Robin D'Hoe Physical 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.
Robin D'Hoe Physical Coaching
Largest movements
- Cash +€62,668
up €62,668 (+40.1%), from €156,456 to €219,124
mainly Net result for the year (+€168,508) and Tax, wage and social debts (+€52,567)
- Tangible fixed assets -€28,365
down €28,365 (-7.8%), from €362,646 to €334,281
of which Other tangible fixed assets: -€24,952
- Receivables within one year -€14,137
down €14,137 (-20.8%), from €67,937 to €53,800
of which Trade receivables: -€8,592
- Accrued charges and deferred income -€201,793
down €201,793 (-64.3%), from €314,003 to €112,210
- Reserves +€168,508
up €168,508 (+96.2%), from €175,156 to €343,664
- Tax, wage and social debts +€52,567
up €52,567 (+56.4%), from €93,208 to €145,775
- Gross operating margin +€76,184
up €76,184 (+31.0%), from €245,463 to €321,647
- Taxes +€21,939
up €21,939 (+37.5%), from €58,455 to €80,394
- Staff costs +€8,580
up €8,580 (+40.1%), from €21,385 to €29,965
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 | €587,367 | €608,884 | +€21,517 | +3.7% |
| Fixed assets | 21/28 | €362,646 | €334,281 | -€28,365 | -7.8% |
| Tangible fixed assets | 22/27 | €362,646 | €334,281 | -€28,365 | -7.8% |
| Plant, machinery and equipment | 23 | €7,987 | €12,762 | +€4,775 | +59.8% |
| Furniture and vehicles | 24 | €42,050 | €33,862 | -€8,188 | -19.5% |
| Other tangible fixed assets | 26 | €312,609 | €287,657 | -€24,952 | -8.0% |
| Current assets | 29/58 | €224,721 | €274,603 | +€49,882 | +22.2% |
| Amounts receivable within one year | 40/41 | €67,937 | €53,800 | -€14,137 | -20.8% |
| Trade receivables | 40 | €62,392 | €53,800 | -€8,592 | -13.8% |
| Other amounts receivable | 41 | €5,545 | - | -€5,545 | |
| Cash at bank and in hand | 54/58 | €156,456 | €219,124 | +€62,668 | +40.1% |
| Deferred charges and accrued income | 490/1 | €328 | €1,679 | +€1,351 | +412% |
| Total equity and liabilities | 10/49 | €587,367 | €608,884 | +€21,517 | +3.7% |
| Equity | 10/15 | €180,156 | €348,664 | +€168,508 | +93.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €175,156 | €343,664 | +€168,508 | +96.2% |
| Distributable reserves | 133 | €175,156 | €343,664 | +€168,508 | +96.2% |
| Amounts payable | 17/49 | €407,211 | €260,220 | -€146,991 | -36.1% |
| Amounts payable within one year | 42/48 | €93,208 | €148,010 | +€54,802 | +58.8% |
| Trade debts | 44 | - | €2,235 | +€2,235 | |
| Suppliers | 440/4 | - | €2,235 | +€2,235 | |
| Taxes, remuneration and social security | 45 | €93,208 | €145,775 | +€52,567 | +56.4% |
| Taxes | 450/3 | €93,208 | €145,775 | +€52,567 | +56.4% |
| Accrued charges and deferred income | 492/3 | €314,003 | €112,210 | -€201,793 | -64.3% |
| Remuneration, social security and pensions | 62 | €21,385 | €29,965 | +€8,580 | +40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,429 | €41,010 | +€1,581 | +4.0% |
| Other operating charges | 640/8 | €3,009 | €1,247 | -€1,762 | -58.6% |
| Gross operating margin | 9900 | €245,463 | €321,647 | +€76,184 | +31.0% |
| Operating profit (loss) | 9901 | €181,640 | €249,425 | +€67,785 | +37.3% |
| Financial charges | 65/66B | €12 | €523 | +€511 | +4,258% |
| Recurring financial charges | 65 | €12 | €523 | +€511 | +4,258% |
| Profit (loss) for the period before taxes | 9903 | €181,628 | €248,902 | +€67,274 | +37.0% |
| Income taxes | 67/77 | €58,455 | €80,394 | +€21,939 | +37.5% |
| Profit (loss) for the period | 9904 | €123,173 | €168,508 | +€45,335 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €123,173 | €168,508 | +€45,335 | +36.8% |
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 28 October 2026 via checked.be.