G.B. 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.
G.B. Coaching
Largest movements
- Receivables within one year -€4,767
down €4,767 (-68.2%), from €6,992 to €2,225
of which Trade receivables: -€6,389
- Tangible fixed assets +€3,243
up €3,243 (+105%), from €3,091 to €6,333
of which Other tangible fixed assets: +€3,507
- Stocks and contracts +€1,260
up €1,260 (+36.8%), from €3,425 to €4,685
- Cash -€922
down €922 (-14.6%), from €6,304 to €5,382
mainly Other debts (-€8,541) and Tax, wage and social debts (-€4,596)
- Deferred charges and accrued income +€237
up €237 (+62.7%), from €379 to €616
- Profit (loss) carried forward +€8,785
up €8,785 (+13.5%), from -€65,212 to -€56,427
- Other debts -€8,541
down €8,541 (-15.2%), from €56,132 to €47,591
- Tax, wage and social debts -€4,596
down €4,596 (-57.6%), from €7,982 to €3,386
of which Taxes: -€5,596
- Trade debts +€3,404
up €3,404 (+117%), from €2,920 to €6,324
- Financial income +€8,925
up €8,925 (+119,478%), from €7 to €8,932
of which Non-recurring financial income: +€8,932
- Gross operating margin -€1,605
down €1,605 (-39.1%), from €4,108 to €2,503
- Other operating charges -€1,295
down €1,295 (-45.1%), from €2,872 to €1,577
- Depreciation +€446
up €446 (+84.5%), from €528 to €974
- Taxes -€122
down €122 (-83.2%), from €147 to €25
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 | €20,440 | €19,492 | -€949 | -4.6% |
| Fixed assets | 21/28 | €3,341 | €6,583 | +€3,243 | +97.1% |
| Tangible fixed assets | 22/27 | €3,091 | €6,333 | +€3,243 | +105% |
| Furniture and vehicles | 24 | €1,253 | €989 | -€264 | -21.1% |
| Other tangible fixed assets | 26 | €1,838 | €5,345 | +€3,507 | +191% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €17,100 | €12,909 | -€4,191 | -24.5% |
| Stocks and contracts in progress | 3 | €3,425 | €4,685 | +€1,260 | +36.8% |
| Stocks | 30/36 | €3,425 | €4,685 | +€1,260 | +36.8% |
| Amounts receivable within one year | 40/41 | €6,992 | €2,225 | -€4,767 | -68.2% |
| Trade receivables | 40 | €6,389 | €0 | -€6,389 | -100% |
| Other amounts receivable | 41 | €603 | €2,225 | +€1,622 | +269% |
| Cash at bank and in hand | 54/58 | €6,304 | €5,382 | -€922 | -14.6% |
| Deferred charges and accrued income | 490/1 | €379 | €616 | +€237 | +62.7% |
| Total equity and liabilities | 10/49 | €20,440 | €19,492 | -€949 | -4.6% |
| Equity | 10/15 | -€46,594 | -€37,809 | +€8,785 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18 | €18 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18 | €18 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18 | €18 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,212 | -€56,427 | +€8,785 | +13.5% |
| Amounts payable | 17/49 | €67,034 | €57,301 | -€9,734 | -14.5% |
| Amounts payable within one year | 42/48 | €67,034 | €57,301 | -€9,734 | -14.5% |
| Trade debts | 44 | €2,920 | €6,324 | +€3,404 | +117% |
| Suppliers | 440/4 | €2,920 | €6,324 | +€3,404 | +117% |
| Taxes, remuneration and social security | 45 | €7,982 | €3,386 | -€4,596 | -57.6% |
| Taxes | 450/3 | €7,982 | €2,386 | -€5,596 | -70.1% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €56,132 | €47,591 | -€8,541 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €974 | +€446 | +84.5% |
| Other operating charges | 640/8 | €2,872 | €1,577 | -€1,295 | -45.1% |
| Gross operating margin | 9900 | €4,108 | €2,503 | -€1,605 | -39.1% |
| Operating profit (loss) | 9901 | €708 | -€48 | -€756 | |
| Financial income | 75/76B | €7 | €8,932 | +€8,925 | +119,478% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Non-recurring financial income | 76B | - | €8,932 | +€8,932 | |
| Financial charges | 65/66B | €71 | €75 | +€4 | +5.8% |
| Recurring financial charges | 65 | €71 | €75 | +€4 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €645 | €8,810 | +€8,165 | +1,266% |
| Income taxes | 67/77 | €147 | €25 | -€122 | -83.2% |
| Profit (loss) for the period | 9904 | €498 | €8,785 | +€8,287 | +1,665% |
| Profit (loss) for the period to be appropriated | 9905 | €498 | €8,785 | +€8,287 | +1,665% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.