Side 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.
Side Coaching &Consulting
Largest movements
- Cash +€22,990
up €22,990 (+28.0%), from €82,002 to €104,992
mainly Receivables within one year (+€13,477) and Other debts (+€9,160)
- Receivables within one year -€13,477
down €13,477 (-30.8%), from €43,743 to €30,266
of which Trade receivables: -€21,427
- Tangible fixed assets -€5,889
down €5,889 (-14.2%), from €41,479 to €35,589
- Deferred charges and accrued income -€2,159
down €2,159 (-72.9%), from €2,963 to €804
- Other debts +€9,160
up €9,160 (+13.3%), from €69,095 to €78,255
- Reserves -€4,568
down €4,568 (-7.2%), from €63,415 to €58,847
- Tax, wage and social debts -€2,796
down €2,796 (-21.7%), from €12,860 to €10,064
of which Taxes: -€2,643
- Gross operating margin +€3,164
up €3,164 (+83.8%), from €3,778 to €6,942
- Depreciation +€1,168
up €1,168 (+24.7%), from €4,722 to €5,889
- Financial income +€602
new in 2025: €602
- Other operating charges -€234
down €234 (-26.0%), from €901 to €667
- Financial charges -€183
down €183 (-3.3%), from €5,598 to €5,415
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 | €170,187 | €171,651 | +€1,464 | +0.9% |
| Fixed assets | 21/28 | €41,479 | €35,589 | -€5,889 | -14.2% |
| Tangible fixed assets | 22/27 | €41,479 | €35,589 | -€5,889 | -14.2% |
| Plant, machinery and equipment | 23 | €3,225 | €2,888 | -€336 | -10.4% |
| Furniture and vehicles | 24 | €16,925 | €13,990 | -€2,934 | -17.3% |
| Other tangible fixed assets | 26 | €21,329 | €18,711 | -€2,618 | -12.3% |
| Current assets | 29/58 | €128,708 | €136,061 | +€7,354 | +5.7% |
| Amounts receivable within one year | 40/41 | €43,743 | €30,266 | -€13,477 | -30.8% |
| Trade receivables | 40 | €35,912 | €14,485 | -€21,427 | -59.7% |
| Other amounts receivable | 41 | €7,831 | €15,780 | +€7,949 | +102% |
| Cash at bank and in hand | 54/58 | €82,002 | €104,992 | +€22,990 | +28.0% |
| Deferred charges and accrued income | 490/1 | €2,963 | €804 | -€2,159 | -72.9% |
| Total equity and liabilities | 10/49 | €170,187 | €171,651 | +€1,464 | +0.9% |
| Equity | 10/15 | €82,015 | €77,447 | -€4,568 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,415 | €58,847 | -€4,568 | -7.2% |
| Distributable reserves | 133 | €63,415 | €58,847 | -€4,568 | -7.2% |
| Amounts payable | 17/49 | €88,171 | €94,204 | +€6,032 | +6.8% |
| Amounts payable within one year | 42/48 | €82,892 | €89,063 | +€6,171 | +7.4% |
| Trade debts | 44 | €937 | €743 | -€193 | -20.6% |
| Suppliers | 440/4 | €937 | €743 | -€193 | -20.6% |
| Taxes, remuneration and social security | 45 | €12,860 | €10,064 | -€2,796 | -21.7% |
| Taxes | 450/3 | €10,401 | €7,758 | -€2,643 | -25.4% |
| Remuneration and social security | 454/9 | €2,459 | €2,307 | -€153 | -6.2% |
| Other amounts payable | 47/48 | €69,095 | €78,255 | +€9,160 | +13.3% |
| Accrued charges and deferred income | 492/3 | €5,279 | €5,141 | -€138 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,722 | €5,889 | +€1,168 | +24.7% |
| Other operating charges | 640/8 | €901 | €667 | -€234 | -26.0% |
| Gross operating margin | 9900 | €3,778 | €6,942 | +€3,164 | +83.8% |
| Operating profit (loss) | 9901 | -€1,844 | €386 | +€2,230 | |
| Financial income | 75/76B | - | €602 | +€602 | |
| Recurring financial income | 75 | - | €602 | +€602 | |
| Financial charges | 65/66B | €5,598 | €5,415 | -€183 | -3.3% |
| Recurring financial charges | 65 | €5,598 | €5,415 | -€183 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,442 | -€4,427 | +€3,015 | +40.5% |
| Income taxes | 67/77 | €169 | €141 | -€28 | -16.5% |
| Profit (loss) for the period | 9904 | -€7,611 | -€4,568 | +€3,043 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,611 | -€4,568 | +€3,043 | +40.0% |
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.