GDV 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.
GDV Coaching
Largest movements
- Tangible fixed assets -€11,718
down €11,718 (-13.9%), from €84,303 to €72,585
- Receivables within one year -€7,730
down €7,730 (-57.2%), from €13,514 to €5,784
of which Trade receivables: -€6,114
- Cash -€4,137
down €4,137 (-18.7%), from €22,160 to €18,023
mainly Debts after one year (-€19,496) and Net result for the year (-€13,674)
- Intangible fixed assets -€3,754
down €3,754 (-16.5%), from €22,739 to €18,985
- Debts after one year -€19,496
down €19,496 (-35.0%), from €55,779 to €36,282
- Profit (loss) carried forward -€13,674
down €13,674 (-39.4%), from -€34,706 to -€48,380
- Accrued charges and deferred income +€4,498
up €4,498 (+11.0%), from €40,949 to €45,447
- Current portion of long-term debt -€4,482
down €4,482 (-15.3%), from €29,251 to €24,769
- Trade debts +€3,661
up €3,661 (+22.9%), from €16,017 to €19,678
- Staff costs +€19,789
up €19,789 (+165%), from €11,964 to €31,753
- Gross operating margin +€2,093
up €2,093 (+5.8%), from €35,921 to €38,014
- Financial charges +€1,915
up €1,915 (+125%), from €1,531 to €3,446
- Depreciation -€387
down €387 (-2.4%), from €16,222 to €15,835
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 | €149,205 | €122,361 | -€26,844 | -18.0% |
| Fixed assets | 21/28 | €112,843 | €97,371 | -€15,472 | -13.7% |
| Intangible fixed assets | 21 | €22,739 | €18,985 | -€3,754 | -16.5% |
| Tangible fixed assets | 22/27 | €84,303 | €72,585 | -€11,718 | -13.9% |
| Plant, machinery and equipment | 23 | €84,303 | €72,585 | -€11,718 | -13.9% |
| Financial fixed assets | 28 | €5,800 | €5,800 | = | 0.0% |
| Current assets | 29/58 | €36,362 | €24,991 | -€11,372 | -31.3% |
| Amounts receivable within one year | 40/41 | €13,514 | €5,784 | -€7,730 | -57.2% |
| Trade receivables | 40 | €10,773 | €4,659 | -€6,114 | -56.8% |
| Other amounts receivable | 41 | €2,741 | €1,125 | -€1,616 | -59.0% |
| Cash at bank and in hand | 54/58 | €22,160 | €18,023 | -€4,137 | -18.7% |
| Deferred charges and accrued income | 490/1 | €688 | €1,184 | +€496 | +72.0% |
| Total equity and liabilities | 10/49 | €149,205 | €122,361 | -€26,844 | -18.0% |
| Equity | 10/15 | €5,294 | -€8,380 | -€13,674 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,706 | -€48,380 | -€13,674 | -39.4% |
| Amounts payable | 17/49 | €143,911 | €130,741 | -€13,170 | -9.2% |
| Amounts payable after more than one year | 17 | €55,779 | €36,282 | -€19,496 | -35.0% |
| Financial debts | 170/4 | €55,779 | €36,282 | -€19,496 | -35.0% |
| Amounts payable within one year | 42/48 | €47,183 | €49,012 | +€1,829 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €29,251 | €24,769 | -€4,482 | -15.3% |
| Trade debts | 44 | €16,017 | €19,678 | +€3,661 | +22.9% |
| Suppliers | 440/4 | €16,017 | €19,678 | +€3,661 | +22.9% |
| Taxes, remuneration and social security | 45 | €1,908 | €4,558 | +€2,651 | +139% |
| Taxes | 450/3 | - | €37 | +€37 | |
| Remuneration and social security | 454/9 | €1,908 | €4,521 | +€2,614 | +137% |
| Other amounts payable | 47/48 | €7 | €7 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €40,949 | €45,447 | +€4,498 | +11.0% |
| Remuneration, social security and pensions | 62 | €11,964 | €31,753 | +€19,789 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,222 | €15,835 | -€387 | -2.4% |
| Other operating charges | 640/8 | €592 | €714 | +€122 | +20.6% |
| Gross operating margin | 9900 | €35,921 | €38,014 | +€2,093 | +5.8% |
| Operating profit (loss) | 9901 | €7,143 | -€10,288 | -€17,432 | |
| Financial income | 75/76B | €60 | €115 | +€55 | +91.1% |
| Recurring financial income | 75 | €60 | €115 | +€55 | +91.1% |
| Financial charges | 65/66B | €1,531 | €3,446 | +€1,915 | +125% |
| Recurring financial charges | 65 | €1,531 | €3,446 | +€1,915 | +125% |
| Profit (loss) for the period before taxes | 9903 | €5,672 | -€13,620 | -€19,292 | |
| Income taxes | 67/77 | - | €55 | +€55 | |
| Profit (loss) for the period | 9904 | €5,672 | -€13,674 | -€19,347 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,672 | -€13,674 | -€19,347 |
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 23 October 2026 via checked.be.