RA-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.
RA-Coaching
Largest movements
- Cash +€8,989
up €8,989 (+48.4%), from €18,563 to €27,553
mainly Net result for the year (+€11,889) and Depreciation (+€5,732)
- Tangible fixed assets -€5,726
down €5,726 (-42.1%), from €13,590 to €7,864
- Receivables within one year -€573
down €573 (-89.7%), from €639 to €66
of which Trade receivables: -€564
- Reserves +€11,889
up €11,889 (+144%), from €8,257 to €20,146
of which Distributable reserves: +€20,146
- Other debts -€7,769
down €7,769 (-68.7%), from €11,305 to €3,536
- Trade debts -€4,078
down €4,078 (-68.6%), from €5,940 to €1,862
- Tax, wage and social debts +€3,292
up €3,292 (+181%), from €1,818 to €5,110
- Advances received -€762
no longer reported in 2025 (was €762)
- Gross operating margin +€3,767
up €3,767 (+18.3%), from €20,614 to €24,381
- Taxes +€1,779
up €1,779 (+42.1%), from €4,225 to €6,004
- Depreciation -€951
down €951 (-14.2%), from €6,682 to €5,732
- Financial charges -€370
down €370 (-45.3%), from €818 to €448
- Other operating charges -€268
down €268 (-41.4%), from €647 to €379
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 | €33,082 | €35,654 | +€2,572 | +7.8% |
| Formation expenses | 20 | €5 | - | -€5 | |
| Fixed assets | 21/28 | €13,590 | €7,864 | -€5,726 | -42.1% |
| Tangible fixed assets | 22/27 | €13,590 | €7,864 | -€5,726 | -42.1% |
| Furniture and vehicles | 24 | €13,590 | €7,864 | -€5,726 | -42.1% |
| Current assets | 29/58 | €19,487 | €27,790 | +€8,304 | +42.6% |
| Amounts receivable within one year | 40/41 | €639 | €66 | -€573 | -89.7% |
| Trade receivables | 40 | €630 | €66 | -€564 | -89.6% |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €18,563 | €27,553 | +€8,989 | +48.4% |
| Deferred charges and accrued income | 490/1 | €285 | €172 | -€112 | -39.5% |
| Total equity and liabilities | 10/49 | €33,082 | €35,654 | +€2,572 | +7.8% |
| Equity | 10/15 | €13,257 | €25,146 | +€11,889 | +89.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,257 | €20,146 | +€11,889 | +144% |
| Non-distributable reserves | 130/1 | €8,257 | - | -€8,257 | |
| Other | 1319 | €8,257 | - | -€8,257 | |
| Distributable reserves | 133 | - | €20,146 | +€20,146 | |
| Amounts payable | 17/49 | €19,825 | €10,508 | -€9,317 | -47.0% |
| Amounts payable within one year | 42/48 | €19,825 | €10,508 | -€9,317 | -47.0% |
| Trade debts | 44 | €5,940 | €1,862 | -€4,078 | -68.6% |
| Suppliers | 440/4 | €5,940 | €1,862 | -€4,078 | -68.6% |
| Advances received on contracts in progress | 46 | €762 | - | -€762 | |
| Taxes, remuneration and social security | 45 | €1,818 | €5,110 | +€3,292 | +181% |
| Taxes | 450/3 | €1,818 | €5,110 | +€3,292 | +181% |
| Other amounts payable | 47/48 | €11,305 | €3,536 | -€7,769 | -68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,682 | €5,732 | -€951 | -14.2% |
| Other operating charges | 640/8 | €647 | €379 | -€268 | -41.4% |
| Gross operating margin | 9900 | €20,614 | €24,381 | +€3,767 | +18.3% |
| Operating profit (loss) | 9901 | €13,286 | €18,271 | +€4,985 | +37.5% |
| Financial income | 75/76B | €15 | €70 | +€55 | +370% |
| Recurring financial income | 75 | €15 | €70 | +€55 | +370% |
| Financial charges | 65/66B | €818 | €448 | -€370 | -45.3% |
| Recurring financial charges | 65 | €818 | €448 | -€370 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €12,483 | €17,893 | +€5,411 | +43.3% |
| Income taxes | 67/77 | €4,225 | €6,004 | +€1,779 | +42.1% |
| Profit (loss) for the period | 9904 | €8,257 | €11,889 | +€3,632 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,257 | €11,889 | +€3,632 | +44.0% |
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.