NextStep 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.
NextStep coaching
Largest movements
- Current investments -€60,960
down €60,960 (-38.1%), from €160,000 to €99,040
- Receivables within one year +€25,110
up €25,110 (+143.1%), from €17,548 to €42,658
of which Trade receivables: +€25,916
- Tangible fixed assets -€21,159
down €21,159 (-12.2%), from €173,107 to €151,948
of which Land and buildings: -€16,816
- Deferred charges and accrued income +€19,689
up €19,689 (+518.3%), from €3,799 to €23,487
- Cash +€6,663
up €6,663 (+10.4%), from €64,256 to €70,919
mainly Current investments (+€60,960) and Net result for the year (+€39,422)
- Debts after one year -€40,176
down €40,176 (-33.3%), from €120,548 to €80,372
- Tax, wage and social debts +€24,698
up €24,698 (+149.4%), from €16,527 to €41,225
of which Taxes: +€21,087
- Reserves -€19,863
down €19,863 (-8.4%), from €236,417 to €216,554
of which Distributable reserves: -€19,873
- Other debts +€10,044
new in 2025: €10,044
- Trade debts -€4,937
down €4,937 (-11.4%), from €43,248 to €38,311
- Gross operating margin -€22,247
down €22,247 (-12.6%), from €176,594 to €154,347
- Taxes -€6,547
down €6,547 (-27.5%), from €23,834 to €17,287
- Staff costs +€5,469
up €5,469 (+7.7%), from €71,118 to €76,587
- Other operating charges -€4,131
down €4,131 (-59.0%), from €7,000 to €2,870
- Financial income +€3,294
up €3,294 (+174.5%), from €1,888 to €5,182
of which Financial income: +€5,157
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 | €418,760 | €388,103 | -€30,657 | -7.3% |
| Fixed assets | 21/28 | €173,157 | €151,998 | -€21,159 | -12.2% |
| Tangible fixed assets | 22/27 | €173,107 | €151,948 | -€21,159 | -12.2% |
| Land and buildings | 22 | €158,228 | €141,412 | -€16,816 | -10.6% |
| Plant, machinery and equipment | 23 | €10,983 | €8,296 | -€2,687 | -24.5% |
| Furniture and vehicles | 24 | €3,896 | €2,240 | -€1,656 | -42.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €245,603 | €236,104 | -€9,499 | -3.9% |
| Amounts receivable within one year | 40/41 | €17,548 | €42,658 | +€25,110 | +143.1% |
| Trade receivables | 40 | €12,626 | €38,542 | +€25,916 | +205.3% |
| Other amounts receivable | 41 | €4,922 | €4,116 | -€806 | -16.4% |
| Current investments | 50/53 | €160,000 | €99,040 | -€60,960 | -38.1% |
| Cash at bank and in hand | 54/58 | €64,256 | €70,919 | +€6,663 | +10.4% |
| Deferred charges and accrued income | 490/1 | €3,799 | €23,487 | +€19,689 | +518.3% |
| Total equity and liabilities | 10/49 | €418,760 | €388,103 | -€30,657 | -7.3% |
| Equity | 10/15 | €238,024 | €218,151 | -€19,873 | -8.3% |
| Contributions | 10/11 | €110 | €100 | -€10 | -9.1% |
| Reserves | 13 | €236,417 | €216,554 | -€19,863 | -8.4% |
| Non-distributable reserves | 130/1 | - | €10 | +€10 | |
| Reserves not available under the articles | 1311 | - | €10 | +€10 | |
| Distributable reserves | 133 | €236,417 | €216,544 | -€19,873 | -8.4% |
| Profit (loss) carried forward | 14 | €1,497 | €1,497 | = | 0.0% |
| Amounts payable | 17/49 | €180,735 | €169,952 | -€10,784 | -6.0% |
| Amounts payable after more than one year | 17 | €120,548 | €80,372 | -€40,176 | -33.3% |
| Other amounts payable | 178/9 | €120,548 | €80,372 | -€40,176 | -33.3% |
| Amounts payable within one year | 42/48 | €59,775 | €89,580 | +€29,805 | +49.9% |
| Trade debts | 44 | €43,248 | €38,311 | -€4,937 | -11.4% |
| Suppliers | 440/4 | €43,248 | €38,311 | -€4,937 | -11.4% |
| Taxes, remuneration and social security | 45 | €16,527 | €41,225 | +€24,698 | +149.4% |
| Taxes | 450/3 | €10,755 | €31,842 | +€21,087 | +196.1% |
| Remuneration and social security | 454/9 | €5,772 | €9,383 | +€3,611 | +62.6% |
| Other amounts payable | 47/48 | - | €10,044 | +€10,044 | |
| Accrued charges and deferred income | 492/3 | €413 | - | -€413 | |
| Remuneration, social security and pensions | 62 | €71,118 | €76,587 | +€5,469 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,079 | €21,159 | +€1,080 | +5.4% |
| Other operating charges | 640/8 | €7,000 | €2,870 | -€4,131 | -59.0% |
| Gross operating margin | 9900 | €176,594 | €154,347 | -€22,247 | -12.6% |
| Operating profit (loss) | 9901 | €78,397 | €53,731 | -€24,666 | -31.5% |
| Financial income | 75/76B | €1,888 | €5,182 | +€3,294 | +174.5% |
| Recurring financial income | 75 | €25 | €5,182 | +€5,157 | +20999.1% |
| Non-recurring financial income | 76B | €1,863 | - | -€1,863 | |
| Financial charges | 65/66B | €312 | €2,204 | +€1,892 | +605.5% |
| Recurring financial charges | 65 | €312 | €2,204 | +€1,892 | +605.5% |
| Profit (loss) for the period before taxes | 9903 | €79,972 | €56,709 | -€23,264 | -29.1% |
| Income taxes | 67/77 | €23,834 | €17,287 | -€6,547 | -27.5% |
| Profit (loss) for the period | 9904 | €56,138 | €39,422 | -€16,717 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,138 | €39,422 | -€16,717 | -29.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.