Het Coachingatelier: 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.
Het Coachingatelier
Largest movements
- Cash -€19,654
down €19,654 (-25.1%), from €78,446 to €58,793
mainly Trade debts (-€35,758) and Tax, wage and social debts (-€7,136)
- Deferred charges and accrued income -€19,413
down €19,413 (-95.3%), from €20,363 to €949
- Receivables within one year -€5,337
down €5,337 (-25.4%), from €21,012 to €15,675
of which Trade receivables: -€7,494
- Intangible fixed assets -€2,300
down €2,300 (-50.0%), from €4,600 to €2,300
- Trade debts -€35,758
down €35,758 (-55.1%), from €64,856 to €29,098
- Tax, wage and social debts -€7,136
down €7,136 (-27.3%), from €26,162 to €19,026
of which Taxes: -€6,742
- Profit (loss) carried forward -€4,230
down €4,230 (-28.5%), from €14,825 to €10,595
- Gross operating margin -€9,881
down €9,881 (-10.8%), from €91,616 to €81,734
- Taxes -€2,088
no longer reported in 2024 (was €2,088)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,303 | €79,180 | -€47,123 | -37.3% |
| Fixed assets | 21/28 | €6,481 | €3,762 | -€2,719 | -42.0% |
| Intangible fixed assets | 21 | €4,600 | €2,300 | -€2,300 | -50.0% |
| Tangible fixed assets | 22/27 | €1,881 | €1,462 | -€419 | -22.3% |
| Furniture and vehicles | 24 | - | €784 | +€784 | |
| Other tangible fixed assets | 26 | €1,881 | €678 | -€1,203 | -64.0% |
| Current assets | 29/58 | €119,821 | €75,417 | -€44,404 | -37.1% |
| Amounts receivable within one year | 40/41 | €21,012 | €15,675 | -€5,337 | -25.4% |
| Trade receivables | 40 | €19,811 | €12,317 | -€7,494 | -37.8% |
| Other amounts receivable | 41 | €1,201 | €3,358 | +€2,158 | +180% |
| Cash at bank and in hand | 54/58 | €78,446 | €58,793 | -€19,654 | -25.1% |
| Deferred charges and accrued income | 490/1 | €20,363 | €949 | -€19,413 | -95.3% |
| Total equity and liabilities | 10/49 | €126,303 | €79,180 | -€47,123 | -37.3% |
| Equity | 10/15 | €35,285 | €31,055 | -€4,230 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,825 | €10,595 | -€4,230 | -28.5% |
| Amounts payable | 17/49 | €91,018 | €48,125 | -€42,894 | -47.1% |
| Amounts payable within one year | 42/48 | €91,018 | €48,125 | -€42,894 | -47.1% |
| Trade debts | 44 | €64,856 | €29,098 | -€35,758 | -55.1% |
| Suppliers | 440/4 | €64,856 | €29,098 | -€35,758 | -55.1% |
| Taxes, remuneration and social security | 45 | €26,162 | €19,026 | -€7,136 | -27.3% |
| Taxes | 450/3 | €16,103 | €9,361 | -€6,742 | -41.9% |
| Remuneration and social security | 454/9 | €10,059 | €9,665 | -€394 | -3.9% |
| Remuneration, social security and pensions | 62 | €83,230 | €82,677 | -€553 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,514 | €2,719 | +€205 | +8.2% |
| Other operating charges | 640/8 | €309 | €318 | +€9 | +2.9% |
| Gross operating margin | 9900 | €91,616 | €81,734 | -€9,881 | -10.8% |
| Operating profit (loss) | 9901 | €5,563 | -€3,979 | -€9,542 | |
| Financial income | 75/76B | €241 | €434 | +€194 | +80.5% |
| Recurring financial income | 75 | €241 | €434 | +€194 | +80.5% |
| Financial charges | 65/66B | €811 | €684 | -€127 | -15.6% |
| Recurring financial charges | 65 | €811 | €684 | -€127 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €4,992 | -€4,230 | -€9,222 | |
| Income taxes | 67/77 | €2,088 | - | -€2,088 | |
| Profit (loss) for the period | 9904 | €2,905 | -€4,230 | -€7,134 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,905 | -€4,230 | -€7,134 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.