KINDNESS 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.
KINDNESS COACHING
Largest movements
- Receivables within one year +€17,831
up €17,831 (+54.4%), from €32,790 to €50,621
of which Other amounts receivable: +€36,697
- Deferred charges and accrued income -€4,488
no longer reported in 2025 (was €4,488)
- Debts after one year +€25,263
new in 2025: €25,263
- Trade debts -€16,966
down €16,966 (-90.6%), from €18,736 to €1,770
- Tax, wage and social debts +€5,585
up €5,585 (+76.0%), from €7,353 to €12,938
- Profit (loss) carried forward +€3,672
up €3,672, from -€357 to €3,314
- Short-term financial debts -€3,316
down €3,316 (-33.2%), from €9,979 to €6,663
- Gross operating margin -€21,243
down €21,243 (-70.1%), from €30,315 to €9,072
- Financial income +€2,831
up €2,831 (+549%), from €516 to €3,347
- Financial charges -€1,131
down €1,131 (-23.0%), from €4,920 to €3,788
of which Financial charges: -€838
- Depreciation -€905
down €905 (-64.7%), from €1,398 to €493
- Taxes -€829
down €829 (-17.2%), from €4,809 to €3,980
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 | €39,652 | €52,386 | +€12,735 | +32.1% |
| Fixed assets | 21/28 | €2,259 | €1,765 | -€493 | -21.8% |
| Intangible fixed assets | 21 | €536 | €395 | -€141 | -26.4% |
| Tangible fixed assets | 22/27 | €1,590 | €1,238 | -€352 | -22.1% |
| Land and buildings | 22 | - | €869 | +€869 | |
| Furniture and vehicles | 24 | €501 | €369 | -€132 | -26.4% |
| Other tangible fixed assets | 26 | €1,089 | - | -€1,089 | |
| Financial fixed assets | 28 | €133 | €133 | = | 0.0% |
| Current assets | 29/58 | €37,393 | €50,621 | +€13,228 | +35.4% |
| Amounts receivable within one year | 40/41 | €32,790 | €50,621 | +€17,831 | +54.4% |
| Trade receivables | 40 | €18,867 | - | -€18,867 | |
| Other amounts receivable | 41 | €13,923 | €50,621 | +€36,697 | +264% |
| Cash at bank and in hand | 54/58 | €115 | - | -€115 | |
| Deferred charges and accrued income | 490/1 | €4,488 | - | -€4,488 | |
| Total equity and liabilities | 10/49 | €39,652 | €52,386 | +€12,735 | +32.1% |
| Equity | 10/15 | €2,081 | €5,753 | +€3,672 | +176% |
| Contributions | 10/11 | €2,438 | €2,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€357 | €3,314 | +€3,672 | |
| Amounts payable | 17/49 | €37,571 | €46,634 | +€9,063 | +24.1% |
| Amounts payable after more than one year | 17 | - | €25,263 | +€25,263 | |
| Financial debts | 170/4 | - | €25,263 | +€25,263 | |
| Amounts payable within one year | 42/48 | €37,147 | €21,371 | -€15,776 | -42.5% |
| Financial debts | 43 | €9,979 | €6,663 | -€3,316 | -33.2% |
| Credit institutions | 430/8 | €9,979 | €6,663 | -€3,316 | -33.2% |
| Trade debts | 44 | €18,736 | €1,770 | -€16,966 | -90.6% |
| Suppliers | 440/4 | €18,736 | €1,770 | -€16,966 | -90.6% |
| Advances received on contracts in progress | 46 | €1,079 | - | -€1,079 | |
| Taxes, remuneration and social security | 45 | €7,353 | €12,938 | +€5,585 | +76.0% |
| Taxes | 450/3 | €7,353 | €12,938 | +€5,585 | +76.0% |
| Accrued charges and deferred income | 492/3 | €424 | - | -€424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,398 | €493 | -€905 | -64.7% |
| Other operating charges | 640/8 | - | €486 | +€486 | |
| Gross operating margin | 9900 | €30,315 | €9,072 | -€21,243 | -70.1% |
| Operating profit (loss) | 9901 | €28,917 | €8,093 | -€20,824 | -72.0% |
| Financial income | 75/76B | €516 | €3,347 | +€2,831 | +549% |
| Recurring financial income | 75 | €516 | €3,347 | +€2,831 | +549% |
| Financial charges | 65/66B | €4,920 | €3,788 | -€1,131 | -23.0% |
| Recurring financial charges | 65 | €4,626 | €3,788 | -€838 | -18.1% |
| Non-recurring financial charges | 66B | €294 | - | -€294 | |
| Profit (loss) for the period before taxes | 9903 | €24,513 | €7,652 | -€16,862 | -68.8% |
| Income taxes | 67/77 | €4,809 | €3,980 | -€829 | -17.2% |
| Profit (loss) for the period | 9904 | €19,705 | €3,672 | -€16,033 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,705 | €3,672 | -€16,033 | -81.4% |
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 20 October 2026 via checked.be.