Peak 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.
Peak Coaching & Consulting
Largest movements
- Tangible fixed assets -€65,514
down €65,514 (-49.7%), from €131,811 to €66,297
of which Other tangible fixed assets: -€63,683
- Receivables within one year -€6,767
down €6,767 (-97.3%), from €6,952 to €185
of which Trade receivables: -€3,923
- Cash +€2,434
up €2,434 (+9.0%), from €26,948 to €29,382
mainly Investment in fixed assets (net) (+€55,499) and Depreciation (+€10,015)
- Other debts -€71,578
down €71,578 (-89.8%), from €79,667 to €8,089
- Profit (loss) carried forward +€6,807
up €6,807 (+19.0%), from -€35,872 to -€29,065
- Advances received -€4,840
down €4,840 (-100%), from €4,840 to €0
- Accrued charges and deferred income -€4,182
down €4,182 (-46.3%), from €9,040 to €4,859
- Tax, wage and social debts +€3,211
up €3,211 (+650%), from €494 to €3,705
- Gross operating margin +€32,733
up €32,733, from -€12,673 to €20,060
- Financial charges -€7,861
down €7,861, from €6,360 to -€1,501
- Depreciation -€6,559
down €6,559 (-39.6%), from €16,574 to €10,015
- Taxes +€3,591
up €3,591 (+2,806%), from €128 to €3,719
- Other operating charges +€1,466
up €1,466 (+278%), from €528 to €1,994
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 | €169,776 | €100,932 | -€68,843 | -40.5% |
| Fixed assets | 21/28 | €131,811 | €66,297 | -€65,514 | -49.7% |
| Tangible fixed assets | 22/27 | €131,811 | €66,297 | -€65,514 | -49.7% |
| Furniture and vehicles | 24 | €10,055 | €8,224 | -€1,831 | -18.2% |
| Other tangible fixed assets | 26 | €121,756 | €58,073 | -€63,683 | -52.3% |
| Current assets | 29/58 | €37,965 | €34,635 | -€3,330 | -8.8% |
| Amounts receivable within one year | 40/41 | €6,952 | €185 | -€6,767 | -97.3% |
| Trade receivables | 40 | €4,080 | €157 | -€3,923 | -96.2% |
| Other amounts receivable | 41 | €2,872 | €28 | -€2,844 | -99.0% |
| Cash at bank and in hand | 54/58 | €26,948 | €29,382 | +€2,434 | +9.0% |
| Deferred charges and accrued income | 490/1 | €4,065 | €5,068 | +€1,003 | +24.7% |
| Total equity and liabilities | 10/49 | €169,776 | €100,932 | -€68,843 | -40.5% |
| Equity | 10/15 | €4,228 | €11,035 | +€6,807 | +161% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €37,600 | €37,600 | = | 0.0% |
| Distributable reserves | 133 | €37,600 | €37,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,872 | -€29,065 | +€6,807 | +19.0% |
| Amounts payable | 17/49 | €165,548 | €89,897 | -€75,651 | -45.7% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,507 | €15,038 | -€71,469 | -82.6% |
| Trade debts | 44 | €1,506 | €3,244 | +€1,738 | +115% |
| Suppliers | 440/4 | €1,506 | €3,244 | +€1,738 | +115% |
| Advances received on contracts in progress | 46 | €4,840 | €0 | -€4,840 | -100% |
| Taxes, remuneration and social security | 45 | €494 | €3,705 | +€3,211 | +650% |
| Taxes | 450/3 | €494 | €3,705 | +€3,211 | +650% |
| Other amounts payable | 47/48 | €79,667 | €8,089 | -€71,578 | -89.8% |
| Accrued charges and deferred income | 492/3 | €9,040 | €4,859 | -€4,182 | -46.3% |
| Non-recurring operating income | 76A | - | €17,581 | +€17,581 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,574 | €10,015 | -€6,559 | -39.6% |
| Other operating charges | 640/8 | €528 | €1,994 | +€1,466 | +278% |
| Gross operating margin | 9900 | -€12,673 | €20,060 | +€32,733 | |
| Operating profit (loss) | 9901 | -€29,775 | €8,051 | +€37,826 | |
| Financial income | 75/76B | €0 | €975 | +€975 | |
| Recurring financial income | 75 | €0 | €125 | +€125 | |
| Non-recurring financial income | 76B | - | €850 | +€850 | |
| Financial charges | 65/66B | €6,360 | -€1,501 | -€7,861 | |
| Recurring financial charges | 65 | €6,360 | -€1,501 | -€7,861 | |
| Profit (loss) for the period before taxes | 9903 | -€36,135 | €10,527 | +€46,662 | |
| Income taxes | 67/77 | €128 | €3,719 | +€3,591 | +2,806% |
| Profit (loss) for the period | 9904 | -€36,263 | €6,807 | +€43,070 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,263 | €6,807 | +€43,070 |
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 27 October 2026 via checked.be.