K&UP 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.
K&UP Coaching
Largest movements
- Cash +€13,133
up €13,133 (+38.8%), from €33,817 to €46,950
mainly Depreciation (+€10,591) and Net result for the year (+€5,852)
- Tangible fixed assets -€9,332
down €9,332 (-37.5%), from €24,855 to €15,523
- Receivables within one year -€4,092
down €4,092 (-61.4%), from €6,670 to €2,578
of which Other amounts receivable: -€5,590
- Other debts -€8,023
down €8,023 (-18.5%), from €43,316 to €35,293
- Reserves +€5,852
up €5,852 (+53.4%), from €10,954 to €16,806
- Tax, wage and social debts +€1,621
up €1,621 (+34.6%), from €4,690 to €6,311
- Gross operating margin +€2,989
up €2,989 (+17.5%), from €17,119 to €20,108
- Taxes +€681
up €681 (+35.7%), from €1,910 to €2,591
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 | €66,818 | €65,988 | -€829 | -1.2% |
| Fixed assets | 21/28 | €24,855 | €15,523 | -€9,332 | -37.5% |
| Tangible fixed assets | 22/27 | €24,855 | €15,523 | -€9,332 | -37.5% |
| Furniture and vehicles | 24 | €24,855 | €15,523 | -€9,332 | -37.5% |
| Current assets | 29/58 | €41,963 | €50,465 | +€8,502 | +20.3% |
| Amounts receivable within one year | 40/41 | €6,670 | €2,578 | -€4,092 | -61.4% |
| Trade receivables | 40 | €1,080 | €2,578 | +€1,498 | +139% |
| Other amounts receivable | 41 | €5,590 | - | -€5,590 | |
| Cash at bank and in hand | 54/58 | €33,817 | €46,950 | +€13,133 | +38.8% |
| Deferred charges and accrued income | 490/1 | €1,476 | €937 | -€538 | -36.5% |
| Total equity and liabilities | 10/49 | €66,818 | €65,988 | -€829 | -1.2% |
| Equity | 10/15 | €15,954 | €21,806 | +€5,852 | +36.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,954 | €16,806 | +€5,852 | +53.4% |
| Distributable reserves | 133 | €10,954 | €16,806 | +€5,852 | +53.4% |
| Amounts payable | 17/49 | €50,864 | €44,183 | -€6,681 | -13.1% |
| Amounts payable within one year | 42/48 | €50,864 | €44,183 | -€6,681 | -13.1% |
| Trade debts | 44 | €2,858 | €2,579 | -€279 | -9.8% |
| Suppliers | 440/4 | €2,858 | €2,579 | -€279 | -9.8% |
| Taxes, remuneration and social security | 45 | €4,690 | €6,311 | +€1,621 | +34.6% |
| Taxes | 450/3 | €4,690 | €6,311 | +€1,621 | +34.6% |
| Other amounts payable | 47/48 | €43,316 | €35,293 | -€8,023 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,500 | €10,591 | +€91 | +0.9% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €17,119 | €20,108 | +€2,989 | +17.5% |
| Operating profit (loss) | 9901 | €5,721 | €8,538 | +€2,818 | +49.3% |
| Financial charges | 65/66B | €86 | €96 | +€9 | +11.0% |
| Recurring financial charges | 65 | €86 | €96 | +€9 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €5,634 | €8,443 | +€2,808 | +49.8% |
| Income taxes | 67/77 | €1,910 | €2,591 | +€681 | +35.7% |
| Profit (loss) for the period | 9904 | €3,724 | €5,852 | +€2,127 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,724 | €5,852 | +€2,127 | +57.1% |
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 28 October 2026 via checked.be.