FVB COACHING: what changed
Two financial 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.
FVB COACHING
Largest movements
- Tangible fixed assets +€14,573
up €14,573 (+654%), from €2,230 to €16,803
of which Furniture and vehicles: +€10,011
- Receivables within one year +€9,804
up €9,804 (+125%), from €7,832 to €17,636
- Cash +€2,413
up €2,413 (+38.4%), from €6,283 to €8,696
mainly Other debts (+€11,977) and Trade debts (+€7,683)
- Deferred charges and accrued income +€2,091
new in 2025: €2,091
- Other debts +€11,977
up €11,977 (+191%), from €6,261 to €18,237
- Trade debts +€7,683
up €7,683 (+3,947%), from €195 to €7,878
- Tax, wage and social debts +€4,301
up €4,301 (+130%), from €3,302 to €7,603
- Reserves +€2,880
new in 2025: €2,880
- Accrued charges and deferred income +€1,826
new in 2025: €1,826
- Gross operating margin +€9,173
up €9,173 (+246%), from €3,736 to €12,909
- Depreciation +€5,260
up €5,260 (+554%), from €950 to €6,209
- Taxes +€1,860
up €1,860 (+192%), from €969 to €2,829
- Other operating charges +€912
up €912 (+13,028%), from €7 to €919
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.
Derived cash bridge
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 | €16,559 | €45,226 | +€28,667 | +173% |
| Formation expenses | 20 | €214 | - | -€214 | |
| Fixed assets | 21/28 | €2,230 | €16,803 | +€14,573 | +654% |
| Tangible fixed assets | 22/27 | €2,230 | €16,803 | +€14,573 | +654% |
| Plant, machinery and equipment | 23 | - | €4,562 | +€4,562 | |
| Furniture and vehicles | 24 | €2,230 | €12,241 | +€10,011 | +449% |
| Current assets | 29/58 | €14,115 | €28,423 | +€14,308 | +101% |
| Amounts receivable within one year | 40/41 | €7,832 | €17,636 | +€9,804 | +125% |
| Trade receivables | 40 | €7,832 | €17,636 | +€9,804 | +125% |
| Cash at bank and in hand | 54/58 | €6,283 | €8,696 | +€2,413 | +38.4% |
| Deferred charges and accrued income | 490/1 | - | €2,091 | +€2,091 | |
| Total equity and liabilities | 10/49 | €16,559 | €45,226 | +€28,667 | +173% |
| Equity | 10/15 | €6,801 | €9,681 | +€2,880 | +42.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €2,880 | +€2,880 | |
| Distributable reserves | 133 | - | €2,880 | +€2,880 | |
| Profit (loss) carried forward | 14 | €1,801 | €1,801 | = | 0.0% |
| Amounts payable | 17/49 | €9,758 | €35,545 | +€25,787 | +264% |
| Amounts payable within one year | 42/48 | €9,758 | €33,719 | +€23,961 | +246% |
| Trade debts | 44 | €195 | €7,878 | +€7,683 | +3,947% |
| Suppliers | 440/4 | €195 | €7,878 | +€7,683 | +3,947% |
| Taxes, remuneration and social security | 45 | €3,302 | €7,603 | +€4,301 | +130% |
| Taxes | 450/3 | €3,302 | €7,603 | +€4,301 | +130% |
| Other amounts payable | 47/48 | €6,261 | €18,237 | +€11,977 | +191% |
| Accrued charges and deferred income | 492/3 | - | €1,826 | +€1,826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €950 | €6,209 | +€5,260 | +554% |
| Other operating charges | 640/8 | €7 | €919 | +€912 | +13,028% |
| Gross operating margin | 9900 | €3,736 | €12,909 | +€9,173 | +246% |
| Operating profit (loss) | 9901 | €2,779 | €5,781 | +€3,001 | +108% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €9 | €75 | +€66 | +708% |
| Recurring financial charges | 65 | €9 | €75 | +€66 | +708% |
| Profit (loss) for the period before taxes | 9903 | €2,770 | €5,709 | +€2,939 | +106% |
| Income taxes | 67/77 | €969 | €2,829 | +€1,860 | +192% |
| Profit (loss) for the period | 9904 | €1,801 | €2,880 | +€1,079 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,801 | €2,880 | +€1,079 | +59.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.