OKTRAINING 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.
OKTRAINING COACHING
Largest movements
- Tangible fixed assets -€23,909
down €23,909 (-13.0%), from €183,443 to €159,535
of which Plant, machinery and equipment: -€15,802
- Cash -€23,786
down €23,786 (-24.6%), from €96,632 to €72,846
mainly Contributions, distributions and other (-€118,000) and Tax, wage and social debts (-€25,346)
- Receivables within one year -€20,672
down €20,672 (-35.2%), from €58,677 to €38,005
of which Trade receivables: -€21,724
- Stocks and contracts -€6,582
down €6,582 (-46.0%), from €14,310 to €7,728
- Profit (loss) carried forward -€48,402
down €48,402 (-29.0%), from €166,636 to €118,234
- Tax, wage and social debts -€25,346
down €25,346 (-66.9%), from €37,878 to €12,532
- Gross operating margin -€82,474
down €82,474 (-40.0%), from €205,968 to €123,493
- Depreciation -€17,724
down €17,724 (-42.5%), from €41,750 to €24,026
- Taxes -€14,763
down €14,763 (-38.6%), from €38,252 to €23,489
- Staff costs -€11,971
down €11,971 (-99.8%), from €11,994 to €23
- Financial charges -€4,363
down €4,363 (-76.1%), from €5,735 to €1,372
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 | €353,452 | €279,103 | -€74,349 | -21.0% |
| Fixed assets | 21/28 | €183,560 | €159,535 | -€24,026 | -13.1% |
| Intangible fixed assets | 21 | €117 | - | -€117 | |
| Tangible fixed assets | 22/27 | €183,443 | €159,535 | -€23,909 | -13.0% |
| Land and buildings | 22 | €154,096 | €149,136 | -€4,960 | -3.2% |
| Plant, machinery and equipment | 23 | €19,199 | €3,396 | -€15,802 | -82.3% |
| Furniture and vehicles | 24 | €10,149 | €7,002 | -€3,147 | -31.0% |
| Current assets | 29/58 | €169,892 | €119,569 | -€50,324 | -29.6% |
| Stocks and contracts in progress | 3 | €14,310 | €7,728 | -€6,582 | -46.0% |
| Stocks | 30/36 | €14,310 | €7,728 | -€6,582 | -46.0% |
| Amounts receivable within one year | 40/41 | €58,677 | €38,005 | -€20,672 | -35.2% |
| Trade receivables | 40 | €58,391 | €36,666 | -€21,724 | -37.2% |
| Other amounts receivable | 41 | €286 | €1,339 | +€1,053 | +368% |
| Cash at bank and in hand | 54/58 | €96,632 | €72,846 | -€23,786 | -24.6% |
| Deferred charges and accrued income | 490/1 | €273 | €990 | +€717 | +262% |
| Total equity and liabilities | 10/49 | €353,452 | €279,103 | -€74,349 | -21.0% |
| Equity | 10/15 | €185,236 | €136,834 | -€48,402 | -26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,636 | €118,234 | -€48,402 | -29.0% |
| Amounts payable | 17/49 | €168,216 | €142,269 | -€25,947 | -15.4% |
| Amounts payable within one year | 42/48 | €168,216 | €140,370 | -€27,846 | -16.6% |
| Trade debts | 44 | €7,477 | €4,188 | -€3,288 | -44.0% |
| Suppliers | 440/4 | €7,477 | €4,188 | -€3,288 | -44.0% |
| Taxes, remuneration and social security | 45 | €37,878 | €12,532 | -€25,346 | -66.9% |
| Taxes | 450/3 | €37,878 | €12,532 | -€25,346 | -66.9% |
| Other amounts payable | 47/48 | €122,862 | €123,650 | +€788 | +0.6% |
| Accrued charges and deferred income | 492/3 | - | €1,899 | +€1,899 | |
| Remuneration, social security and pensions | 62 | €11,994 | €23 | -€11,971 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,750 | €24,026 | -€17,724 | -42.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,810 | -€1,810 | -€3,620 | |
| Other operating charges | 640/8 | €3,674 | €6,987 | +€3,314 | +90.2% |
| Gross operating margin | 9900 | €205,968 | €123,493 | -€82,474 | -40.0% |
| Operating profit (loss) | 9901 | €146,740 | €94,268 | -€52,472 | -35.8% |
| Financial income | 75/76B | €377 | €191 | -€186 | -49.4% |
| Recurring financial income | 75 | €377 | €191 | -€186 | -49.4% |
| Financial charges | 65/66B | €5,735 | €1,372 | -€4,363 | -76.1% |
| Recurring financial charges | 65 | €5,735 | €1,372 | -€4,363 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | €141,382 | €93,087 | -€48,295 | -34.2% |
| Income taxes | 67/77 | €38,252 | €23,489 | -€14,763 | -38.6% |
| Profit (loss) for the period | 9904 | €103,131 | €69,598 | -€33,533 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €103,131 | €69,598 | -€33,533 | -32.5% |
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.