POP Consult & 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.
POP Consult & Coaching
Largest movements
- Cash +€24,972
up €24,972 (+64.8%), from €38,523 to €63,495
mainly Other debts (+€18,124) and Accrued charges and deferred income (+€9,800)
- Tangible fixed assets -€7,342
down €7,342 (-87.8%), from €8,366 to €1,024
- Deferred charges and accrued income -€5,023
down €5,023 (-44.9%), from €11,184 to €6,162
- Receivables within one year -€4,063
down €4,063 (-19.9%), from €20,445 to €16,381
of which Trade receivables: -€6,217
- Other debts +€18,124
up €18,124 (+101%), from €17,951 to €36,075
- Profit (loss) carried forward -€14,298
down €14,298 (-35.4%), from €40,351 to €26,054
- Accrued charges and deferred income +€9,800
new in 2025: €9,800
- Trade debts -€4,780
down €4,780 (-57.6%), from €8,305 to €3,525
- Gross operating margin -€9,474
down €9,474 (-41.1%), from €23,029 to €13,555
- Depreciation -€4,962
down €4,962 (-71.1%), from €6,975 to €2,014
- Taxes -€2,178
down €2,178 (-49.7%), from €4,382 to €2,204
- Financial charges +€1,457
up €1,457 (+107%), from €1,364 to €2,821
- Other operating charges -€530
down €530 (-32.4%), from €1,635 to €1,105
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 | €80,918 | €89,258 | +€8,340 | +10.3% |
| Fixed assets | 21/28 | €8,917 | €1,575 | -€7,342 | -82.3% |
| Tangible fixed assets | 22/27 | €8,366 | €1,024 | -€7,342 | -87.8% |
| Furniture and vehicles | 24 | €8,366 | €1,024 | -€7,342 | -87.8% |
| Financial fixed assets | 28 | €551 | €551 | = | 0.0% |
| Current assets | 29/58 | €72,001 | €87,684 | +€15,682 | +21.8% |
| Stocks and contracts in progress | 3 | €1,849 | €1,646 | -€203 | -11.0% |
| Stocks | 30/36 | €1,849 | €1,646 | -€203 | -11.0% |
| Amounts receivable within one year | 40/41 | €20,445 | €16,381 | -€4,063 | -19.9% |
| Trade receivables | 40 | €20,160 | €13,943 | -€6,217 | -30.8% |
| Other amounts receivable | 41 | €285 | €2,438 | +€2,154 | +757% |
| Cash at bank and in hand | 54/58 | €38,523 | €63,495 | +€24,972 | +64.8% |
| Deferred charges and accrued income | 490/1 | €11,184 | €6,162 | -€5,023 | -44.9% |
| Total equity and liabilities | 10/49 | €80,918 | €89,258 | +€8,340 | +10.3% |
| Equity | 10/15 | €46,351 | €32,054 | -€14,298 | -30.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,351 | €26,054 | -€14,298 | -35.4% |
| Amounts payable | 17/49 | €34,567 | €57,204 | +€22,638 | +65.5% |
| Amounts payable within one year | 42/48 | €34,567 | €47,404 | +€12,838 | +37.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,305 | €3,525 | -€4,780 | -57.6% |
| Suppliers | 440/4 | €8,305 | €3,525 | -€4,780 | -57.6% |
| Taxes, remuneration and social security | 45 | €8,310 | €7,804 | -€506 | -6.1% |
| Taxes | 450/3 | €8,310 | €7,804 | -€506 | -6.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,951 | €36,075 | +€18,124 | +101% |
| Accrued charges and deferred income | 492/3 | - | €9,800 | +€9,800 | |
| Non-recurring operating income | 76A | - | €4,589 | +€4,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,975 | €2,014 | -€4,962 | -71.1% |
| Other operating charges | 640/8 | €1,635 | €1,105 | -€530 | -32.4% |
| Gross operating margin | 9900 | €23,029 | €13,555 | -€9,474 | -41.1% |
| Operating profit (loss) | 9901 | €14,419 | €10,437 | -€3,982 | -27.6% |
| Financial income | 75/76B | €128 | €290 | +€162 | +127% |
| Recurring financial income | 75 | €128 | €290 | +€162 | +127% |
| Financial charges | 65/66B | €1,364 | €2,821 | +€1,457 | +107% |
| Recurring financial charges | 65 | €1,364 | €2,821 | +€1,457 | +107% |
| Profit (loss) for the period before taxes | 9903 | €13,183 | €7,907 | -€5,276 | -40.0% |
| Income taxes | 67/77 | €4,382 | €2,204 | -€2,178 | -49.7% |
| Profit (loss) for the period | 9904 | €8,801 | €5,702 | -€3,099 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,801 | €5,702 | -€3,099 | -35.2% |
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 28 October 2026 via checked.be.