SPRING 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.
SPRING COACHING
Largest movements
- Tangible fixed assets -€10,338
down €10,338 (-23.8%), from €43,523 to €33,184
of which Furniture and vehicles: -€8,073
- Receivables within one year +€6,832
up €6,832 (+32.5%), from €21,033 to €27,865
of which Trade receivables: +€13,696
- Cash +€6,056
up €6,056 (+769.8%), from €787 to €6,842
mainly Other debts (+€20,000) and Depreciation (+€11,230)
- Deferred charges and accrued income -€2,485
down €2,485 (-99.4%), from €2,502 to €16
- Intangible fixed assets -€891
no longer reported in 2025 (was €891)
- Profit (loss) carried forward -€21,449
down €21,449 (-64.4%), from €33,294 to €11,845
- Other debts +€20,000
new in 2025: €20,000
- Debts after one year -€5,940
down €5,940 (-23.1%), from €25,724 to €19,784
- Tax, wage and social debts +€4,897
new in 2025: €4,897
- Trade debts +€2,341
up €2,341 (+226.6%), from €1,033 to €3,374
- Depreciation +€5,653
up €5,653 (+101.4%), from €5,576 to €11,230
- Taxes -€1,757
down €1,757 (-64.4%), from €2,727 to €970
- Financial charges +€1,564
up €1,564 (+507.6%), from €308 to €1,872
- Gross operating margin -€1,333
down €1,333 (-9.4%), from €14,136 to €12,803
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 | €68,735 | €67,908 | -€827 | -1.2% |
| Fixed assets | 21/28 | €44,414 | €33,184 | -€11,230 | -25.3% |
| Intangible fixed assets | 21 | €891 | - | -€891 | |
| Tangible fixed assets | 22/27 | €43,523 | €33,184 | -€10,338 | -23.8% |
| Plant, machinery and equipment | 23 | €4,788 | €2,902 | -€1,886 | -39.4% |
| Furniture and vehicles | 24 | €37,676 | €29,603 | -€8,073 | -21.4% |
| Other tangible fixed assets | 26 | €1,059 | €679 | -€380 | -35.9% |
| Current assets | 29/58 | €24,321 | €34,724 | +€10,402 | +42.8% |
| Amounts receivable within one year | 40/41 | €21,033 | €27,865 | +€6,832 | +32.5% |
| Trade receivables | 40 | €11,581 | €25,277 | +€13,696 | +118.3% |
| Other amounts receivable | 41 | €9,452 | €2,589 | -€6,864 | -72.6% |
| Cash at bank and in hand | 54/58 | €787 | €6,842 | +€6,056 | +769.8% |
| Deferred charges and accrued income | 490/1 | €2,502 | €16 | -€2,485 | -99.4% |
| Total equity and liabilities | 10/49 | €68,735 | €67,908 | -€827 | -1.2% |
| Equity | 10/15 | €35,294 | €13,845 | -€21,449 | -60.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,294 | €11,845 | -€21,449 | -64.4% |
| Amounts payable | 17/49 | €33,442 | €54,063 | +€20,622 | +61.7% |
| Amounts payable after more than one year | 17 | €25,724 | €19,784 | -€5,940 | -23.1% |
| Financial debts | 170/4 | €25,724 | €19,784 | -€5,940 | -23.1% |
| Amounts payable within one year | 42/48 | €6,673 | €34,279 | +€27,607 | +413.7% |
| Current portion of amounts payable after more than one year | 42 | €5,640 | €5,940 | +€300 | +5.3% |
| Trade debts | 44 | €1,033 | €3,374 | +€2,341 | +226.6% |
| Suppliers | 440/4 | €1,033 | €3,374 | +€2,341 | +226.6% |
| Advances received on contracts in progress | 46 | - | €68 | +€68 | |
| Taxes, remuneration and social security | 45 | - | €4,897 | +€4,897 | |
| Taxes | 450/3 | - | €4,897 | +€4,897 | |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €1,045 | - | -€1,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,576 | €11,230 | +€5,653 | +101.4% |
| Other operating charges | 640/8 | €118 | €183 | +€65 | +55.4% |
| Gross operating margin | 9900 | €14,136 | €12,803 | -€1,333 | -9.4% |
| Operating profit (loss) | 9901 | €8,441 | €1,390 | -€7,051 | -83.5% |
| Financial income | 75/76B | €35 | €4 | -€32 | -90.0% |
| Recurring financial income | 75 | €35 | €4 | -€32 | -90.0% |
| Financial charges | 65/66B | €308 | €1,872 | +€1,564 | +507.6% |
| Recurring financial charges | 65 | €308 | €1,872 | +€1,564 | +507.6% |
| Profit (loss) for the period before taxes | 9903 | €8,168 | -€479 | -€8,647 | |
| Income taxes | 67/77 | €2,727 | €970 | -€1,757 | -64.4% |
| Profit (loss) for the period | 9904 | €5,441 | -€1,449 | -€6,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,441 | -€1,449 | -€6,890 |
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 11 October 2026 via checked.be.