KEYCOACHING: what changed
Two fiscal 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.
KEYCOACHING
Largest movements
- Cash +€27,940
up €27,940 (+63.8%), from €43,760 to €71,700
mainly Net result for the year (+€38,871) and Tax, wage and social debts (+€4,325)
- Receivables within one year +€18,528
up €18,528 (+149.7%), from €12,373 to €30,901
of which Trade receivables: +€14,116
- Reserves +€38,871
up €38,871 (+926.7%), from €4,194 to €43,065
of which Distributable reserves: +€38,871
- Tax, wage and social debts +€4,325
up €4,325 (+3165.2%), from €137 to €4,462
- Trade debts +€2,091
up €2,091 (+8200.3%), from €26 to €2,117
- Gross operating margin +€45,201
up €45,201, from -€2,110 to €43,091
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 | €60,981 | €106,243 | +€45,262 | +74.2% |
| Fixed assets | 21/28 | €3,706 | €2,730 | -€975 | -26.3% |
| Tangible fixed assets | 22/27 | €3,706 | €2,730 | -€975 | -26.3% |
| Furniture and vehicles | 24 | €3,706 | €2,730 | -€975 | -26.3% |
| Current assets | 29/58 | €57,275 | €103,512 | +€46,237 | +80.7% |
| Amounts receivable within one year | 40/41 | €12,373 | €30,901 | +€18,528 | +149.7% |
| Trade receivables | 40 | €11,253 | €25,369 | +€14,116 | +125.4% |
| Other amounts receivable | 41 | €1,120 | €5,531 | +€4,412 | +394.0% |
| Cash at bank and in hand | 54/58 | €43,760 | €71,700 | +€27,940 | +63.8% |
| Deferred charges and accrued income | 490/1 | €1,142 | €911 | -€231 | -20.2% |
| Total equity and liabilities | 10/49 | €60,981 | €106,243 | +€45,262 | +74.2% |
| Equity | 10/15 | €22,794 | €61,665 | +€38,871 | +170.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,194 | €43,065 | +€38,871 | +926.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €112 | €112 | = | 0.0% |
| Distributable reserves | 133 | €4,082 | €42,953 | +€38,871 | +952.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €38,186 | €44,578 | +€6,391 | +16.7% |
| Amounts payable within one year | 42/48 | €38,186 | €44,578 | +€6,391 | +16.7% |
| Trade debts | 44 | €26 | €2,117 | +€2,091 | +8200.3% |
| Suppliers | 440/4 | €26 | €2,117 | +€2,091 | +8200.3% |
| Taxes, remuneration and social security | 45 | €137 | €4,462 | +€4,325 | +3165.2% |
| Taxes | 450/3 | €137 | €4,462 | +€4,325 | +3165.2% |
| Other amounts payable | 47/48 | €38,024 | €37,999 | -€25 | -0.1% |
| Non-recurring operating income | 76A | €0 | €5,375 | +€5,375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €998 | €975 | -€23 | -2.3% |
| Other operating charges | 640/8 | €738 | €623 | -€115 | -15.6% |
| Non-recurring operating charges | 66A | €299 | €2,453 | +€2,154 | +719.6% |
| Gross operating margin | 9900 | -€2,110 | €43,091 | +€45,201 | |
| Operating profit (loss) | 9901 | -€4,145 | €39,040 | +€43,185 | |
| Financial income | 75/76B | €372 | €162 | -€210 | -56.3% |
| Recurring financial income | 75 | €372 | €162 | -€210 | -56.3% |
| Financial charges | 65/66B | €153 | €307 | +€154 | +101.0% |
| Recurring financial charges | 65 | €153 | €307 | +€154 | +101.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,926 | €38,895 | +€42,821 | |
| Income taxes | 67/77 | €137 | €24 | -€113 | -82.5% |
| Profit (loss) for the period | 9904 | -€4,063 | €38,871 | +€42,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,063 | €38,871 | +€42,933 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.