Re-focus Coaching & Consulting: 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.
Re-focus Coaching & Consulting
Largest movements
- Cash +€85,020
up €85,020 (+93.0%), from €91,447 to €176,468
mainly Net result for the year (+€34,407) and Receivables within one year (+€30,548)
- Receivables within one year -€30,548
down €30,548 (-99.4%), from €30,738 to €190
of which Trade receivables: -€30,146
- Reserves +€30,000
new in 2025: €30,000
- Tax, wage and social debts +€16,221
up €16,221 (+75.9%), from €21,358 to €37,579
- Profit (loss) carried forward +€4,407
up €4,407 (+3.0%), from €149,129 to €153,535
- Other debts +€2,976
up €2,976, from €0 to €2,976
- Gross operating margin -€25,701
down €25,701 (-36.0%), from €71,345 to €45,644
- Financial income +€1,525
up €1,525 (+154%), from €987 to €2,512
- Taxes -€1,445
down €1,445 (-9.9%), from €14,540 to €13,095
- Financial charges -€790
down €790 (-64.9%), from €1,218 to €428
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 | €171,746 | €226,059 | +€54,313 | +31.6% |
| Fixed assets | 21/28 | €512 | €286 | -€227 | -44.2% |
| Tangible fixed assets | 22/27 | €512 | €286 | -€227 | -44.2% |
| Furniture and vehicles | 24 | €512 | €286 | -€227 | -44.2% |
| Current assets | 29/58 | €171,234 | €225,773 | +€54,539 | +31.9% |
| Amounts receivable within one year | 40/41 | €30,738 | €190 | -€30,548 | -99.4% |
| Trade receivables | 40 | €30,337 | €190 | -€30,146 | -99.4% |
| Other amounts receivable | 41 | €402 | €0 | -€402 | -100% |
| Current investments | 50/53 | €49,000 | €49,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €91,447 | €176,468 | +€85,020 | +93.0% |
| Deferred charges and accrued income | 490/1 | €48 | €115 | +€67 | +139% |
| Total equity and liabilities | 10/49 | €171,746 | €226,059 | +€54,313 | +31.6% |
| Equity | 10/15 | €150,129 | €184,535 | +€34,407 | +22.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €149,129 | €153,535 | +€4,407 | +3.0% |
| Amounts payable | 17/49 | €21,617 | €41,523 | +€19,906 | +92.1% |
| Amounts payable within one year | 42/48 | €21,617 | €41,523 | +€19,906 | +92.1% |
| Trade debts | 44 | €259 | €968 | +€708 | +273% |
| Suppliers | 440/4 | €259 | €968 | +€708 | +273% |
| Taxes, remuneration and social security | 45 | €21,358 | €37,579 | +€16,221 | +75.9% |
| Taxes | 450/3 | €21,358 | €37,579 | +€16,221 | +75.9% |
| Other amounts payable | 47/48 | €0 | €2,976 | +€2,976 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168 | €227 | +€59 | +35.2% |
| Other operating charges | 640/8 | €22 | €0 | -€22 | -100% |
| Gross operating margin | 9900 | €71,345 | €45,644 | -€25,701 | -36.0% |
| Operating profit (loss) | 9901 | €71,156 | €45,417 | -€25,739 | -36.2% |
| Financial income | 75/76B | €987 | €2,512 | +€1,525 | +154% |
| Recurring financial income | 75 | €987 | €2,512 | +€1,525 | +154% |
| Financial charges | 65/66B | €1,218 | €428 | -€790 | -64.9% |
| Recurring financial charges | 65 | €1,218 | €428 | -€790 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €70,926 | €47,502 | -€23,424 | -33.0% |
| Income taxes | 67/77 | €14,540 | €13,095 | -€1,445 | -9.9% |
| Profit (loss) for the period | 9904 | €56,386 | €34,407 | -€21,979 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,386 | €34,407 | -€21,979 | -39.0% |
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 23 October 2026 via checked.be.