MLB COACHING ET FORMATIONS: 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.
MLB COACHING ET FORMATIONS
Largest movements
- Cash -€5,018
down €5,018 (-38.2%), from €13,144 to €8,126
mainly Net result for the year (-€6,470) and Tax, wage and social debts (-€2,098)
- Deferred charges and accrued income -€2,946
down €2,946 (-100%), from €2,946 to €0
- Formation expenses -€321
down €321 (-100%), from €321 to €0
- Receivables within one year +€297
up €297 (+145%), from €206 to €503
of which Trade receivables: +€463
- Tangible fixed assets -€235
down €235 (-34.6%), from €678 to €443
- Profit (loss) carried forward -€6,470
down €6,470, from €6,072 to -€398
- Other debts +€2,787
new in 2025: €2,787
- Tax, wage and social debts -€2,098
down €2,098 (-27.9%), from €7,531 to €5,434
of which Remuneration and social security: -€1,532
- Trade debts -€1,691
down €1,691 (-100%), from €1,691 to €0
- Accrued charges and deferred income -€750
down €750 (-100%), from €750 to €0
- Turnover -€23,432
no longer reported in 2025 (was €23,432)
- Purchases and services -€15,006
no longer reported in 2025 (was €15,006)
- Gross operating margin -€13,472
down €13,472, from €8,426 to -€5,046
- Taxes -€1,372
down €1,372 (-84.4%), from €1,626 to €254
- Financial charges +€296
up €296 (+319%), from €93 to €389
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 | €17,295 | €9,072 | -€8,223 | -47.5% |
| Formation expenses | 20 | €321 | €0 | -€321 | -100% |
| Fixed assets | 21/28 | €678 | €443 | -€235 | -34.6% |
| Tangible fixed assets | 22/27 | €678 | €443 | -€235 | -34.6% |
| Furniture and vehicles | 24 | €678 | €443 | -€235 | -34.6% |
| Current assets | 29/58 | €16,296 | €8,629 | -€7,667 | -47.0% |
| Amounts receivable within one year | 40/41 | €206 | €503 | +€297 | +145% |
| Trade receivables | 40 | €40 | €503 | +€463 | +1,157% |
| Other amounts receivable | 41 | €166 | €0 | -€166 | -100% |
| Cash at bank and in hand | 54/58 | €13,144 | €8,126 | -€5,018 | -38.2% |
| Deferred charges and accrued income | 490/1 | €2,946 | €0 | -€2,946 | -100% |
| Total equity and liabilities | 10/49 | €17,295 | €9,072 | -€8,223 | -47.5% |
| Equity | 10/15 | €7,322 | €852 | -€6,470 | -88.4% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,072 | -€398 | -€6,470 | |
| Amounts payable | 17/49 | €9,973 | €8,221 | -€1,752 | -17.6% |
| Amounts payable within one year | 42/48 | €9,223 | €8,221 | -€1,002 | -10.9% |
| Trade debts | 44 | €1,691 | €0 | -€1,691 | -100% |
| Suppliers | 440/4 | €1,691 | €0 | -€1,691 | -100% |
| Taxes, remuneration and social security | 45 | €7,531 | €5,434 | -€2,098 | -27.9% |
| Taxes | 450/3 | €4,499 | €3,934 | -€566 | -12.6% |
| Remuneration and social security | 454/9 | €3,032 | €1,500 | -€1,532 | -50.5% |
| Other amounts payable | 47/48 | - | €2,787 | +€2,787 | |
| Accrued charges and deferred income | 492/3 | €750 | €0 | -€750 | -100% |
| Turnover | 70 | €23,432 | - | -€23,432 | |
| Goods, raw materials, services and sundry goods | 60/61 | €15,006 | - | -€15,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €634 | €555 | -€79 | -12.4% |
| Other operating charges | 640/8 | - | €226 | +€226 | |
| Gross operating margin | 9900 | €8,426 | -€5,046 | -€13,472 | |
| Operating profit (loss) | 9901 | €7,791 | -€5,828 | -€13,619 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €93 | €389 | +€296 | +319% |
| Recurring financial charges | 65 | €93 | €389 | +€296 | +319% |
| Profit (loss) for the period before taxes | 9903 | €7,698 | -€6,217 | -€13,915 | |
| Income taxes | 67/77 | €1,626 | €254 | -€1,372 | -84.4% |
| Profit (loss) for the period | 9904 | €6,072 | -€6,470 | -€12,543 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,072 | -€6,470 | -€12,543 |
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 25 October 2026 via checked.be.