Qualité 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.
Qualité Coaching
Largest movements
- Cash -€35,836
down €35,836 (-45.3%), from €79,074 to €43,238
mainly Other debts (-€60,685) and Contributions, distributions and other (-€36,808)
- Current investments +€19,600
new in 2025: €19,600
- Receivables within one year -€19,016
down €19,016 (-72.8%), from €26,109 to €7,092
of which Other amounts receivable: -€18,790
- Deferred charges and accrued income +€16,373
up €16,373 (+1,149%), from €1,425 to €17,798
- Other debts -€60,685
down €60,685 (-62.2%), from €97,493 to €36,808
- Profit (loss) carried forward +€40,000
new in 2025: €40,000
- Tax, wage and social debts -€3,645
down €3,645 (-36.9%), from €9,870 to €6,225
- Trade debts +€3,314
up €3,314 (+1,016%), from €326 to €3,640
- Short-term financial debts +€1,244
up €1,244 (+550%), from €226 to €1,471
- Provisions +€80,603
no longer reported in 2025 (was -€80,603)
- Financial charges -€79,377
down €79,377 (-98.1%), from €80,893 to €1,516
- Taxes +€14,244
up €14,244 (+276%), from €5,170 to €19,414
- Gross operating margin -€5,064
down €5,064 (-4.9%), from €104,229 to €99,166
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 | €108,915 | €89,144 | -€19,771 | -18.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,307 | €1,416 | -€891 | -38.6% |
| Tangible fixed assets | 22/27 | €2,307 | €1,416 | -€891 | -38.6% |
| Furniture and vehicles | 24 | €1,834 | €1,289 | -€545 | -29.7% |
| Other tangible fixed assets | 26 | €474 | €127 | -€347 | -73.2% |
| Current assets | 29/58 | €106,608 | €87,728 | -€18,880 | -17.7% |
| Amounts receivable within one year | 40/41 | €26,109 | €7,092 | -€19,016 | -72.8% |
| Trade receivables | 40 | €226 | - | -€226 | |
| Other amounts receivable | 41 | €25,882 | €7,092 | -€18,790 | -72.6% |
| Current investments | 50/53 | - | €19,600 | +€19,600 | |
| Cash at bank and in hand | 54/58 | €79,074 | €43,238 | -€35,836 | -45.3% |
| Deferred charges and accrued income | 490/1 | €1,425 | €17,798 | +€16,373 | +1,149% |
| Total equity and liabilities | 10/49 | €108,915 | €89,144 | -€19,771 | -18.2% |
| Equity | 10/15 | €1,000 | €41,000 | +€40,000 | +4,000% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €40,000 | +€40,000 | |
| Amounts payable | 17/49 | €107,915 | €48,144 | -€59,771 | -55.4% |
| Amounts payable within one year | 42/48 | €107,915 | €48,144 | -€59,771 | -55.4% |
| Financial debts | 43 | €226 | €1,471 | +€1,244 | +550% |
| Credit institutions | 430/8 | €226 | €1,471 | +€1,244 | +550% |
| Trade debts | 44 | €326 | €3,640 | +€3,314 | +1,016% |
| Suppliers | 440/4 | €326 | €3,640 | +€3,314 | +1,016% |
| Taxes, remuneration and social security | 45 | €9,870 | €6,225 | -€3,645 | -36.9% |
| Taxes | 450/3 | €9,870 | €6,225 | -€3,645 | -36.9% |
| Other amounts payable | 47/48 | €97,493 | €36,808 | -€60,685 | -62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,257 | €891 | -€366 | -29.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€80,603 | - | +€80,603 | |
| Other operating charges | 640/8 | €484 | €537 | +€53 | +11.0% |
| Gross operating margin | 9900 | €104,229 | €99,166 | -€5,064 | -4.9% |
| Operating profit (loss) | 9901 | €183,091 | €97,737 | -€85,354 | -46.6% |
| Financial income | 75/76B | €465 | €1 | -€464 | -99.9% |
| Recurring financial income | 75 | €465 | €1 | -€464 | -99.9% |
| Financial charges | 65/66B | €80,893 | €1,516 | -€79,377 | -98.1% |
| Recurring financial charges | 65 | €80,893 | €1,516 | -€79,377 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | €102,663 | €96,222 | -€6,441 | -6.3% |
| Income taxes | 67/77 | €5,170 | €19,414 | +€14,244 | +276% |
| Profit (loss) for the period | 9904 | €97,493 | €76,808 | -€20,685 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €97,493 | €76,808 | -€20,685 | -21.2% |
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 15 October 2026 via checked.be.