Hi5 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.
Hi5 Coaching
Largest movements
- Cash +€5,202
up €5,202 (+8.2%), from €63,090 to €68,292
mainly Net result for the year (+€13,641) and Trade debts (+€4,940)
- Current investments +€4,000
new in 2025: €4,000
- Tangible fixed assets +€1,796
up €1,796 (+15.1%), from €11,894 to €13,690
of which Furniture and vehicles: +€3,721
- Receivables within one year +€1,628
up €1,628 (+14.6%), from €11,126 to €12,754
- Reserves +€11,981
up €11,981 (+24.0%), from €49,973 to €61,954
- Tax, wage and social debts -€7,127
down €7,127 (-69.1%), from €10,319 to €3,192
- Trade debts +€4,940
up €4,940 (+202%), from €2,446 to €7,386
- Other debts +€2,866
up €2,866 (+129%), from €2,224 to €5,090
- Gross operating margin -€4,528
down €4,528 (-14.7%), from €30,772 to €26,244
- Taxes -€1,818
down €1,818 (-19.5%), from €9,333 to €7,515
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 | €86,487 | €99,147 | +€12,660 | +14.6% |
| Fixed assets | 21/28 | €12,094 | €13,890 | +€1,796 | +14.9% |
| Tangible fixed assets | 22/27 | €11,894 | €13,690 | +€1,796 | +15.1% |
| Plant, machinery and equipment | 23 | €11,370 | €9,445 | -€1,925 | -16.9% |
| Furniture and vehicles | 24 | €524 | €4,245 | +€3,721 | +710% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €74,393 | €85,257 | +€10,864 | +14.6% |
| Amounts receivable within one year | 40/41 | €11,126 | €12,754 | +€1,628 | +14.6% |
| Trade receivables | 40 | €11,126 | €12,754 | +€1,628 | +14.6% |
| Current investments | 50/53 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €63,090 | €68,292 | +€5,202 | +8.2% |
| Deferred charges and accrued income | 490/1 | €177 | €211 | +€34 | +19.2% |
| Total equity and liabilities | 10/49 | €86,487 | €99,147 | +€12,660 | +14.6% |
| Equity | 10/15 | €71,498 | €83,479 | +€11,981 | +16.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,973 | €61,954 | +€11,981 | +24.0% |
| Distributable reserves | 133 | €49,973 | €61,954 | +€11,981 | +24.0% |
| Profit (loss) carried forward | 14 | €9,125 | €9,125 | = | 0.0% |
| Amounts payable | 17/49 | €14,989 | €15,668 | +€679 | +4.5% |
| Amounts payable within one year | 42/48 | €14,989 | €15,668 | +€679 | +4.5% |
| Trade debts | 44 | €2,446 | €7,386 | +€4,940 | +202% |
| Suppliers | 440/4 | €2,446 | €7,386 | +€4,940 | +202% |
| Taxes, remuneration and social security | 45 | €10,319 | €3,192 | -€7,127 | -69.1% |
| Taxes | 450/3 | €10,319 | €3,192 | -€7,127 | -69.1% |
| Other amounts payable | 47/48 | €2,224 | €5,090 | +€2,866 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,191 | €2,343 | +€152 | +6.9% |
| Other operating charges | 640/8 | €805 | €1,030 | +€225 | +28.0% |
| Gross operating margin | 9900 | €30,772 | €26,244 | -€4,528 | -14.7% |
| Operating profit (loss) | 9901 | €27,776 | €22,871 | -€4,905 | -17.7% |
| Financial charges | 65/66B | €1,879 | €1,715 | -€164 | -8.7% |
| Recurring financial charges | 65 | €1,879 | €1,715 | -€164 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €25,897 | €21,156 | -€4,741 | -18.3% |
| Income taxes | 67/77 | €9,333 | €7,515 | -€1,818 | -19.5% |
| Profit (loss) for the period | 9904 | €16,564 | €13,641 | -€2,923 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,564 | €13,641 | -€2,923 | -17.6% |
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 19 October 2026 via checked.be.