La Forêt Comme Coach: 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.
La Forêt Comme Coach
Largest movements
- Cash -€13,175
down €13,175 (-37.5%), from €35,138 to €21,963
mainly Receivables within one year (-€12,492) and Investment in fixed assets (net) (-€3,776)
- Receivables within one year +€12,492
up €12,492 (+50.7%), from €24,630 to €37,122
of which Trade receivables: +€6,853
- Tangible fixed assets +€3,367
up €3,367 (+97.6%), from €3,450 to €6,817
of which Furniture and vehicles: +€3,367
- Tax, wage and social debts +€2,152
up €2,152 (+2,869%), from €75 to €2,227
- Trade debts -€2,077
down €2,077 (-73.1%), from €2,843 to €766
- Gross operating margin +€1,779
up €1,779 (+62.6%), from €2,841 to €4,620
- Financial income -€419
down €419 (-73.6%), from €569 to €150
- Depreciation +€410
up €410 (+61.1%), from €671 to €1,081
- Taxes +€381
up €381 (+21.6%), from €1,760 to €2,141
- Financial charges -€237
down €237 (-38.7%), from €613 to €376
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,289 | €74,769 | +€1,480 | +2.0% |
| Fixed assets | 21/28 | €4,727 | €7,422 | +€2,695 | +57.0% |
| Intangible fixed assets | 21 | €1,277 | €605 | -€672 | -52.6% |
| Tangible fixed assets | 22/27 | €3,450 | €6,817 | +€3,367 | +97.6% |
| Furniture and vehicles | 24 | - | €3,367 | +€3,367 | |
| Other tangible fixed assets | 26 | €3,450 | €3,450 | = | 0.0% |
| Current assets | 29/58 | €68,562 | €67,347 | -€1,215 | -1.8% |
| Amounts receivable after more than one year | 29 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 291 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,630 | €37,122 | +€12,492 | +50.7% |
| Trade receivables | 40 | €13,158 | €20,011 | +€6,853 | +52.1% |
| Other amounts receivable | 41 | €11,472 | €17,111 | +€5,639 | +49.2% |
| Cash at bank and in hand | 54/58 | €35,138 | €21,963 | -€13,175 | -37.5% |
| Deferred charges and accrued income | 490/1 | €2,794 | €2,262 | -€532 | -19.0% |
| Total equity and liabilities | 10/49 | €73,289 | €74,769 | +€1,480 | +2.0% |
| Equity | 10/15 | €69,605 | €70,347 | +€742 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,460 | €34,200 | +€740 | +2.2% |
| Distributable reserves | 133 | €33,460 | €34,200 | +€740 | +2.2% |
| Profit (loss) carried forward | 14 | €29,945 | €29,947 | +€2 | 0.0% |
| Amounts payable | 17/49 | €3,684 | €4,422 | +€738 | +20.0% |
| Amounts payable within one year | 42/48 | €3,684 | €4,422 | +€738 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €766 | €760 | -€6 | -0.8% |
| Trade debts | 44 | €2,843 | €766 | -€2,077 | -73.1% |
| Suppliers | 440/4 | €2,843 | €766 | -€2,077 | -73.1% |
| Taxes, remuneration and social security | 45 | €75 | €2,227 | +€2,152 | +2,869% |
| Taxes | 450/3 | €75 | €2,227 | +€2,152 | +2,869% |
| Other amounts payable | 47/48 | - | €669 | +€669 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €671 | €1,081 | +€410 | +61.1% |
| Other operating charges | 640/8 | €357 | €430 | +€73 | +20.4% |
| Gross operating margin | 9900 | €2,841 | €4,620 | +€1,779 | +62.6% |
| Operating profit (loss) | 9901 | €1,813 | €3,109 | +€1,296 | +71.5% |
| Financial income | 75/76B | €569 | €150 | -€419 | -73.6% |
| Recurring financial income | 75 | €569 | €150 | -€419 | -73.6% |
| Financial charges | 65/66B | €613 | €376 | -€237 | -38.7% |
| Recurring financial charges | 65 | €613 | €376 | -€237 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €1,769 | €2,883 | +€1,114 | +63.0% |
| Income taxes | 67/77 | €1,760 | €2,141 | +€381 | +21.6% |
| Profit (loss) for the period | 9904 | €9 | €742 | +€733 | +8,144% |
| Profit (loss) for the period to be appropriated | 9905 | €9 | €742 | +€733 | +8,144% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.