LD 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.
LD Coaching
Largest movements
- Cash +€38,094
up €38,094 (+71.3%), from €53,429 to €91,523
mainly Net result for the year (+€28,285) and Tax, wage and social debts (+€9,847)
- Tangible fixed assets -€6,553
down €6,553 (-29.4%), from €22,306 to €15,753
- Receivables within one year -€6,306
down €6,306 (-55.4%), from €11,380 to €5,075
- Profit (loss) carried forward +€27,452
up €27,452 (+67.3%), from €40,816 to €68,269
- Other debts -€14,232
down €14,232 (-67.7%), from €21,037 to €6,805
- Tax, wage and social debts +€9,847
up €9,847 (+39.6%), from €24,897 to €34,743
of which Taxes: +€11,796
- Trade debts +€2,372
up €2,372 (+1561.2%), from €152 to €2,524
- Gross operating margin -€7,557
down €7,557 (-12.7%), from €59,679 to €52,122
- Depreciation +€5,953
up €5,953 (+215.7%), from €2,760 to €8,713
- Taxes -€2,415
down €2,415 (-16.0%), from €15,121 to €12,706
- Financial charges +€1,883
up €1,883 (+5798.0%), from €32 to €1,916
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 | €87,402 | €112,841 | +€25,439 | +29.1% |
| Fixed assets | 21/28 | €22,306 | €15,753 | -€6,553 | -29.4% |
| Tangible fixed assets | 22/27 | €22,306 | €15,753 | -€6,553 | -29.4% |
| Furniture and vehicles | 24 | €22,306 | €15,753 | -€6,553 | -29.4% |
| Current assets | 29/58 | €65,095 | €97,088 | +€31,993 | +49.1% |
| Amounts receivable within one year | 40/41 | €11,380 | €5,075 | -€6,306 | -55.4% |
| Trade receivables | 40 | €11,380 | €5,075 | -€6,306 | -55.4% |
| Cash at bank and in hand | 54/58 | €53,429 | €91,523 | +€38,094 | +71.3% |
| Deferred charges and accrued income | 490/1 | €286 | €490 | +€204 | +71.2% |
| Total equity and liabilities | 10/49 | €87,402 | €112,841 | +€25,439 | +29.1% |
| Equity | 10/15 | €41,316 | €68,769 | +€27,452 | +66.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,816 | €68,269 | +€27,452 | +67.3% |
| Amounts payable | 17/49 | €46,085 | €44,072 | -€2,013 | -4.4% |
| Amounts payable within one year | 42/48 | €46,085 | €44,072 | -€2,013 | -4.4% |
| Trade debts | 44 | €152 | €2,524 | +€2,372 | +1561.2% |
| Suppliers | 440/4 | €152 | €2,524 | +€2,372 | +1561.2% |
| Taxes, remuneration and social security | 45 | €24,897 | €34,743 | +€9,847 | +39.6% |
| Taxes | 450/3 | €22,948 | €34,743 | +€11,796 | +51.4% |
| Remuneration and social security | 454/9 | €1,949 | - | -€1,949 | |
| Other amounts payable | 47/48 | €21,037 | €6,805 | -€14,232 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,760 | €8,713 | +€5,953 | +215.7% |
| Other operating charges | 640/8 | €110 | €600 | +€490 | +445.5% |
| Gross operating margin | 9900 | €59,679 | €52,122 | -€7,557 | -12.7% |
| Operating profit (loss) | 9901 | €56,809 | €42,808 | -€14,000 | -24.6% |
| Financial income | 75/76B | €20 | €99 | +€79 | +392.6% |
| Recurring financial income | 75 | €20 | €99 | +€79 | +392.6% |
| Financial charges | 65/66B | €32 | €1,916 | +€1,883 | +5798.0% |
| Recurring financial charges | 65 | €32 | €1,916 | +€1,883 | +5798.0% |
| Profit (loss) for the period before taxes | 9903 | €56,796 | €40,991 | -€15,805 | -27.8% |
| Income taxes | 67/77 | €15,121 | €12,706 | -€2,415 | -16.0% |
| Profit (loss) for the period | 9904 | €41,675 | €28,285 | -€13,390 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,675 | €28,285 | -€13,390 | -32.1% |
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.