ONLY4COACHING: 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.
ONLY4COACHING
Largest movements
- Tangible fixed assets -€7,651
down €7,651 (-13.7%), from €56,022 to €48,371
- Receivables within one year +€7,649
up €7,649 (+270%), from €2,828 to €10,477
of which Other amounts receivable: +€9,139
- Cash -€3,811
down €3,811 (-19.5%), from €19,587 to €15,776
mainly Debts after one year (-€30,750) and Trade debts (-€13,423)
- Profit (loss) carried forward +€38,116
up €38,116 (+727%), from €5,246 to €43,363
- Debts after one year -€30,750
down €30,750 (-77.4%), from €39,750 to €9,000
- Trade debts -€13,423
down €13,423 (-41.9%), from €32,054 to €18,631
- Tax, wage and social debts +€13,309
up €13,309 (+283%), from €4,707 to €18,016
of which Taxes: +€10,115
- Current portion of long-term debt -€12,125
no longer reported in 2025 (was €12,125)
- Turnover +€259,348
new in 2025: €259,348
- Purchases and services +€174,452
new in 2025: €174,452
- Gross operating margin +€51,231
up €51,231 (+141%), from €36,316 to €87,547
- Staff costs +€15,303
new in 2025: €15,303
- Taxes +€9,680
up €9,680 (+453%), from €2,137 to €11,817
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 | €100,656 | €97,256 | -€3,400 | -3.4% |
| Formation expenses | 20 | €224 | €7 | -€217 | -96.8% |
| Fixed assets | 21/28 | €70,572 | €62,921 | -€7,651 | -10.8% |
| Tangible fixed assets | 22/27 | €56,022 | €48,371 | -€7,651 | -13.7% |
| Plant, machinery and equipment | 23 | €18,815 | €15,862 | -€2,953 | -15.7% |
| Furniture and vehicles | 24 | €1,904 | €877 | -€1,027 | -54.0% |
| Other tangible fixed assets | 26 | €35,303 | €31,633 | -€3,670 | -10.4% |
| Financial fixed assets | 28 | €14,550 | €14,550 | = | 0.0% |
| Current assets | 29/58 | €29,860 | €34,328 | +€4,468 | +15.0% |
| Amounts receivable within one year | 40/41 | €2,828 | €10,477 | +€7,649 | +270% |
| Trade receivables | 40 | €2,828 | €1,337 | -€1,491 | -52.7% |
| Other amounts receivable | 41 | - | €9,139 | +€9,139 | |
| Cash at bank and in hand | 54/58 | €19,587 | €15,776 | -€3,811 | -19.5% |
| Deferred charges and accrued income | 490/1 | €7,445 | €8,075 | +€630 | +8.5% |
| Total equity and liabilities | 10/49 | €100,656 | €97,256 | -€3,400 | -3.4% |
| Equity | 10/15 | €8,246 | €46,363 | +€38,116 | +462% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,246 | €43,363 | +€38,116 | +727% |
| Amounts payable | 17/49 | €92,409 | €50,893 | -€41,516 | -44.9% |
| Amounts payable after more than one year | 17 | €39,750 | €9,000 | -€30,750 | -77.4% |
| Financial debts | 170/4 | €39,750 | €9,000 | -€30,750 | -77.4% |
| Amounts payable within one year | 42/48 | €48,886 | €41,893 | -€6,993 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €12,125 | - | -€12,125 | |
| Financial debts | 43 | - | €246 | +€246 | |
| Credit institutions | 430/8 | - | €246 | +€246 | |
| Trade debts | 44 | €32,054 | €18,631 | -€13,423 | -41.9% |
| Suppliers | 440/4 | €32,054 | €18,631 | -€13,423 | -41.9% |
| Taxes, remuneration and social security | 45 | €4,707 | €18,016 | +€13,309 | +283% |
| Taxes | 450/3 | €3,701 | €13,817 | +€10,115 | +273% |
| Remuneration and social security | 454/9 | €1,005 | €4,199 | +€3,194 | +318% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | €3,774 | - | -€3,774 | |
| Turnover | 70 | - | €259,348 | +€259,348 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €174,452 | +€174,452 | |
| Remuneration, social security and pensions | 62 | - | €15,303 | +€15,303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,021 | €10,101 | +€2,079 | +25.9% |
| Other operating charges | 640/8 | €9,611 | €2,426 | -€7,185 | -74.8% |
| Gross operating margin | 9900 | €36,316 | €87,547 | +€51,231 | +141% |
| Operating profit (loss) | 9901 | €18,683 | €59,717 | +€41,034 | +220% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €2,931 | €9,784 | +€6,852 | +234% |
| Recurring financial charges | 65 | €2,931 | €3,099 | +€168 | +5.7% |
| Non-recurring financial charges | 66B | - | €6,684 | +€6,684 | |
| Profit (loss) for the period before taxes | 9903 | €15,751 | €49,933 | +€34,182 | +217% |
| Income taxes | 67/77 | €2,137 | €11,817 | +€9,680 | +453% |
| Profit (loss) for the period | 9904 | €13,614 | €38,116 | +€24,502 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €13,614 | €38,116 | +€24,502 | +180% |
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.