NowCoaching: 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.
NowCoaching
Largest movements
- Tangible fixed assets +€78,846
up €78,846 (+1271.6%), from €6,201 to €85,047
of which Furniture and vehicles: +€79,294
- Cash +€39,988
up €39,988 (+113.1%), from €35,355 to €75,343
mainly Debts after one year (+€56,634) and Net result for the year (+€49,415)
- Deferred charges and accrued income +€2,942
up €2,942 (+164.0%), from €1,793 to €4,735
- Debts after one year +€56,634
new in 2025: €56,634
- Reserves +€48,582
up €48,582 (+73.2%), from €66,377 to €114,959
- Current portion of long-term debt +€13,878
new in 2025: €13,878
- Tax, wage and social debts +€2,866
up €2,866 (+22.8%), from €12,586 to €15,452
of which Remuneration and social security: +€2,595
- Gross operating margin -€23,077
down €23,077 (-17.5%), from €131,510 to €108,434
- Financial charges +€19,586
up €19,586 (+649.5%), from €3,016 to €22,601
- Provisions -€18,639
down €18,639 (-96.9%), from €19,231 to €592
- Taxes -€17,923
down €17,923 (-45.4%), from €39,449 to €21,525
- Depreciation +€13,280
up €13,280 (+839.4%), from €1,582 to €14,862
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 | €105,132 | €228,549 | +€123,417 | +117.4% |
| Fixed assets | 21/28 | €6,201 | €85,047 | +€78,846 | +1271.6% |
| Tangible fixed assets | 22/27 | €6,201 | €85,047 | +€78,846 | +1271.6% |
| Furniture and vehicles | 24 | €4,366 | €83,660 | +€79,294 | +1816.2% |
| Other tangible fixed assets | 26 | €1,835 | €1,387 | -€448 | -24.4% |
| Current assets | 29/58 | €98,931 | €143,502 | +€44,571 | +45.1% |
| Amounts receivable within one year | 40/41 | €61,782 | €63,424 | +€1,642 | +2.7% |
| Trade receivables | 40 | €31,763 | €11,716 | -€20,047 | -63.1% |
| Other amounts receivable | 41 | €30,020 | €51,708 | +€21,688 | +72.2% |
| Cash at bank and in hand | 54/58 | €35,355 | €75,343 | +€39,988 | +113.1% |
| Deferred charges and accrued income | 490/1 | €1,793 | €4,735 | +€2,942 | +164.0% |
| Total equity and liabilities | 10/49 | €105,132 | €228,549 | +€123,417 | +117.4% |
| Equity | 10/15 | €69,377 | €117,959 | +€48,582 | +70.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €66,377 | €114,959 | +€48,582 | +73.2% |
| Distributable reserves | 133 | €66,377 | €114,959 | +€48,582 | +73.2% |
| Provisions and deferred taxes | 16 | €19,231 | €19,822 | +€592 | +3.1% |
| Provisions for liabilities and charges | 160/5 | €19,231 | €19,822 | +€592 | +3.1% |
| Other liabilities and charges | 164/5 | €19,231 | €19,822 | +€592 | +3.1% |
| Amounts payable | 17/49 | €16,524 | €90,768 | +€74,244 | +449.3% |
| Amounts payable after more than one year | 17 | - | €56,634 | +€56,634 | |
| Financial debts | 170/4 | - | €56,634 | +€56,634 | |
| Amounts payable within one year | 42/48 | €16,524 | €34,133 | +€17,609 | +106.6% |
| Current portion of amounts payable after more than one year | 42 | - | €13,878 | +€13,878 | |
| Financial debts | 43 | €880 | €900 | +€20 | +2.3% |
| Credit institutions | 430/8 | €880 | €900 | +€20 | +2.3% |
| Trade debts | 44 | €2,457 | €3,320 | +€863 | +35.1% |
| Suppliers | 440/4 | €2,457 | €3,320 | +€863 | +35.1% |
| Taxes, remuneration and social security | 45 | €12,586 | €15,452 | +€2,866 | +22.8% |
| Taxes | 450/3 | €12,586 | €12,857 | +€271 | +2.2% |
| Remuneration and social security | 454/9 | - | €2,595 | +€2,595 | |
| Other amounts payable | 47/48 | €601 | €583 | -€18 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,582 | €14,862 | +€13,280 | +839.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €19,231 | €592 | -€18,639 | -96.9% |
| Other operating charges | 640/8 | €1,036 | - | -€1,036 | |
| Gross operating margin | 9900 | €131,510 | €108,434 | -€23,077 | -17.5% |
| Operating profit (loss) | 9901 | €109,661 | €92,980 | -€16,681 | -15.2% |
| Financial income | 75/76B | €39 | €562 | +€522 | +1323.4% |
| Recurring financial income | 75 | €39 | €562 | +€522 | +1323.4% |
| Financial charges | 65/66B | €3,016 | €22,601 | +€19,586 | +649.5% |
| Recurring financial charges | 65 | €3,016 | €22,601 | +€19,586 | +649.5% |
| Profit (loss) for the period before taxes | 9903 | €106,685 | €70,940 | -€35,744 | -33.5% |
| Income taxes | 67/77 | €39,449 | €21,525 | -€17,923 | -45.4% |
| Profit (loss) for the period | 9904 | €67,236 | €49,415 | -€17,821 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,236 | €49,415 | -€17,821 | -26.5% |
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 2 October 2026 via checked.be.