SBE Coaching: what changed
Two fiscal 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.
SBE Coaching
Largest movements
- Cash -€8,418
down €8,418 (-99.9%), from €8,424 to €6
mainly Tax, wage and social debts (-€6,942) and Debts after one year (-€3,524)
- Tangible fixed assets -€5,829
down €5,829 (-15.1%), from €38,675 to €32,846
of which Other tangible fixed assets: -€4,531
- Receivables within one year +€1,215
up €1,215 (+7.2%), from €16,963 to €18,178
of which Trade receivables: +€2,302
- Tax, wage and social debts -€6,942
down €6,942 (-79.2%), from €8,770 to €1,828
- Debts after one year -€3,524
down €3,524 (-12.1%), from €29,171 to €25,647
- Profit (loss) carried forward -€2,175
new in 2025: -€2,175
- Other debts -€1,500
down €1,500 (-100.0%), from €1,500 to €0
- Trade debts +€878
up €878 (+730.4%), from €120 to €998
- Gross operating margin -€18,655
down €18,655 (-76.1%), from €24,509 to €5,855
- Taxes -€2,947
down €2,947 (-97.2%), from €3,033 to €86
- Depreciation -€628
down €628 (-9.7%), from €6,457 to €5,829
- Financial income +€409
up €409 (+187.4%), from €218 to €628
- Financial charges -€313
down €313 (-15.3%), from €2,046 to €1,734
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.
Cash bridge derived
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 | €64,466 | €51,031 | -€13,435 | -20.8% |
| Fixed assets | 21/28 | €38,675 | €32,846 | -€5,829 | -15.1% |
| Tangible fixed assets | 22/27 | €38,675 | €32,846 | -€5,829 | -15.1% |
| Furniture and vehicles | 24 | €1,298 | €0 | -€1,298 | -100.0% |
| Other tangible fixed assets | 26 | €37,377 | €32,846 | -€4,531 | -12.1% |
| Current assets | 29/58 | €25,792 | €18,185 | -€7,607 | -29.5% |
| Amounts receivable within one year | 40/41 | €16,963 | €18,178 | +€1,215 | +7.2% |
| Trade receivables | 40 | €4,837 | €7,139 | +€2,302 | +47.6% |
| Other amounts receivable | 41 | €12,126 | €11,040 | -€1,086 | -9.0% |
| Cash at bank and in hand | 54/58 | €8,424 | €6 | -€8,418 | -99.9% |
| Deferred charges and accrued income | 490/1 | €404 | €0 | -€404 | -100.0% |
| Total equity and liabilities | 10/49 | €64,466 | €51,031 | -€13,435 | -20.8% |
| Equity | 10/15 | €19,953 | €17,777 | -€2,175 | -10.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €19,853 | €19,853 | = | 0.0% |
| Distributable reserves | 133 | €19,853 | €19,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,175 | -€2,175 | |
| Amounts payable | 17/49 | €44,514 | €33,254 | -€11,260 | -25.3% |
| Amounts payable after more than one year | 17 | €29,171 | €25,647 | -€3,524 | -12.1% |
| Financial debts | 170/4 | €29,171 | €25,647 | -€3,524 | -12.1% |
| Amounts payable within one year | 42/48 | €15,342 | €7,207 | -€8,135 | -53.0% |
| Current portion of amounts payable after more than one year | 42 | €4,952 | €4,381 | -€571 | -11.5% |
| Trade debts | 44 | €120 | €998 | +€878 | +730.4% |
| Suppliers | 440/4 | €120 | €998 | +€878 | +730.4% |
| Taxes, remuneration and social security | 45 | €8,770 | €1,828 | -€6,942 | -79.2% |
| Taxes | 450/3 | €8,770 | €1,828 | -€6,942 | -79.2% |
| Other amounts payable | 47/48 | €1,500 | €0 | -€1,500 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,457 | €5,829 | -€628 | -9.7% |
| Other operating charges | 640/8 | €904 | €1,010 | +€106 | +11.8% |
| Gross operating margin | 9900 | €24,509 | €5,855 | -€18,655 | -76.1% |
| Operating profit (loss) | 9901 | €17,149 | -€984 | -€18,133 | |
| Financial income | 75/76B | €218 | €628 | +€409 | +187.4% |
| Recurring financial income | 75 | €218 | €628 | +€409 | +187.4% |
| Financial charges | 65/66B | €2,046 | €1,734 | -€313 | -15.3% |
| Recurring financial charges | 65 | €2,046 | €1,734 | -€313 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €15,321 | -€2,090 | -€17,411 | |
| Income taxes | 67/77 | €3,033 | €86 | -€2,947 | -97.2% |
| Profit (loss) for the period | 9904 | €12,288 | -€2,175 | -€14,464 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,288 | -€2,175 | -€14,464 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.