IPitupCOACH: 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.
IPitupCOACH
Largest movements
- Stocks and contracts -€34,000
no longer reported in 2025 (was €34,000)
- Cash +€9,506
up €9,506 (+208.1%), from €4,568 to €14,074
mainly Trade debts (+€76,436) and Stocks and contracts (+€34,000)
- Tangible fixed assets -€8,809
down €8,809 (-68.4%), from €12,887 to €4,077
of which Plant, machinery and equipment: -€5,493
- Trade debts +€76,436
up €76,436 (+28.6%), from €267,585 to €344,021
- Accrued charges and deferred income -€50,918
down €50,918 (-59.9%), from €85,012 to €34,095
- Tax, wage and social debts -€50,452
down €50,452 (-61.8%), from €81,633 to €31,181
- Other debts -€17,377
down €17,377 (-24.7%), from €70,426 to €53,049
- Reserves +€10,568
up €10,568 (+7.1%), from €148,227 to €158,794
- Gross operating margin -€27,924
down €27,924 (-51.5%), from €54,190 to €26,266
- Taxes -€6,105
down €6,105 (-60.4%), from €10,113 to €4,008
- Depreciation -€3,982
down €3,982 (-30.2%), from €13,190 to €9,207
- Financial charges -€1,180
down €1,180 (-36.7%), from €3,214 to €2,034
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.
Cash bridge derived
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 | €699,837 | €659,980 | -€39,857 | -5.7% |
| Fixed assets | 21/28 | €14,080 | €4,873 | -€9,207 | -65.4% |
| Intangible fixed assets | 21 | €1,193 | €796 | -€398 | -33.3% |
| Tangible fixed assets | 22/27 | €12,887 | €4,077 | -€8,809 | -68.4% |
| Plant, machinery and equipment | 23 | €7,964 | €2,471 | -€5,493 | -69.0% |
| Furniture and vehicles | 24 | €4,922 | €1,606 | -€3,316 | -67.4% |
| Current assets | 29/58 | €685,757 | €655,107 | -€30,650 | -4.5% |
| Stocks and contracts in progress | 3 | €34,000 | - | -€34,000 | |
| Stocks | 30/36 | €34,000 | - | -€34,000 | |
| Amounts receivable within one year | 40/41 | €642,782 | €640,495 | -€2,287 | -0.4% |
| Trade receivables | 40 | €642,212 | €639,955 | -€2,257 | -0.4% |
| Other amounts receivable | 41 | €570 | €540 | -€30 | -5.3% |
| Cash at bank and in hand | 54/58 | €4,568 | €14,074 | +€9,506 | +208.1% |
| Deferred charges and accrued income | 490/1 | €4,407 | €537 | -€3,869 | -87.8% |
| Total equity and liabilities | 10/49 | €699,837 | €659,980 | -€39,857 | -5.7% |
| Equity | 10/15 | €154,427 | €164,994 | +€10,568 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €148,227 | €158,794 | +€10,568 | +7.1% |
| Distributable reserves | 133 | €148,227 | €158,794 | +€10,568 | +7.1% |
| Amounts payable | 17/49 | €545,410 | €494,985 | -€50,425 | -9.2% |
| Amounts payable after more than one year | 17 | €32,640 | €24,277 | -€8,363 | -25.6% |
| Financial debts | 170/4 | €32,640 | €24,277 | -€8,363 | -25.6% |
| Amounts payable within one year | 42/48 | €427,758 | €436,613 | +€8,855 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €8,114 | €8,363 | +€249 | +3.1% |
| Trade debts | 44 | €267,585 | €344,021 | +€76,436 | +28.6% |
| Suppliers | 440/4 | €267,585 | €344,021 | +€76,436 | +28.6% |
| Taxes, remuneration and social security | 45 | €81,633 | €31,181 | -€50,452 | -61.8% |
| Taxes | 450/3 | €81,633 | €31,181 | -€50,452 | -61.8% |
| Other amounts payable | 47/48 | €70,426 | €53,049 | -€17,377 | -24.7% |
| Accrued charges and deferred income | 492/3 | €85,012 | €34,095 | -€50,918 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,190 | €9,207 | -€3,982 | -30.2% |
| Other operating charges | 640/8 | €908 | €573 | -€335 | -36.9% |
| Gross operating margin | 9900 | €54,190 | €26,266 | -€27,924 | -51.5% |
| Operating profit (loss) | 9901 | €40,092 | €16,486 | -€23,606 | -58.9% |
| Financial income | 75/76B | €3 | €124 | +€121 | +3967.9% |
| Recurring financial income | 75 | €3 | €124 | +€121 | +3967.9% |
| Financial charges | 65/66B | €3,214 | €2,034 | -€1,180 | -36.7% |
| Recurring financial charges | 65 | €3,214 | €2,034 | -€1,180 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €36,882 | €14,576 | -€22,306 | -60.5% |
| Income taxes | 67/77 | €10,113 | €4,008 | -€6,105 | -60.4% |
| Profit (loss) for the period | 9904 | €26,768 | €10,568 | -€16,200 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,768 | €10,568 | -€16,200 | -60.5% |
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 10 October 2026 via checked.be.