | +€303,686 | +98.8% |
| Amounts payable within one year | 42/48 | €171,485 | €347,118 | +€175,633 | +102.4% |
| Current portion of amounts payable after more than one year | 42 | €49,925 | €132,307 | +€82,382 | +165.0% |
| Trade debts | 44 | €21,189 | €28,073 | +€6,884 | +32.5% |
| Suppliers | 440/4 | €21,189 | €28,073 | +€6,884 | +32.5% |
| Taxes, remuneration and social security | 45 | €29,212 | €80,587 | +€51,374 | +175.9% |
| Taxes | 450/3 | €0 | €26,893 | +€26,893 | |
| Remuneration and social security | 454/9 | €29,212 | €53,693 | +€24,481 | +83.8% |
| Other amounts payable | 47/48 | €71,159 | €106,152 | +€34,993 | +49.2% |
| Remuneration, social security and pensions | 62 | €211,550 | €360,345 | +€148,796 | +70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,551 | €128,789 | -€11,761 | -8.4% |
| Other operating charges | 640/8 | €3,100 | €4,322 | +€1,223 | +39.4% |
| Non-recurring operating charges | 66A | €138 | €0 | -€138 | -100.0% |
| Gross operating margin | 9900 | €548,505 | €946,224 | +€397,719 | +72.5% |
| Operating profit (loss) | 9901 | €193,167 | €452,767 | +€259,600 | +134.4% |
| Financial income | 75/76B | €4,435 | €3,339 | -€1,096 | -24.7% |
| Recurring financial income | 75 | €4,435 | €3,339 | -€1,096 | -24.7% |
| Financial charges | 65/66B | €6,463 | €16,370 | +€9,906 | +153.3% |
| Recurring financial charges | 65 | €6,463 | €16,370 | +€9,906 | +153.3% |
| Profit (loss) for the period before taxes | 9903 | €191,139 | €439,737 | +€248,598 | +130.1% |
| Income taxes | 67/77 | €60,584 | €142,894 | +€82,310 | +135.9% |
| Profit (loss) for the period | 9904 | €130,555 | €296,843 | +€166,288 | +127.4% |
| Profit (loss) for the period to be appropriated | 9905 | €130,555 | €296,843 | +€166,288 | +127.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.