Intelligent Coaching & Consulting: 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.
Intelligent Coaching & Consulting
Largest movements
- Tangible fixed assets -€38,453
down €38,453 (-4.9%), from €781,011 to €742,558
of which Furniture and vehicles: -€19,954
- Receivables within one year -€22,518
down €22,518 (-10.2%), from €220,860 to €198,342
of which Trade receivables: -€24,061
- Reserves +€165,954
up €165,954 (+48.2%), from €344,004 to €509,958
- Trade debts -€138,733
down €138,733 (-57.0%), from €243,502 to €104,768
- Tax, wage and social debts -€55,038
down €55,038 (-52.7%), from €104,396 to €49,359
of which Taxes: -€50,585
- Debts after one year -€26,875
down €26,875 (-8.0%), from €336,209 to €309,335
- Other debts -€14,663
down €14,663 (-36.9%), from €39,784 to €25,121
- Write-downs -€125,928
down €125,928, from €62,964 to -€62,964
- Other operating charges +€67,052
up €67,052 (+1,274%), from €5,263 to €72,316
- Gross operating margin +€15,558
up €15,558 (+3.5%), from €445,267 to €460,825
- Staff costs +€11,208
up €11,208 (+6.5%), from €172,196 to €183,404
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 | €1,094,950 | €1,026,016 | -€68,934 | -6.3% |
| Fixed assets | 21/28 | €781,011 | €742,558 | -€38,453 | -4.9% |
| Tangible fixed assets | 22/27 | €781,011 | €742,558 | -€38,453 | -4.9% |
| Land and buildings | 22 | €737,822 | €718,458 | -€19,365 | -2.6% |
| Plant, machinery and equipment | 23 | - | €866 | +€866 | |
| Furniture and vehicles | 24 | €43,189 | €23,234 | -€19,954 | -46.2% |
| Current assets | 29/58 | €313,938 | €283,458 | -€30,481 | -9.7% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €220,860 | €198,342 | -€22,518 | -10.2% |
| Trade receivables | 40 | €48,141 | €24,079 | -€24,061 | -50.0% |
| Other amounts receivable | 41 | €172,719 | €174,262 | +€1,543 | +0.9% |
| Cash at bank and in hand | 54/58 | €29,385 | €21,899 | -€7,486 | -25.5% |
| Deferred charges and accrued income | 490/1 | €3,694 | €3,217 | -€477 | -12.9% |
| Total equity and liabilities | 10/49 | €1,094,950 | €1,026,016 | -€68,934 | -6.3% |
| Equity | 10/15 | €344,604 | €510,558 | +€165,954 | +48.2% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €344,004 | €509,958 | +€165,954 | +48.2% |
| Distributable reserves | 133 | €344,004 | €509,958 | +€165,954 | +48.2% |
| Amounts payable | 17/49 | €750,345 | €515,457 | -€234,888 | -31.3% |
| Amounts payable after more than one year | 17 | €336,209 | €309,335 | -€26,875 | -8.0% |
| Financial debts | 170/4 | €336,209 | €309,335 | -€26,875 | -8.0% |
| Amounts payable within one year | 42/48 | €414,136 | €206,123 | -€208,013 | -50.2% |
| Current portion of amounts payable after more than one year | 42 | €26,454 | €26,875 | +€421 | +1.6% |
| Trade debts | 44 | €243,502 | €104,768 | -€138,733 | -57.0% |
| Suppliers | 440/4 | €243,502 | €104,768 | -€138,733 | -57.0% |
| Taxes, remuneration and social security | 45 | €104,396 | €49,359 | -€55,038 | -52.7% |
| Taxes | 450/3 | €82,733 | €32,148 | -€50,585 | -61.1% |
| Remuneration and social security | 454/9 | €21,664 | €17,211 | -€4,453 | -20.6% |
| Other amounts payable | 47/48 | €39,784 | €25,121 | -€14,663 | -36.9% |
| Remuneration, social security and pensions | 62 | €172,196 | €183,404 | +€11,208 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,901 | €39,752 | +€2,851 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €62,964 | -€62,964 | -€125,928 | |
| Other operating charges | 640/8 | €5,263 | €72,316 | +€67,052 | +1,274% |
| Gross operating margin | 9900 | €445,267 | €460,825 | +€15,558 | +3.5% |
| Operating profit (loss) | 9901 | €167,942 | €228,317 | +€60,375 | +35.9% |
| Financial income | 75/76B | €2,516 | €6,250 | +€3,734 | +148% |
| Recurring financial income | 75 | €2,516 | €6,250 | +€3,734 | +148% |
| Financial charges | 65/66B | €11,522 | €9,742 | -€1,780 | -15.4% |
| Recurring financial charges | 65 | €11,522 | €9,742 | -€1,780 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €158,937 | €224,825 | +€65,888 | +41.5% |
| Income taxes | 67/77 | €60,387 | €58,871 | -€1,516 | -2.5% |
| Profit (loss) for the period | 9904 | €98,550 | €165,954 | +€67,405 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €98,550 | €165,954 | +€67,405 | +68.4% |
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 25 October 2026 via checked.be.