LIFE CHANGING 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.
LIFE CHANGING COACH
Largest movements
- Receivables within one year -€26,870
down €26,870 (-13.9%), from €192,902 to €166,033
of which Trade receivables: -€58,122
- Deferred charges and accrued income +€22,413
new in 2025: €22,413
- Cash +€18,495
up €18,495 (+491%), from €3,765 to €22,260
mainly Trade debts (+€55,857) and Receivables within one year (+€26,870)
- Tangible fixed assets +€15,584
up €15,584 (+3.8%), from €415,219 to €430,803
- Trade debts +€55,857
up €55,857 (+158%), from €35,365 to €91,222
- Debts after one year -€53,549
down €53,549 (-10.4%), from €512,923 to €459,374
- Profit (loss) carried forward +€16,125
up €16,125 (+73.2%), from -€22,038 to -€5,913
- Accrued charges and deferred income +€8,587
new in 2025: €8,587
- Gross operating margin -€56,663
down €56,663 (-41.9%), from €135,145 to €78,482
- Depreciation -€39,604
down €39,604 (-79.7%), from €49,697 to €10,093
- Financial charges +€17,125
up €17,125 (+105%), from €16,264 to €33,388
- Taxes +€3,464
up €3,464 (+159%), from €2,175 to €5,639
- Other operating charges -€1,943
down €1,943 (-9.7%), from €19,961 to €18,017
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 | €615,086 | €641,509 | +€26,423 | +4.3% |
| Fixed assets | 21/28 | €418,419 | €430,804 | +€12,385 | +3.0% |
| Tangible fixed assets | 22/27 | €415,219 | €430,803 | +€15,584 | +3.8% |
| Land and buildings | 22 | €415,219 | €430,803 | +€15,584 | +3.8% |
| Financial fixed assets | 28 | €3,200 | €1 | -€3,199 | -100.0% |
| Current assets | 29/58 | €196,667 | €210,705 | +€14,038 | +7.1% |
| Amounts receivable within one year | 40/41 | €192,902 | €166,033 | -€26,870 | -13.9% |
| Trade receivables | 40 | €63,877 | €5,755 | -€58,122 | -91.0% |
| Other amounts receivable | 41 | €129,026 | €160,278 | +€31,252 | +24.2% |
| Cash at bank and in hand | 54/58 | €3,765 | €22,260 | +€18,495 | +491% |
| Deferred charges and accrued income | 490/1 | - | €22,413 | +€22,413 | |
| Total equity and liabilities | 10/49 | €615,086 | €641,509 | +€26,423 | +4.3% |
| Equity | 10/15 | -€3,438 | €12,687 | +€16,125 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,038 | -€5,913 | +€16,125 | +73.2% |
| Amounts payable | 17/49 | €618,524 | €628,822 | +€10,298 | +1.7% |
| Amounts payable after more than one year | 17 | €512,923 | €459,374 | -€53,549 | -10.4% |
| Financial debts | 170/4 | €512,923 | €459,374 | -€53,549 | -10.4% |
| Amounts payable within one year | 42/48 | €105,601 | €160,862 | +€55,260 | +52.3% |
| Current portion of amounts payable after more than one year | 42 | €60,887 | €58,614 | -€2,273 | -3.7% |
| Trade debts | 44 | €35,365 | €91,222 | +€55,857 | +158% |
| Suppliers | 440/4 | €35,365 | €91,222 | +€55,857 | +158% |
| Taxes, remuneration and social security | 45 | €9,349 | €11,026 | +€1,676 | +17.9% |
| Taxes | 450/3 | €9,349 | €11,026 | +€1,676 | +17.9% |
| Accrued charges and deferred income | 492/3 | - | €8,587 | +€8,587 | |
| Non-recurring operating income | 76A | - | €21,102 | +€21,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,697 | €10,093 | -€39,604 | -79.7% |
| Other operating charges | 640/8 | €19,961 | €18,017 | -€1,943 | -9.7% |
| Gross operating margin | 9900 | €135,145 | €78,482 | -€56,663 | -41.9% |
| Operating profit (loss) | 9901 | €65,488 | €50,372 | -€15,116 | -23.1% |
| Financial income | 75/76B | €3,386 | €4,780 | +€1,394 | +41.2% |
| Recurring financial income | 75 | €3,386 | €4,780 | +€1,394 | +41.2% |
| Financial charges | 65/66B | €16,264 | €33,388 | +€17,125 | +105% |
| Recurring financial charges | 65 | €16,264 | €33,388 | +€17,125 | +105% |
| Profit (loss) for the period before taxes | 9903 | €52,610 | €21,764 | -€30,847 | -58.6% |
| Income taxes | 67/77 | €2,175 | €5,639 | +€3,464 | +159% |
| Profit (loss) for the period | 9904 | €50,435 | €16,125 | -€34,311 | -68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,435 | €16,125 | -€34,311 | -68.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.