K2K 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.
K2K Coaching
Largest movements
- Tangible fixed assets -€3,444
down €3,444 (-14.4%), from €23,872 to €20,427
of which Leasing and similar rights: -€5,075
- Cash -€2,885
down €2,885 (-57.0%), from €5,059 to €2,174
mainly Debts after one year (-€4,147) and Investment in fixed assets (net) (-€4,016)
- Current investments +€2,000
new in 2025: €2,000
- Receivables within one year -€802
down €802 (-18.1%), from €4,427 to €3,626
of which Trade receivables: -€1,182
- Deferred charges and accrued income -€424
down €424 (-38.1%), from €1,113 to €690
- Debts after one year -€4,147
down €4,147 (-27.0%), from €15,340 to €11,193
- Tax, wage and social debts -€1,852
down €1,852 (-65.5%), from €2,829 to €977
- Profit (loss) carried forward +€639
up €639 (+8.9%), from €7,184 to €7,823
- Trade debts +€434
up €434 (+63.4%), from €685 to €1,119
- Accrued charges and deferred income -€400
down €400 (-100%), from €400 to €0
- Taxes -€2,199
down €2,199 (-62.0%), from €3,548 to €1,350
- Gross operating margin -€1,937
down €1,937 (-15.4%), from €12,587 to €10,650
- Depreciation +€1,852
up €1,852 (+33.0%), from €5,608 to €7,460
- Financial income +€375
up €375 (+7,207%), from €5 to €380
- Financial charges +€176
up €176 (+25.9%), from €679 to €855
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 | €34,572 | €29,017 | -€5,555 | -16.1% |
| Fixed assets | 21/28 | €23,972 | €20,527 | -€3,444 | -14.4% |
| Tangible fixed assets | 22/27 | €23,872 | €20,427 | -€3,444 | -14.4% |
| Plant, machinery and equipment | 23 | €1,527 | €1,184 | -€342 | -22.4% |
| Furniture and vehicles | 24 | €0 | €1,973 | +€1,973 | |
| Leasing and similar rights | 25 | €22,345 | €17,270 | -€5,075 | -22.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €10,600 | €8,489 | -€2,111 | -19.9% |
| Amounts receivable within one year | 40/41 | €4,427 | €3,626 | -€802 | -18.1% |
| Trade receivables | 40 | €4,262 | €3,080 | -€1,182 | -27.7% |
| Other amounts receivable | 41 | €165 | €546 | +€381 | +231% |
| Current investments | 50/53 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €5,059 | €2,174 | -€2,885 | -57.0% |
| Deferred charges and accrued income | 490/1 | €1,113 | €690 | -€424 | -38.1% |
| Total equity and liabilities | 10/49 | €34,572 | €29,017 | -€5,555 | -16.1% |
| Equity | 10/15 | €11,184 | €11,823 | +€639 | +5.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,184 | €7,823 | +€639 | +8.9% |
| Amounts payable | 17/49 | €23,388 | €17,194 | -€6,194 | -26.5% |
| Amounts payable after more than one year | 17 | €15,340 | €11,193 | -€4,147 | -27.0% |
| Financial debts | 170/4 | €15,340 | €11,193 | -€4,147 | -27.0% |
| Amounts payable within one year | 42/48 | €7,648 | €6,001 | -€1,647 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €4,065 | €3,802 | -€263 | -6.5% |
| Financial debts | 43 | - | €76 | +€76 | |
| Credit institutions | 430/8 | - | €76 | +€76 | |
| Trade debts | 44 | €685 | €1,119 | +€434 | +63.4% |
| Suppliers | 440/4 | €685 | €1,119 | +€434 | +63.4% |
| Taxes, remuneration and social security | 45 | €2,829 | €977 | -€1,852 | -65.5% |
| Taxes | 450/3 | €2,829 | €977 | -€1,852 | -65.5% |
| Other amounts payable | 47/48 | €69 | €26 | -€43 | -62.0% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,608 | €7,460 | +€1,852 | +33.0% |
| Other operating charges | 640/8 | €747 | €726 | -€21 | -2.8% |
| Gross operating margin | 9900 | €12,587 | €10,650 | -€1,937 | -15.4% |
| Operating profit (loss) | 9901 | €6,231 | €2,464 | -€3,768 | -60.5% |
| Financial income | 75/76B | €5 | €380 | +€375 | +7,207% |
| Recurring financial income | 75 | €5 | €380 | +€375 | +7,207% |
| Financial charges | 65/66B | €679 | €855 | +€176 | +25.9% |
| Recurring financial charges | 65 | €679 | €855 | +€176 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €5,558 | €1,989 | -€3,569 | -64.2% |
| Income taxes | 67/77 | €3,548 | €1,350 | -€2,199 | -62.0% |
| Profit (loss) for the period | 9904 | €2,009 | €639 | -€1,370 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,009 | €639 | -€1,370 | -68.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.