MDK Coaching: what changed
Two fiscal 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.
MDK Coaching
Largest movements
- Cash -€132,133
down €132,133 (-88.7%), from €148,960 to €16,827
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€57,514)
- Receivables within one year +€57,514
up €57,514 (+256.9%), from €22,386 to €79,900
of which Trade receivables: +€57,088
- Tangible fixed assets +€18,256
up €18,256 (+155.0%), from €11,775 to €30,031
of which Plant, machinery and equipment: +€16,896
- Financial fixed assets +€4,080
new in 2025: €4,080
- Reserves -€75,809
down €75,809 (-57.8%), from €131,079 to €55,270
- Trade debts +€32,117
up €32,117 (+259.5%), from €12,377 to €44,494
- Tax, wage and social debts -€8,207
down €8,207 (-47.0%), from €17,457 to €9,251
of which Taxes: -€6,707
- Accrued charges and deferred income +€1,920
up €1,920 (+40.0%), from €4,800 to €6,720
- Gross operating margin +€6,587
up €6,587 (+18.6%), from €35,488 to €42,076
- Depreciation +€3,371
up €3,371 (+138.2%), from €2,438 to €5,809
- Taxes -€1,989
down €1,989 (-26.3%), from €7,548 to €5,559
- Other operating charges +€1,347
up €1,347 (+156.9%), from €859 to €2,206
- Staff costs -€1,345
down €1,345 (-82.5%), from €1,630 to €285
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 | €183,121 | €130,838 | -€52,283 | -28.6% |
| Fixed assets | 21/28 | €11,775 | €34,111 | +€22,336 | +189.7% |
| Tangible fixed assets | 22/27 | €11,775 | €30,031 | +€18,256 | +155.0% |
| Plant, machinery and equipment | 23 | €9,691 | €26,587 | +€16,896 | +174.4% |
| Furniture and vehicles | 24 | €2,084 | €1,558 | -€526 | -25.2% |
| Other tangible fixed assets | 26 | - | €1,886 | +€1,886 | |
| Financial fixed assets | 28 | - | €4,080 | +€4,080 | |
| Current assets | 29/58 | €171,346 | €96,727 | -€74,619 | -43.5% |
| Amounts receivable within one year | 40/41 | €22,386 | €79,900 | +€57,514 | +256.9% |
| Trade receivables | 40 | €21,383 | €78,470 | +€57,088 | +267.0% |
| Other amounts receivable | 41 | €1,003 | €1,429 | +€426 | +42.5% |
| Cash at bank and in hand | 54/58 | €148,960 | €16,827 | -€132,133 | -88.7% |
| Total equity and liabilities | 10/49 | €183,121 | €130,838 | -€52,283 | -28.6% |
| Equity | 10/15 | €136,079 | €60,270 | -€75,809 | -55.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €131,079 | €55,270 | -€75,809 | -57.8% |
| Distributable reserves | 133 | €131,079 | €55,270 | -€75,809 | -57.8% |
| Amounts payable | 17/49 | €47,041 | €70,567 | +€23,526 | +50.0% |
| Amounts payable within one year | 42/48 | €42,241 | €63,847 | +€21,606 | +51.1% |
| Financial debts | 43 | €1,809 | €50 | -€1,759 | -97.3% |
| Credit institutions | 430/8 | €1,809 | €50 | -€1,759 | -97.3% |
| Trade debts | 44 | €12,377 | €44,494 | +€32,117 | +259.5% |
| Suppliers | 440/4 | €12,377 | €44,494 | +€32,117 | +259.5% |
| Taxes, remuneration and social security | 45 | €17,457 | €9,251 | -€8,207 | -47.0% |
| Taxes | 450/3 | €15,957 | €9,251 | -€6,707 | -42.0% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €10,598 | €10,053 | -€545 | -5.1% |
| Accrued charges and deferred income | 492/3 | €4,800 | €6,720 | +€1,920 | +40.0% |
| Remuneration, social security and pensions | 62 | €1,630 | €285 | -€1,345 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,438 | €5,809 | +€3,371 | +138.2% |
| Other operating charges | 640/8 | €859 | €2,206 | +€1,347 | +156.9% |
| Gross operating margin | 9900 | €35,488 | €42,076 | +€6,587 | +18.6% |
| Operating profit (loss) | 9901 | €30,561 | €33,776 | +€3,215 | +10.5% |
| Financial income | 75/76B | €1 | €1 | +€0 | +15.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +15.0% |
| Financial charges | 65/66B | €4,657 | €4,026 | -€631 | -13.5% |
| Recurring financial charges | 65 | €4,657 | €4,026 | -€631 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €25,905 | €29,751 | +€3,846 | +14.8% |
| Income taxes | 67/77 | €7,548 | €5,559 | -€1,989 | -26.3% |
| Profit (loss) for the period | 9904 | €18,357 | €24,191 | +€5,834 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,357 | €24,191 | +€5,834 | +31.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.