INSIGHT AND COACHING: what changed
INSIGHT AND COACHING
Largest movements
- Receivables within one year +€63,761
up €63,761 (+313%), from €20,353 to €84,114
of which Trade receivables: +€63,042
- Cash -€36,989
down €36,989 (-66.1%), from €55,953 to €18,964
mainly Contributions, distributions and other (-€111,540) and Receivables within one year (-€63,761)
- Receivables after one year -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Tangible fixed assets -€3,479
down €3,479 (-12.5%), from €27,854 to €24,375
of which Other tangible fixed assets: -€3,207
- Current investments +€3,319
up €3,319 (+12.9%), from €25,791 to €29,110
- Other debts +€65,540
up €65,540 (+142%), from €46,000 to €111,540
- Reserves -€48,640
down €48,640 (-63.9%), from €76,140 to €27,500
- Gross operating margin +€51,682
up €51,682 (+194%), from €26,697 to €78,379
- Taxes +€10,404
up €10,404 (+179%), from €5,810 to €16,213
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,329 | €163,124 | +€16,795 | +11.5% |
| Fixed assets | 21/28 | €27,854 | €24,375 | -€3,479 | -12.5% |
| Tangible fixed assets | 22/27 | €27,854 | €24,375 | -€3,479 | -12.5% |
| Furniture and vehicles | 24 | €272 | €0 | -€272 | -100% |
| Other tangible fixed assets | 26 | €27,582 | €24,375 | -€3,207 | -11.6% |
| Current assets | 29/58 | €118,475 | €138,749 | +€20,274 | +17.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Other amounts receivable | 291 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Amounts receivable within one year | 40/41 | €20,353 | €84,114 | +€63,761 | +313% |
| Trade receivables | 40 | €8,347 | €71,390 | +€63,042 | +755% |
| Other amounts receivable | 41 | €12,006 | €12,724 | +€719 | +6.0% |
| Current investments | 50/53 | €25,791 | €29,110 | +€3,319 | +12.9% |
| Cash at bank and in hand | 54/58 | €55,953 | €18,964 | -€36,989 | -66.1% |
| Deferred charges and accrued income | 490/1 | €1,378 | €1,561 | +€183 | +13.3% |
| Total equity and liabilities | 10/49 | €146,329 | €163,124 | +€16,795 | +11.5% |
| Equity | 10/15 | €95,312 | €46,360 | -€48,952 | -51.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,140 | €27,500 | -€48,640 | -63.9% |
| Distributable reserves | 133 | €76,140 | €27,500 | -€48,640 | -63.9% |
| Profit (loss) carried forward | 14 | €572 | €260 | -€312 | -54.6% |
| Amounts payable | 17/49 | €51,017 | €116,764 | +€65,747 | +129% |
| Amounts payable within one year | 42/48 | €50,863 | €116,695 | +€65,832 | +129% |
| Trade debts | 44 | €1,304 | €1,751 | +€447 | +34.3% |
| Suppliers | 440/4 | €1,304 | €1,751 | +€447 | +34.3% |
| Taxes, remuneration and social security | 45 | €3,559 | €3,404 | -€155 | -4.4% |
| Taxes | 450/3 | €3,548 | €3,404 | -€144 | -4.1% |
| Remuneration and social security | 454/9 | €11 | €0 | -€11 | -100% |
| Other amounts payable | 47/48 | €46,000 | €111,540 | +€65,540 | +142% |
| Accrued charges and deferred income | 492/3 | €154 | €69 | -€85 | -55.2% |
| Non-recurring operating income | 76A | - | €62,169 | +€62,169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €434 | €390 | -€44 | -10.2% |
| Other operating charges | 640/8 | €1,068 | €835 | -€232 | -21.8% |
| Gross operating margin | 9900 | €26,697 | €78,379 | +€51,682 | +194% |
| Operating profit (loss) | 9901 | €25,196 | €77,155 | +€51,959 | +206% |
| Financial income | 75/76B | €1,902 | €2,037 | +€136 | +7.1% |
| Recurring financial income | 75 | €1,902 | €2,037 | +€136 | +7.1% |
| Financial charges | 65/66B | €267 | €391 | +€124 | +46.4% |
| Recurring financial charges | 65 | €267 | €391 | +€124 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €26,831 | €78,801 | +€51,971 | +194% |
| Income taxes | 67/77 | €5,810 | €16,213 | +€10,404 | +179% |
| Profit (loss) for the period | 9904 | €21,021 | €62,588 | +€41,567 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €21,021 | €62,588 | +€41,567 | +198% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.