Pesesse 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.
Pesesse Coaching
Largest movements
- Deferred charges and accrued income -€5,947
down €5,947 (-69.3%), from €8,580 to €2,634
- Receivables within one year -€2,058
down €2,058 (-14.4%), from €14,317 to €12,259
of which Trade receivables: -€2,015
- Cash +€750
up €750 (+3.2%), from €23,627 to €24,376
mainly Net result for the year (+€8,100) and Deferred charges and accrued income (+€5,947)
- Tangible fixed assets -€568
down €568 (-97.1%), from €585 to €17
- Reserves -€6,900
down €6,900 (-55.6%), from €12,398 to €5,499
- Other debts +€3,468
up €3,468 (+18.9%), from €18,310 to €21,778
- Tax, wage and social debts -€2,174
down €2,174 (-37.5%), from €5,806 to €3,631
- Trade debts -€2,012
down €2,012 (-28.5%), from €7,065 to €5,053
- Gross operating margin +€2,988
up €2,988 (+34.3%), from €8,703 to €11,691
- Taxes +€582
up €582 (+29.6%), from €1,963 to €2,546
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 | €47,609 | €39,966 | -€7,643 | -16.1% |
| Fixed assets | 21/28 | €1,085 | €697 | -€388 | -35.8% |
| Tangible fixed assets | 22/27 | €585 | €17 | -€568 | -97.1% |
| Furniture and vehicles | 24 | €585 | €17 | -€568 | -97.1% |
| Financial fixed assets | 28 | €500 | €680 | +€180 | +36.0% |
| Current assets | 29/58 | €46,524 | €39,269 | -€7,255 | -15.6% |
| Amounts receivable within one year | 40/41 | €14,317 | €12,259 | -€2,058 | -14.4% |
| Trade receivables | 40 | €14,274 | €12,259 | -€2,015 | -14.1% |
| Other amounts receivable | 41 | €43 | €0 | -€43 | -100% |
| Cash at bank and in hand | 54/58 | €23,627 | €24,376 | +€750 | +3.2% |
| Deferred charges and accrued income | 490/1 | €8,580 | €2,634 | -€5,947 | -69.3% |
| Total equity and liabilities | 10/49 | €47,609 | €39,966 | -€7,643 | -16.1% |
| Equity | 10/15 | €16,398 | €9,499 | -€6,900 | -42.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €12,398 | €5,499 | -€6,900 | -55.6% |
| Distributable reserves | 133 | €12,398 | €5,499 | -€6,900 | -55.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,211 | €30,468 | -€743 | -2.4% |
| Amounts payable within one year | 42/48 | €31,211 | €30,468 | -€743 | -2.4% |
| Financial debts | 43 | €30 | €5 | -€25 | -84.2% |
| Credit institutions | 430/8 | €30 | €5 | -€25 | -84.2% |
| Trade debts | 44 | €7,065 | €5,053 | -€2,012 | -28.5% |
| Suppliers | 440/4 | €7,065 | €5,053 | -€2,012 | -28.5% |
| Taxes, remuneration and social security | 45 | €5,806 | €3,631 | -€2,174 | -37.5% |
| Taxes | 450/3 | €5,806 | €3,631 | -€2,174 | -37.5% |
| Other amounts payable | 47/48 | €18,310 | €21,778 | +€3,468 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €568 | €568 | +€0 | 0.0% |
| Other operating charges | 640/8 | €442 | €446 | +€5 | +1.1% |
| Gross operating margin | 9900 | €8,703 | €11,691 | +€2,988 | +34.3% |
| Operating profit (loss) | 9901 | €7,693 | €10,677 | +€2,983 | +38.8% |
| Financial income | 75/76B | €71 | €120 | +€49 | +69.6% |
| Recurring financial income | 75 | €71 | €120 | +€49 | +69.6% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.3% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €7,629 | €10,646 | +€3,017 | +39.5% |
| Income taxes | 67/77 | €1,963 | €2,546 | +€582 | +29.6% |
| Profit (loss) for the period | 9904 | €5,665 | €8,100 | +€2,435 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,665 | €8,100 | +€2,435 | +43.0% |
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 13 October 2026 via checked.be.