FVct Coachulting: 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.
FVct Coachulting
Largest movements
- Cash +€20,727
up €20,727 (+45.0%), from €46,045 to €66,772
mainly Other debts (+€22,314) and Net result for the year (+€13,633)
- Receivables within one year -€6,837
down €6,837 (-43.6%), from €15,677 to €8,840
of which Trade receivables: -€4,442
- Tangible fixed assets -€1,638
down €1,638 (-9.3%), from €17,622 to €15,984
- Tax, wage and social debts -€24,391
down €24,391 (-61.5%), from €39,642 to €15,251
of which Remuneration and social security: -€24,211
- Other debts +€22,314
new in 2025: €22,314
- Profit (loss) carried forward +€13,633
up €13,633 (+35.8%), from €38,099 to €51,732
- Depreciation +€2,445
up €2,445 (+38.9%), from €6,289 to €8,734
- Gross operating margin +€1,771
up €1,771 (+6.3%), from €27,936 to €29,707
- Financial charges +€321
up €321 (+15.7%), from €2,040 to €2,361
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 | €82,374 | €94,489 | +€12,115 | +14.7% |
| Fixed assets | 21/28 | €17,698 | €16,060 | -€1,638 | -9.3% |
| Tangible fixed assets | 22/27 | €17,622 | €15,984 | -€1,638 | -9.3% |
| Furniture and vehicles | 24 | €17,622 | €15,984 | -€1,638 | -9.3% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €64,676 | €78,429 | +€13,753 | +21.3% |
| Amounts receivable within one year | 40/41 | €15,677 | €8,840 | -€6,837 | -43.6% |
| Trade receivables | 40 | €13,082 | €8,640 | -€4,442 | -34.0% |
| Other amounts receivable | 41 | €2,594 | €200 | -€2,394 | -92.3% |
| Cash at bank and in hand | 54/58 | €46,045 | €66,772 | +€20,727 | +45.0% |
| Deferred charges and accrued income | 490/1 | €2,954 | €2,817 | -€137 | -4.7% |
| Total equity and liabilities | 10/49 | €82,374 | €94,489 | +€12,115 | +14.7% |
| Equity | 10/15 | €41,099 | €54,732 | +€13,633 | +33.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,099 | €51,732 | +€13,633 | +35.8% |
| Amounts payable | 17/49 | €41,275 | €39,757 | -€1,518 | -3.7% |
| Amounts payable within one year | 42/48 | €41,213 | €39,696 | -€1,517 | -3.7% |
| Trade debts | 44 | €1,571 | €2,131 | +€560 | +35.6% |
| Suppliers | 440/4 | €1,571 | €2,131 | +€560 | +35.6% |
| Taxes, remuneration and social security | 45 | €39,642 | €15,251 | -€24,391 | -61.5% |
| Taxes | 450/3 | €13,430 | €13,251 | -€179 | -1.3% |
| Remuneration and social security | 454/9 | €26,211 | €2,000 | -€24,211 | -92.4% |
| Other amounts payable | 47/48 | - | €22,314 | +€22,314 | |
| Accrued charges and deferred income | 492/3 | €62 | €61 | -€1 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,289 | €8,734 | +€2,445 | +38.9% |
| Other operating charges | 640/8 | €864 | €652 | -€211 | -24.5% |
| Gross operating margin | 9900 | €27,936 | €29,707 | +€1,771 | +6.3% |
| Operating profit (loss) | 9901 | €20,784 | €20,321 | -€463 | -2.2% |
| Financial charges | 65/66B | €2,040 | €2,361 | +€321 | +15.7% |
| Recurring financial charges | 65 | €2,040 | €2,361 | +€321 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €18,744 | €17,960 | -€784 | -4.2% |
| Income taxes | 67/77 | €4,534 | €4,327 | -€207 | -4.6% |
| Profit (loss) for the period | 9904 | €14,210 | €13,633 | -€576 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,210 | €13,633 | -€576 | -4.1% |
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 29 October 2026 via checked.be.