O2 COACHING & CONSULTING: 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.
O2 COACHING & CONSULTING
Largest movements
- Cash +€44,090
up €44,090 (+90.8%), from €48,580 to €92,670
mainly Net result for the year (+€61,051) and Depreciation (+€1,664)
- Tangible fixed assets +€2,613
up €2,613 (+61.2%), from €4,272 to €6,885
of which Other tangible fixed assets: +€1,962
- Reserves +€39,000
up €39,000 (+75.0%), from €52,000 to €91,000
- Profit (loss) carried forward +€11,051
up €11,051 (+27.2%), from -€40,585 to -€29,534
- Other debts -€5,034
down €5,034 (-32.5%), from €15,484 to €10,450
- Tax, wage and social debts +€1,223
up €1,223 (+8.8%), from €13,817 to €15,040
of which Taxes: +€4,523
- Gross operating margin +€60,571
up €60,571 (+261%), from €23,182 to €83,753
- Taxes +€17,954
up €17,954 (+2,350%), from €764 to €18,718
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 | €59,648 | €106,460 | +€46,812 | +78.5% |
| Fixed assets | 21/28 | €4,272 | €6,885 | +€2,613 | +61.2% |
| Tangible fixed assets | 22/27 | €4,272 | €6,885 | +€2,613 | +61.2% |
| Furniture and vehicles | 24 | €2,221 | €2,872 | +€651 | +29.3% |
| Other tangible fixed assets | 26 | €2,051 | €4,013 | +€1,962 | +95.6% |
| Current assets | 29/58 | €55,375 | €99,574 | +€44,199 | +79.8% |
| Amounts receivable within one year | 40/41 | €6,434 | €6,745 | +€311 | +4.8% |
| Trade receivables | 40 | €6,434 | €52 | -€6,382 | -99.2% |
| Other amounts receivable | 41 | - | €6,693 | +€6,693 | |
| Current investments | 50/53 | €160 | €160 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,580 | €92,670 | +€44,090 | +90.8% |
| Deferred charges and accrued income | 490/1 | €201 | - | -€201 | |
| Total equity and liabilities | 10/49 | €59,648 | €106,460 | +€46,812 | +78.5% |
| Equity | 10/15 | €30,015 | €80,066 | +€50,051 | +167% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,000 | €91,000 | +€39,000 | +75.0% |
| Distributable reserves | 133 | €52,000 | €91,000 | +€39,000 | +75.0% |
| Profit (loss) carried forward | 14 | -€40,585 | -€29,534 | +€11,051 | +27.2% |
| Amounts payable | 17/49 | €29,633 | €26,394 | -€3,239 | -10.9% |
| Amounts payable within one year | 42/48 | €29,633 | €26,394 | -€3,239 | -10.9% |
| Trade debts | 44 | €332 | €904 | +€572 | +173% |
| Suppliers | 440/4 | €332 | €904 | +€572 | +173% |
| Taxes, remuneration and social security | 45 | €13,817 | €15,040 | +€1,223 | +8.8% |
| Taxes | 450/3 | €10,517 | €15,040 | +€4,523 | +43.0% |
| Remuneration and social security | 454/9 | €3,300 | - | -€3,300 | |
| Other amounts payable | 47/48 | €15,484 | €10,450 | -€5,034 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,331 | €1,664 | +€333 | +25.1% |
| Other operating charges | 640/8 | €330 | €754 | +€423 | +128% |
| Gross operating margin | 9900 | €23,182 | €83,753 | +€60,571 | +261% |
| Operating profit (loss) | 9901 | €21,521 | €81,336 | +€59,815 | +278% |
| Financial income | 75/76B | €68 | - | -€68 | |
| Recurring financial income | 75 | €68 | - | -€68 | |
| Financial charges | 65/66B | €1,503 | €1,567 | +€64 | +4.3% |
| Recurring financial charges | 65 | €1,503 | €1,567 | +€64 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €20,086 | €79,769 | +€59,683 | +297% |
| Income taxes | 67/77 | €764 | €18,718 | +€17,954 | +2,350% |
| Profit (loss) for the period | 9904 | €19,322 | €61,051 | +€41,729 | +216% |
| Profit (loss) for the period to be appropriated | 9905 | €19,322 | €61,051 | +€41,729 | +216% |
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 29 October 2026 via checked.be.