MORE THAN 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.
MORE THAN COACHING
Largest movements
- Receivables within one year -€18,658
down €18,658 (-59.1%), from €31,564 to €12,906
of which Trade receivables: -€20,564
- Cash -€2,603
down €2,603 (-16.7%), from €15,577 to €12,974
mainly Trade debts (-€16,048) and Investment in fixed assets (net) (-€2,822)
- Tangible fixed assets +€1,654
up €1,654 (+124%), from €1,332 to €2,986
- Trade debts -€16,048
down €16,048 (-83.0%), from €19,342 to €3,295
- Profit (loss) carried forward -€2,786
down €2,786 (-47.3%), from €5,886 to €3,100
- Tax, wage and social debts -€2,553
down €2,553 (-46.6%), from €5,479 to €2,925
- Other debts +€1,556
up €1,556 (+13.5%), from €11,526 to €13,082
- Gross operating margin -€4,993
down €4,993 (-51.3%), from €9,741 to €4,747
- Taxes -€3,843
down €3,843, from €3,259 to -€584
- Write-downs +€3,600
new in 2025: €3,600
- Other operating charges +€799
up €799 (+151%), from €530 to €1,329
- Depreciation -€541
down €541 (-31.7%), from €1,709 to €1,168
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 | €49,166 | €29,311 | -€19,855 | -40.4% |
| Fixed assets | 21/28 | €1,332 | €2,986 | +€1,654 | +124% |
| Tangible fixed assets | 22/27 | €1,332 | €2,986 | +€1,654 | +124% |
| Furniture and vehicles | 24 | €1,332 | €2,986 | +€1,654 | +124% |
| Current assets | 29/58 | €47,834 | €26,325 | -€21,508 | -45.0% |
| Amounts receivable within one year | 40/41 | €31,564 | €12,906 | -€18,658 | -59.1% |
| Trade receivables | 40 | €30,953 | €10,388 | -€20,564 | -66.4% |
| Other amounts receivable | 41 | €611 | €2,518 | +€1,907 | +312% |
| Cash at bank and in hand | 54/58 | €15,577 | €12,974 | -€2,603 | -16.7% |
| Deferred charges and accrued income | 490/1 | €692 | €446 | -€247 | -35.6% |
| Total equity and liabilities | 10/49 | €49,166 | €29,311 | -€19,855 | -40.4% |
| Equity | 10/15 | €12,794 | €10,009 | -€2,786 | -21.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €709 | €709 | = | 0.0% |
| Non-distributable reserves | 130/1 | €709 | €709 | = | 0.0% |
| Reserves not available under the articles | 1311 | €709 | €709 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,886 | €3,100 | -€2,786 | -47.3% |
| Amounts payable | 17/49 | €36,371 | €19,303 | -€17,069 | -46.9% |
| Amounts payable within one year | 42/48 | €36,347 | €19,303 | -€17,045 | -46.9% |
| Trade debts | 44 | €19,342 | €3,295 | -€16,048 | -83.0% |
| Suppliers | 440/4 | €19,342 | €3,295 | -€16,048 | -83.0% |
| Taxes, remuneration and social security | 45 | €5,479 | €2,925 | -€2,553 | -46.6% |
| Taxes | 450/3 | €5,479 | €2,925 | -€2,553 | -46.6% |
| Other amounts payable | 47/48 | €11,526 | €13,082 | +€1,556 | +13.5% |
| Accrued charges and deferred income | 492/3 | €24 | - | -€24 | |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,709 | €1,168 | -€541 | -31.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,600 | +€3,600 | |
| Other operating charges | 640/8 | €530 | €1,329 | +€799 | +151% |
| Gross operating margin | 9900 | €9,741 | €4,747 | -€4,993 | -51.3% |
| Operating profit (loss) | 9901 | €7,501 | -€1,350 | -€8,851 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,544 | €2,020 | +€476 | +30.8% |
| Recurring financial charges | 65 | €1,544 | €2,020 | +€476 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €5,957 | -€3,370 | -€9,327 | |
| Income taxes | 67/77 | €3,259 | -€584 | -€3,843 | |
| Profit (loss) for the period | 9904 | €2,698 | -€2,786 | -€5,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,698 | -€2,786 | -€5,484 |
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 18 October 2026 via checked.be.