MF 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.
MF COACHING
Largest movements
- Tangible fixed assets -€4,554
down €4,554 (-17.6%), from €25,884 to €21,330
of which Furniture and vehicles: -€5,695
- Receivables within one year -€2,720
down €2,720 (-40.4%), from €6,730 to €4,010
of which Other amounts receivable: -€2,471
- Cash -€695
down €695 (-31.3%), from €2,224 to €1,529
mainly Debts after one year (-€5,621) and Trade debts (-€3,535)
- Debts after one year -€5,621
down €5,621 (-27.8%), from €20,191 to €14,570
- Trade debts -€3,535
down €3,535 (-63.5%), from €5,571 to €2,036
- Profit (loss) carried forward +€1,450
up €1,450, from -€869 to €581
- Current portion of long-term debt -€639
down €639 (-10.2%), from €6,260 to €5,621
- Tax, wage and social debts +€564
up €564 (+483%), from €117 to €680
- Gross operating margin +€4,459
up €4,459 (+68.7%), from €6,494 to €10,952
- Depreciation +€1,198
up €1,198 (+23.2%), from €5,156 to €6,355
- Other operating charges +€864
up €864 (+150%), from €577 to €1,441
- Taxes +€483
up €483 (+501%), from €96 to €580
- Financial charges -€406
down €406 (-26.5%), from €1,533 to €1,127
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 | €34,838 | €26,909 | -€7,929 | -22.8% |
| Fixed assets | 21/28 | €25,884 | €21,330 | -€4,554 | -17.6% |
| Tangible fixed assets | 22/27 | €25,884 | €21,330 | -€4,554 | -17.6% |
| Plant, machinery and equipment | 23 | - | €1,140 | +€1,140 | |
| Furniture and vehicles | 24 | €25,884 | €20,189 | -€5,695 | -22.0% |
| Current assets | 29/58 | €8,954 | €5,580 | -€3,375 | -37.7% |
| Amounts receivable within one year | 40/41 | €6,730 | €4,010 | -€2,720 | -40.4% |
| Trade receivables | 40 | €4,259 | €4,010 | -€249 | -5.9% |
| Other amounts receivable | 41 | €2,471 | - | -€2,471 | |
| Cash at bank and in hand | 54/58 | €2,224 | €1,529 | -€695 | -31.3% |
| Deferred charges and accrued income | 490/1 | - | €41 | +€41 | |
| Total equity and liabilities | 10/49 | €34,838 | €26,909 | -€7,929 | -22.8% |
| Equity | 10/15 | €1,131 | €2,581 | +€1,450 | +128% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€869 | €581 | +€1,450 | |
| Amounts payable | 17/49 | €33,707 | €24,328 | -€9,379 | -27.8% |
| Amounts payable after more than one year | 17 | €20,191 | €14,570 | -€5,621 | -27.8% |
| Financial debts | 170/4 | €20,191 | €14,570 | -€5,621 | -27.8% |
| Amounts payable within one year | 42/48 | €13,516 | €9,758 | -€3,758 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €6,260 | €5,621 | -€639 | -10.2% |
| Trade debts | 44 | €5,571 | €2,036 | -€3,535 | -63.5% |
| Suppliers | 440/4 | €5,571 | €2,036 | -€3,535 | -63.5% |
| Taxes, remuneration and social security | 45 | €117 | €680 | +€564 | +483% |
| Taxes | 450/3 | €117 | €680 | +€564 | +483% |
| Other amounts payable | 47/48 | €1,568 | €1,420 | -€147 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,156 | €6,355 | +€1,198 | +23.2% |
| Other operating charges | 640/8 | €577 | €1,441 | +€864 | +150% |
| Gross operating margin | 9900 | €6,494 | €10,952 | +€4,459 | +68.7% |
| Operating profit (loss) | 9901 | €760 | €3,157 | +€2,397 | +315% |
| Financial charges | 65/66B | €1,533 | €1,127 | -€406 | -26.5% |
| Recurring financial charges | 65 | €1,533 | €1,127 | -€406 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | -€773 | €2,030 | +€2,802 | |
| Income taxes | 67/77 | €96 | €580 | +€483 | +501% |
| Profit (loss) for the period | 9904 | -€869 | €1,450 | +€2,319 | |
| Profit (loss) for the period to be appropriated | 9905 | -€869 | €1,450 | +€2,319 |
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 14 October 2026 via checked.be.