Focus 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.
Focus Coaching
Largest movements
- Cash +€79,394
up €79,394 (+83.5%), from €95,074 to €174,467
mainly Net result for the year (+€68,858) and Depreciation (+€34,888)
- Tangible fixed assets -€28,782
down €28,782 (-23.8%), from €120,812 to €92,030
of which Plant, machinery and equipment: -€21,333
- Current investments +€24,000
up €24,000 (+71.9%), from €33,381 to €57,381
- Receivables within one year -€16,001
down €16,001 (-54.1%), from €29,552 to €13,551
of which Trade receivables: -€8,864
- Profit (loss) carried forward +€67,192
up €67,192 (+73.5%), from €91,402 to €158,595
- Debts after one year -€24,134
down €24,134 (-75.3%), from €32,052 to €7,918
- Tax, wage and social debts +€8,833
up €8,833 (+32.9%), from €26,818 to €35,651
of which Remuneration and social security: +€6,049
- Trade debts -€7,111
down €7,111 (-78.6%), from €9,049 to €1,938
- Accrued charges and deferred income +€5,623
up €5,623 (+1129.3%), from €498 to €6,121
- Staff costs +€16,270
up €16,270 (+10.4%), from €156,978 to €173,248
- Financial charges +€5,153
up €5,153 (+101.8%), from €5,063 to €10,216
- Taxes -€4,835
down €4,835 (-20.6%), from €23,424 to €18,589
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 | €302,739 | €356,434 | +€53,695 | +17.7% |
| Fixed assets | 21/28 | €136,781 | €106,386 | -€30,395 | -22.2% |
| Intangible fixed assets | 21 | €7,532 | €5,919 | -€1,613 | -21.4% |
| Tangible fixed assets | 22/27 | €120,812 | €92,030 | -€28,782 | -23.8% |
| Plant, machinery and equipment | 23 | €74,746 | €53,413 | -€21,333 | -28.5% |
| Furniture and vehicles | 24 | €49 | €0 | -€49 | -100.0% |
| Other tangible fixed assets | 26 | €46,017 | €38,617 | -€7,400 | -16.1% |
| Financial fixed assets | 28 | €8,438 | €8,438 | = | 0.0% |
| Current assets | 29/58 | €165,958 | €250,048 | +€84,090 | +50.7% |
| Stocks and contracts in progress | 3 | €2,231 | €2,004 | -€228 | -10.2% |
| Stocks | 30/36 | €2,231 | €2,004 | -€228 | -10.2% |
| Amounts receivable within one year | 40/41 | €29,552 | €13,551 | -€16,001 | -54.1% |
| Trade receivables | 40 | €10,858 | €1,994 | -€8,864 | -81.6% |
| Other amounts receivable | 41 | €18,694 | €11,557 | -€7,137 | -38.2% |
| Current investments | 50/53 | €33,381 | €57,381 | +€24,000 | +71.9% |
| Cash at bank and in hand | 54/58 | €95,074 | €174,467 | +€79,394 | +83.5% |
| Deferred charges and accrued income | 490/1 | €5,719 | €2,645 | -€3,075 | -53.8% |
| Total equity and liabilities | 10/49 | €302,739 | €356,434 | +€53,695 | +17.7% |
| Equity | 10/15 | €121,402 | €188,595 | +€67,192 | +55.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,402 | €158,595 | +€67,192 | +73.5% |
| Amounts payable | 17/49 | €181,337 | €167,839 | -€13,497 | -7.4% |
| Amounts payable after more than one year | 17 | €32,052 | €7,918 | -€24,134 | -75.3% |
| Financial debts | 170/4 | €32,052 | €7,918 | -€24,134 | -75.3% |
| Amounts payable within one year | 42/48 | €148,787 | €153,800 | +€5,013 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €23,366 | €24,134 | +€768 | +3.3% |
| Trade debts | 44 | €9,049 | €1,938 | -€7,111 | -78.6% |
| Suppliers | 440/4 | €9,049 | €1,938 | -€7,111 | -78.6% |
| Taxes, remuneration and social security | 45 | €26,818 | €35,651 | +€8,833 | +32.9% |
| Taxes | 450/3 | €570 | €3,354 | +€2,783 | +488.1% |
| Remuneration and social security | 454/9 | €26,248 | €32,297 | +€6,049 | +23.0% |
| Other amounts payable | 47/48 | €89,553 | €92,076 | +€2,523 | +2.8% |
| Accrued charges and deferred income | 492/3 | €498 | €6,121 | +€5,623 | +1129.3% |
| Non-recurring operating income | 76A | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €156,978 | €173,248 | +€16,270 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,146 | €34,888 | +€742 | +2.2% |
| Other operating charges | 640/8 | €5,414 | €4,699 | -€714 | -13.2% |
| Gross operating margin | 9900 | €308,320 | €308,671 | +€351 | +0.1% |
| Operating profit (loss) | 9901 | €111,781 | €95,835 | -€15,947 | -14.3% |
| Financial income | 75/76B | €1,957 | €1,828 | -€129 | -6.6% |
| Recurring financial income | 75 | €1,957 | €1,828 | -€129 | -6.6% |
| Financial charges | 65/66B | €5,063 | €10,216 | +€5,153 | +101.8% |
| Recurring financial charges | 65 | €5,063 | €10,216 | +€5,153 | +101.8% |
| Profit (loss) for the period before taxes | 9903 | €108,676 | €87,447 | -€21,229 | -19.5% |
| Income taxes | 67/77 | €23,424 | €18,589 | -€4,835 | -20.6% |
| Profit (loss) for the period | 9904 | €85,252 | €68,858 | -€16,393 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,252 | €68,858 | -€16,393 | -19.2% |
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 6 October 2026 via checked.be.