Shane McLeod 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.
Shane McLeod Coaching
Largest movements
- Cash -€28,533
down €28,533 (-69.4%), from €41,117 to €12,583
mainly Contributions, distributions and other (-€45,152) and Other debts (-€25,746)
- Deferred charges and accrued income +€1,838
up €1,838 (+214%), from €858 to €2,696
- Tangible fixed assets -€1,114
down €1,114 (-2.8%), from €40,046 to €38,932
- Other debts -€25,746
down €25,746 (-45.5%), from €56,632 to €30,886
- Debts after one year -€4,065
down €4,065 (-19.7%), from €20,638 to €16,573
- Tax, wage and social debts +€2,347
up €2,347 (+32.4%), from €7,249 to €9,596
- Gross operating margin +€21,537
up €21,537 (+55.3%), from €38,930 to €60,467
- Taxes +€4,060
up €4,060 (+45.0%), from €9,014 to €13,074
- Other operating charges -€2,744
down €2,744 (-85.8%), from €3,197 to €453
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 | €94,521 | €66,841 | -€27,680 | -29.3% |
| Fixed assets | 21/28 | €40,046 | €38,932 | -€1,114 | -2.8% |
| Tangible fixed assets | 22/27 | €40,046 | €38,932 | -€1,114 | -2.8% |
| Land and buildings | 22 | €40,046 | €38,932 | -€1,114 | -2.8% |
| Current assets | 29/58 | €54,475 | €27,909 | -€26,566 | -48.8% |
| Amounts receivable within one year | 40/41 | €12,500 | €12,629 | +€129 | +1.0% |
| Trade receivables | 40 | €12,500 | €12,500 | -€0 | 0.0% |
| Other amounts receivable | 41 | - | €129 | +€129 | |
| Cash at bank and in hand | 54/58 | €41,117 | €12,583 | -€28,533 | -69.4% |
| Deferred charges and accrued income | 490/1 | €858 | €2,696 | +€1,838 | +214% |
| Total equity and liabilities | 10/49 | €94,521 | €66,841 | -€27,680 | -29.3% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €89,521 | €61,841 | -€27,680 | -30.9% |
| Amounts payable after more than one year | 17 | €20,638 | €16,573 | -€4,065 | -19.7% |
| Financial debts | 170/4 | €20,638 | €16,573 | -€4,065 | -19.7% |
| Amounts payable within one year | 42/48 | €68,883 | €45,268 | -€23,615 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €3,999 | €4,065 | +€66 | +1.6% |
| Trade debts | 44 | €1,002 | €721 | -€282 | -28.1% |
| Suppliers | 440/4 | €1,002 | €721 | -€282 | -28.1% |
| Taxes, remuneration and social security | 45 | €7,249 | €9,596 | +€2,347 | +32.4% |
| Taxes | 450/3 | €7,249 | €9,596 | +€2,347 | +32.4% |
| Other amounts payable | 47/48 | €56,632 | €30,886 | -€25,746 | -45.5% |
| Non-recurring operating income | 76A | - | €4,545 | +€4,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,114 | €1,114 | = | 0.0% |
| Other operating charges | 640/8 | €3,197 | €453 | -€2,744 | -85.8% |
| Gross operating margin | 9900 | €38,930 | €60,467 | +€21,537 | +55.3% |
| Operating profit (loss) | 9901 | €34,619 | €58,900 | +€24,281 | +70.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €584 | €675 | +€91 | +15.5% |
| Recurring financial charges | 65 | €584 | €675 | +€91 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €34,034 | €58,226 | +€24,192 | +71.1% |
| Income taxes | 67/77 | €9,014 | €13,074 | +€4,060 | +45.0% |
| Profit (loss) for the period | 9904 | €25,020 | €45,152 | +€20,132 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,020 | €45,152 | +€20,132 | +80.5% |
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 21 October 2026 via checked.be.