PERSONAL 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.
PERSONAL COACHING
Largest movements
- Current investments +€103,260
up €103,260 (+17.2%), from €600,104 to €703,365
- Cash -€45,149
down €45,149 (-16.0%), from €281,313 to €236,164
mainly Contributions, distributions and other (-€319,810) and Current investments (-€103,260)
- Tangible fixed assets +€22,934
up €22,934 (+56.2%), from €40,808 to €63,742
of which Furniture and vehicles: +€22,943
- Receivables within one year +€11,688
up €11,688 (+122%), from €9,554 to €21,242
of which Trade receivables: +€18,824
- Other debts +€316,930
up €316,930 (+2,508%), from €12,636 to €329,566
- Reserves -€211,161
down €211,161 (-23.8%), from €885,754 to €674,594
- Tax, wage and social debts -€11,400
down €11,400 (-48.4%), from €23,554 to €12,155
- Depreciation -€10,544
down €10,544 (-54.1%), from €19,483 to €8,939
- Gross operating margin -€7,693
down €7,693 (-4.5%), from €169,529 to €161,836
- Other operating charges +€7,036
up €7,036 (+2,446%), from €288 to €7,324
- Financial income -€5,501
down €5,501 (-30.5%), from €18,052 to €12,550
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 | €932,089 | €1,025,509 | +€93,420 | +10.0% |
| Fixed assets | 21/28 | €40,808 | €63,742 | +€22,934 | +56.2% |
| Tangible fixed assets | 22/27 | €40,808 | €63,742 | +€22,934 | +56.2% |
| Plant, machinery and equipment | 23 | €9 | €0 | -€9 | -100% |
| Furniture and vehicles | 24 | €40,798 | €63,742 | +€22,943 | +56.2% |
| Current assets | 29/58 | €891,281 | €961,767 | +€70,486 | +7.9% |
| Amounts receivable within one year | 40/41 | €9,554 | €21,242 | +€11,688 | +122% |
| Trade receivables | 40 | €2,418 | €21,242 | +€18,824 | +779% |
| Other amounts receivable | 41 | €7,136 | €0 | -€7,136 | -100% |
| Current investments | 50/53 | €600,104 | €703,365 | +€103,260 | +17.2% |
| Cash at bank and in hand | 54/58 | €281,313 | €236,164 | -€45,149 | -16.0% |
| Deferred charges and accrued income | 490/1 | €310 | €997 | +€687 | +221% |
| Total equity and liabilities | 10/49 | €932,089 | €1,025,509 | +€93,420 | +10.0% |
| Equity | 10/15 | €891,960 | €680,799 | -€211,161 | -23.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €885,754 | €674,594 | -€211,161 | -23.8% |
| Distributable reserves | 133 | €885,754 | €674,594 | -€211,161 | -23.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €40,129 | €344,710 | +€304,580 | +759% |
| Amounts payable within one year | 42/48 | €38,929 | €343,510 | +€304,580 | +782% |
| Financial debts | 43 | - | €285 | +€285 | |
| Credit institutions | 430/8 | - | €285 | +€285 | |
| Trade debts | 44 | €2,739 | €1,504 | -€1,235 | -45.1% |
| Suppliers | 440/4 | €2,739 | €1,504 | -€1,235 | -45.1% |
| Taxes, remuneration and social security | 45 | €23,554 | €12,155 | -€11,400 | -48.4% |
| Taxes | 450/3 | €23,554 | €12,155 | -€11,400 | -48.4% |
| Other amounts payable | 47/48 | €12,636 | €329,566 | +€316,930 | +2,508% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,483 | €8,939 | -€10,544 | -54.1% |
| Other operating charges | 640/8 | €288 | €7,324 | +€7,036 | +2,446% |
| Gross operating margin | 9900 | €169,529 | €161,836 | -€7,693 | -4.5% |
| Operating profit (loss) | 9901 | €149,758 | €145,573 | -€4,185 | -2.8% |
| Financial income | 75/76B | €18,052 | €12,550 | -€5,501 | -30.5% |
| Recurring financial income | 75 | €18,052 | €12,550 | -€5,501 | -30.5% |
| Financial charges | 65/66B | €936 | €2,186 | +€1,250 | +133% |
| Recurring financial charges | 65 | €936 | €2,186 | +€1,250 | +133% |
| Profit (loss) for the period before taxes | 9903 | €166,873 | €155,937 | -€10,936 | -6.6% |
| Income taxes | 67/77 | €48,969 | €47,288 | -€1,680 | -3.4% |
| Profit (loss) for the period | 9904 | €117,904 | €108,649 | -€9,255 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €117,904 | €108,649 | -€9,255 | -7.8% |
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 17 October 2026 via checked.be.