PME 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.
PME COACHING
Largest movements
- Tangible fixed assets -€53,636
down €53,636 (-5.4%), from €992,464 to €938,828
of which Land and buildings: -€34,668
- Cash +€48,389
up €48,389 (+195%), from €24,776 to €73,165
mainly Depreciation (+€55,474) and Net result for the year (+€24,024)
- Debts after one year -€27,227
down €27,227 (-13.4%), from €203,159 to €175,932
- Profit (loss) carried forward +€24,024
up €24,024 (+94.9%), from -€25,311 to -€1,287
- Accrued charges and deferred income +€13,819
up €13,819 (+17.9%), from €77,368 to €91,188
- Other debts -€12,245
down €12,245 (-6.2%), from €197,801 to €185,556
- Gross operating margin +€32,445
up €32,445 (+44.7%), from €72,505 to €104,951
- Depreciation +€7,231
up €7,231 (+15.0%), from €48,243 to €55,474
- Financial charges -€3,001
down €3,001 (-14.3%), from €20,960 to €17,960
- Other operating charges -€2,546
down €2,546 (-25.7%), from €9,898 to €7,352
- Write-downs +€1,500
no longer reported in 2025 (was -€1,500)
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 | €1,031,968 | €1,030,098 | -€1,870 | -0.2% |
| Fixed assets | 21/28 | €993,664 | €940,028 | -€53,636 | -5.4% |
| Tangible fixed assets | 22/27 | €992,464 | €938,828 | -€53,636 | -5.4% |
| Land and buildings | 22 | €924,544 | €889,876 | -€34,668 | -3.7% |
| Plant, machinery and equipment | 23 | €5,706 | €6,332 | +€626 | +11.0% |
| Furniture and vehicles | 24 | €62,215 | €42,620 | -€19,594 | -31.5% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €38,303 | €90,070 | +€51,766 | +135% |
| Amounts receivable within one year | 40/41 | €12,984 | €16,305 | +€3,321 | +25.6% |
| Trade receivables | 40 | €12,904 | €15,566 | +€2,662 | +20.6% |
| Other amounts receivable | 41 | €80 | €739 | +€659 | +823% |
| Cash at bank and in hand | 54/58 | €24,776 | €73,165 | +€48,389 | +195% |
| Deferred charges and accrued income | 490/1 | €543 | €600 | +€56 | +10.3% |
| Total equity and liabilities | 10/49 | €1,031,968 | €1,030,098 | -€1,870 | -0.2% |
| Equity | 10/15 | €523,318 | €547,342 | +€24,024 | +4.6% |
| Contributions | 10/11 | €318,600 | €318,600 | = | 0.0% |
| Reserves | 13 | €230,029 | €230,029 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,202 | €18,202 | = | 0.0% |
| Distributable reserves | 133 | €211,826 | €211,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,311 | -€1,287 | +€24,024 | +94.9% |
| Amounts payable | 17/49 | €508,650 | €482,756 | -€25,894 | -5.1% |
| Amounts payable after more than one year | 17 | €203,159 | €175,932 | -€27,227 | -13.4% |
| Financial debts | 170/4 | €203,159 | €175,932 | -€27,227 | -13.4% |
| Amounts payable within one year | 42/48 | €228,123 | €215,636 | -€12,487 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €26,630 | €27,227 | +€597 | +2.2% |
| Trade debts | 44 | €1,419 | €2,352 | +€934 | +65.8% |
| Suppliers | 440/4 | €1,419 | €2,352 | +€934 | +65.8% |
| Taxes, remuneration and social security | 45 | €2,273 | €500 | -€1,773 | -78.0% |
| Taxes | 450/3 | €2,273 | €500 | -€1,773 | -78.0% |
| Other amounts payable | 47/48 | €197,801 | €185,556 | -€12,245 | -6.2% |
| Accrued charges and deferred income | 492/3 | €77,368 | €91,188 | +€13,819 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,243 | €55,474 | +€7,231 | +15.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,500 | - | +€1,500 | |
| Other operating charges | 640/8 | €9,898 | €7,352 | -€2,546 | -25.7% |
| Non-recurring operating charges | 66A | €3,720 | - | -€3,720 | |
| Gross operating margin | 9900 | €72,505 | €104,951 | +€32,445 | +44.7% |
| Operating profit (loss) | 9901 | €12,144 | €42,124 | +€29,980 | +247% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €20,960 | €17,960 | -€3,001 | -14.3% |
| Recurring financial charges | 65 | €20,960 | €17,960 | -€3,001 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,816 | €24,165 | +€32,981 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€8,955 | €24,024 | +€32,979 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,955 | €24,024 | +€32,979 |
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 24 October 2026 via checked.be.