POWER 4 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.
POWER 4 COACHING
Largest movements
- Receivables within one year +€19,174
up €19,174 (+12.1%), from €158,848 to €178,022
of which Other amounts receivable: +€20,354
- Profit (loss) carried forward +€33,310
up €33,310 (+3.0%), from €1.1m to €1.1m
- Financial income -€5,722
down €5,722 (-15.0%), from €38,076 to €32,354
- Gross operating margin -€3,317
down €3,317 (-62.1%), from €5,338 to €2,021
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 | €1,221,224 | €1,241,159 | +€19,934 | +1.6% |
| Current assets | 29/58 | €1,221,224 | €1,241,159 | +€19,934 | +1.6% |
| Amounts receivable within one year | 40/41 | €158,848 | €178,022 | +€19,174 | +12.1% |
| Trade receivables | 40 | €1,419 | €238 | -€1,181 | -83.2% |
| Other amounts receivable | 41 | €157,429 | €177,784 | +€20,354 | +12.9% |
| Current investments | 50/53 | €1,050,000 | €1,050,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,089 | €13,137 | +€1,049 | +8.7% |
| Deferred charges and accrued income | 490/1 | €288 | - | -€288 | |
| Total equity and liabilities | 10/49 | €1,221,224 | €1,241,159 | +€19,934 | +1.6% |
| Equity | 10/15 | €1,164,174 | €1,197,485 | +€33,310 | +2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,095,974 | €1,129,285 | +€33,310 | +3.0% |
| Amounts payable | 17/49 | €57,050 | €43,674 | -€13,376 | -23.4% |
| Amounts payable within one year | 42/48 | €57,050 | €43,674 | -€13,376 | -23.4% |
| Trade debts | 44 | €7,681 | €6,964 | -€717 | -9.3% |
| Suppliers | 440/4 | €7,681 | €6,964 | -€717 | -9.3% |
| Taxes, remuneration and social security | 45 | €789 | €130 | -€659 | -83.6% |
| Taxes | 450/3 | €789 | €130 | -€659 | -83.6% |
| Other amounts payable | 47/48 | €48,580 | €36,580 | -€12,000 | -24.7% |
| Other operating charges | 640/8 | €1,006 | €1,014 | +€7 | +0.7% |
| Gross operating margin | 9900 | €5,338 | €2,021 | -€3,317 | -62.1% |
| Operating profit (loss) | 9901 | €4,331 | €1,007 | -€3,324 | -76.8% |
| Financial income | 75/76B | €38,076 | €32,354 | -€5,722 | -15.0% |
| Recurring financial income | 75 | €38,076 | €32,354 | -€5,722 | -15.0% |
| Financial charges | 65/66B | €51 | €51 | = | 0.0% |
| Recurring financial charges | 65 | €51 | €51 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €42,357 | €33,310 | -€9,046 | -21.4% |
| Profit (loss) for the period | 9904 | €42,357 | €33,310 | -€9,046 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,357 | €33,310 | -€9,046 | -21.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.