Peak 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.
Peak Coaching
Largest movements
- Receivables within one year +€164,918
up €164,918 (+303.5%), from €54,344 to €219,263
of which Trade receivables: +€130,498
- Cash +€64,321
up €64,321 (+32.9%), from €195,389 to €259,710
- Intangible fixed assets -€44,209
down €44,209 (-10.9%), from €405,247 to €361,038
- Financial fixed assets +€13,160
up €13,160 (+324.9%), from €4,050 to €17,210
- Tangible fixed assets -€9,760
down €9,760 (-41.0%), from €23,815 to €14,055
of which Plant, machinery and equipment: -€8,465
- Contributions +€324,990
up €324,990 (+21666.0%), from €1,500 to €326,490
- Profit (loss) carried forward -€324,410
down €324,410 (-309.5%), from -€104,804 to -€429,215
- Accrued charges and deferred income +€190,389
up €190,389 (+100.0%), from €190,351 to €380,740
- Debts after one year -€128,178
down €128,178 (-31.1%), from €412,029 to €283,851
- Trade debts +€107,602
up €107,602 (+139.5%), from €77,118 to €184,720
- Gross operating margin -€110,659
down €110,659 (-59.7%), from €185,256 to €74,597
- Staff costs +€50,622
up €50,622 (+48.5%), from €104,378 to €155,000
- Depreciation +€42,133
up €42,133 (+63.2%), from €66,617 to €108,750
- Other operating charges +€3,956
up €3,956 (+311.0%), from €1,272 to €5,228
- Financial income +€3,622
up €3,622 (+560.1%), from €647 to €4,268
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €695,929 | €879,868 | +€183,939 | +26.4% |
| Fixed assets | 21/28 | €433,112 | €392,303 | -€40,809 | -9.4% |
| Intangible fixed assets | 21 | €405,247 | €361,038 | -€44,209 | -10.9% |
| Tangible fixed assets | 22/27 | €23,815 | €14,055 | -€9,760 | -41.0% |
| Plant, machinery and equipment | 23 | €16,038 | €7,573 | -€8,465 | -52.8% |
| Furniture and vehicles | 24 | €5,356 | €4,494 | -€862 | -16.1% |
| Other tangible fixed assets | 26 | €2,421 | €1,988 | -€433 | -17.9% |
| Financial fixed assets | 28 | €4,050 | €17,210 | +€13,160 | +324.9% |
| Current assets | 29/58 | €262,817 | €487,565 | +€224,748 | +85.5% |
| Amounts receivable within one year | 40/41 | €54,344 | €219,263 | +€164,918 | +303.5% |
| Trade receivables | 40 | €54,328 | €184,826 | +€130,498 | +240.2% |
| Other amounts receivable | 41 | €16 | €34,436 | +€34,421 | +218543.7% |
| Cash at bank and in hand | 54/58 | €195,389 | €259,710 | +€64,321 | +32.9% |
| Deferred charges and accrued income | 490/1 | €13,084 | €8,593 | -€4,491 | -34.3% |
| Total equity and liabilities | 10/49 | €695,929 | €879,868 | +€183,939 | +26.4% |
| Equity | 10/15 | -€103,304 | -€102,725 | +€580 | +0.6% |
| Contributions | 10/11 | €1,500 | €326,490 | +€324,990 | +21666.0% |
| Profit (loss) carried forward | 14 | -€104,804 | -€429,215 | -€324,410 | -309.5% |
| Amounts payable | 17/49 | €799,233 | €982,593 | +€183,359 | +22.9% |
| Amounts payable after more than one year | 17 | €412,029 | €283,851 | -€128,178 | -31.1% |
| Financial debts | 170/4 | €412,029 | €283,851 | -€128,178 | -31.1% |
| Amounts payable within one year | 42/48 | €196,854 | €318,002 | +€121,148 | +61.5% |
| Current portion of amounts payable after more than one year | 42 | €77,865 | €81,367 | +€3,502 | +4.5% |
| Trade debts | 44 | €77,118 | €184,720 | +€107,602 | +139.5% |
| Suppliers | 440/4 | €77,118 | €184,720 | +€107,602 | +139.5% |
| Taxes, remuneration and social security | 45 | €41,871 | €51,846 | +€9,975 | +23.8% |
| Taxes | 450/3 | €22,278 | €35,314 | +€13,036 | +58.5% |
| Remuneration and social security | 454/9 | €19,593 | €16,532 | -€3,061 | -15.6% |
| Other amounts payable | 47/48 | - | €70 | +€70 | |
| Accrued charges and deferred income | 492/3 | €190,351 | €380,740 | +€190,389 | +100.0% |
| Non-recurring operating income | 76A | €9,831 | €0 | -€9,831 | -100.0% |
| Remuneration, social security and pensions | 62 | €104,378 | €155,000 | +€50,622 | +48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,617 | €108,750 | +€42,133 | +63.2% |
| Other operating charges | 640/8 | €1,272 | €5,228 | +€3,956 | +311.0% |
| Non-recurring operating charges | 66A | - | €110,373 | +€110,373 | |
| Gross operating margin | 9900 | €185,256 | €74,597 | -€110,659 | -59.7% |
| Operating profit (loss) | 9901 | €12,990 | -€304,753 | -€317,743 | |
| Financial income | 75/76B | €647 | €4,268 | +€3,622 | +560.1% |
| Recurring financial income | 75 | €647 | €4,268 | +€3,622 | +560.1% |
| Financial charges | 65/66B | €20,469 | €22,753 | +€2,285 | +11.2% |
| Recurring financial charges | 65 | €20,469 | €22,753 | +€2,285 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,832 | -€323,238 | -€316,406 | -4631.1% |
| Income taxes | 67/77 | €249 | €1,172 | +€923 | +370.0% |
| Profit (loss) for the period | 9904 | -€7,082 | -€324,410 | -€317,329 | -4481.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,082 | -€324,410 | -€317,329 | -4481.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.