KIWI 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.
KIWI COACHING
Largest movements
- Cash +€5,293
up €5,293 (+41.3%), from €12,800 to €18,093
mainly Depreciation (+€7,985) and Net result for the year (+€4,148)
- Receivables within one year -€4,089
down €4,089 (-49.5%), from €8,267 to €4,178
- Tangible fixed assets -€2,773
down €2,773 (-21.3%), from €12,999 to €10,226
of which Furniture and vehicles: -€2,143
- Intangible fixed assets -€747
down €747 (-100.0%), from €747 to €0
- Other debts -€5,390
down €5,390 (-67.5%), from €7,983 to €2,593
- Profit (loss) carried forward +€4,148
up €4,148 (+92.8%), from €4,471 to €8,619
- Trade debts -€1,584
down €1,584 (-43.4%), from €3,648 to €2,064
- Tax, wage and social debts +€806
up €806 (+15.5%), from €5,211 to €6,017
- Gross operating margin -€3,363
down €3,363 (-18.2%), from €18,491 to €15,128
- Taxes -€418
down €418 (-15.2%), from €2,744 to €2,326
- Depreciation +€244
up €244 (+3.1%), from €7,741 to €7,985
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 | €34,813 | €32,793 | -€2,020 | -5.8% |
| Fixed assets | 21/28 | €13,746 | €10,226 | -€3,520 | -25.6% |
| Intangible fixed assets | 21 | €747 | €0 | -€747 | -100.0% |
| Tangible fixed assets | 22/27 | €12,999 | €10,226 | -€2,773 | -21.3% |
| Plant, machinery and equipment | 23 | €3,498 | €2,868 | -€630 | -18.0% |
| Furniture and vehicles | 24 | €9,501 | €7,358 | -€2,143 | -22.6% |
| Current assets | 29/58 | €21,067 | €22,567 | +€1,500 | +7.1% |
| Amounts receivable within one year | 40/41 | €8,267 | €4,178 | -€4,089 | -49.5% |
| Trade receivables | 40 | €8,267 | €4,178 | -€4,089 | -49.5% |
| Cash at bank and in hand | 54/58 | €12,800 | €18,093 | +€5,293 | +41.3% |
| Deferred charges and accrued income | 490/1 | - | €296 | +€296 | |
| Total equity and liabilities | 10/49 | €34,813 | €32,793 | -€2,020 | -5.8% |
| Equity | 10/15 | €6,471 | €10,619 | +€4,148 | +64.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,471 | €8,619 | +€4,148 | +92.8% |
| Amounts payable | 17/49 | €28,342 | €22,174 | -€6,168 | -21.8% |
| Amounts payable after more than one year | 17 | €11,500 | €11,500 | = | 0.0% |
| Financial debts | 170/4 | €11,500 | €11,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,842 | €10,674 | -€6,168 | -36.6% |
| Trade debts | 44 | €3,648 | €2,064 | -€1,584 | -43.4% |
| Suppliers | 440/4 | €3,648 | €2,064 | -€1,584 | -43.4% |
| Taxes, remuneration and social security | 45 | €5,211 | €6,017 | +€806 | +15.5% |
| Taxes | 450/3 | €5,211 | €6,017 | +€806 | +15.5% |
| Other amounts payable | 47/48 | €7,983 | €2,593 | -€5,390 | -67.5% |
| Non-recurring operating income | 76A | €5 | €0 | -€5 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,741 | €7,985 | +€244 | +3.1% |
| Other operating charges | 640/8 | €514 | €546 | +€33 | +6.4% |
| Gross operating margin | 9900 | €18,491 | €15,128 | -€3,363 | -18.2% |
| Operating profit (loss) | 9901 | €10,237 | €6,597 | -€3,639 | -35.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €121 | €125 | +€4 | +3.1% |
| Recurring financial charges | 65 | €121 | €125 | +€4 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €10,116 | €6,474 | -€3,642 | -36.0% |
| Income taxes | 67/77 | €2,744 | €2,326 | -€418 | -15.2% |
| Profit (loss) for the period | 9904 | €7,371 | €4,148 | -€3,223 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,371 | €4,148 | -€3,223 | -43.7% |
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 11 October 2026 via checked.be.