RESHAPE COACH: 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.
RESHAPE COACH
Largest movements
- Tangible fixed assets -€4,249
down €4,249 (-18.6%), from €22,793 to €18,545
of which Plant, machinery and equipment: -€3,472
- Cash +€2,892
up €2,892 (+9.1%), from €31,724 to €34,616
mainly Net result for the year (+€25,320) and Depreciation (+€6,877)
- Receivables within one year -€2,635
down €2,635 (-26.6%), from €9,904 to €7,269
of which Trade receivables: -€2,684
- Profit (loss) carried forward +€25,320
up €25,320 (+41.1%), from -€61,611 to -€36,291
- Other debts -€21,153
down €21,153 (-23.7%), from €89,170 to €68,017
- Current portion of long-term debt -€5,070
down €5,070 (-100%), from €5,070 to €0
- Debts after one year -€4,705
down €4,705 (-100%), from €4,705 to €0
- Tax, wage and social debts +€1,636
up €1,636 (+31.4%), from €5,204 to €6,840
of which Remuneration and social security: +€1,710
- Gross operating margin +€13,467
up €13,467 (+57.2%), from €23,525 to €36,992
- Financial charges +€2,048
up €2,048 (+253%), from €810 to €2,858
- Depreciation +€1,463
up €1,463 (+27.0%), from €5,414 to €6,877
- Other operating charges +€1,363
up €1,363 (+352%), from €387 to €1,750
- Staff costs -€692
down €692 (-100%), from €692 to €0
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 | €70,422 | €66,430 | -€3,992 | -5.7% |
| Fixed assets | 21/28 | €28,793 | €24,545 | -€4,249 | -14.8% |
| Tangible fixed assets | 22/27 | €22,793 | €18,545 | -€4,249 | -18.6% |
| Land and buildings | 22 | €1,650 | €1,028 | -€622 | -37.7% |
| Plant, machinery and equipment | 23 | €19,388 | €15,916 | -€3,472 | -17.9% |
| Furniture and vehicles | 24 | €1,755 | €1,601 | -€155 | -8.8% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €41,628 | €41,885 | +€257 | +0.6% |
| Amounts receivable within one year | 40/41 | €9,904 | €7,269 | -€2,635 | -26.6% |
| Trade receivables | 40 | €9,904 | €7,220 | -€2,684 | -27.1% |
| Other amounts receivable | 41 | - | €49 | +€49 | |
| Cash at bank and in hand | 54/58 | €31,724 | €34,616 | +€2,892 | +9.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €70,422 | €66,430 | -€3,992 | -5.7% |
| Equity | 10/15 | -€38,592 | -€13,272 | +€25,320 | +65.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,619 | €10,619 | = | 0.0% |
| Distributable reserves | 133 | €10,619 | €10,619 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,611 | -€36,291 | +€25,320 | +41.1% |
| Amounts payable | 17/49 | €109,014 | €79,701 | -€29,312 | -26.9% |
| Amounts payable after more than one year | 17 | €4,705 | €0 | -€4,705 | -100% |
| Financial debts | 170/4 | €4,705 | €0 | -€4,705 | -100% |
| Amounts payable within one year | 42/48 | €104,309 | €79,701 | -€24,607 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €5,070 | €0 | -€5,070 | -100% |
| Trade debts | 44 | €4,864 | €4,844 | -€20 | -0.4% |
| Suppliers | 440/4 | €4,864 | €4,844 | -€20 | -0.4% |
| Taxes, remuneration and social security | 45 | €5,204 | €6,840 | +€1,636 | +31.4% |
| Taxes | 450/3 | €5,204 | €5,130 | -€74 | -1.4% |
| Remuneration and social security | 454/9 | - | €1,710 | +€1,710 | |
| Other amounts payable | 47/48 | €89,170 | €68,017 | -€21,153 | -23.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €692 | €0 | -€692 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,414 | €6,877 | +€1,463 | +27.0% |
| Other operating charges | 640/8 | €387 | €1,750 | +€1,363 | +352% |
| Gross operating margin | 9900 | €23,525 | €36,992 | +€13,467 | +57.2% |
| Operating profit (loss) | 9901 | €17,031 | €28,365 | +€11,335 | +66.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €810 | €2,858 | +€2,048 | +253% |
| Recurring financial charges | 65 | €810 | €2,858 | +€2,048 | +253% |
| Profit (loss) for the period before taxes | 9903 | €16,221 | €25,507 | +€9,286 | +57.3% |
| Income taxes | 67/77 | €191 | €187 | -€5 | -2.5% |
| Profit (loss) for the period | 9904 | €16,029 | €25,320 | +€9,291 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,029 | €25,320 | +€9,291 | +58.0% |
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 20 October 2026 via checked.be.