Star 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.
Star Coaching
Largest movements
- Receivables within one year +€4,358
up €4,358 (+160.1%), from €2,723 to €7,081
of which Other amounts receivable: +€7,081
- Deferred charges and accrued income +€281
up €281 (+18.3%), from €1,540 to €1,821
- Cash -€257
down €257 (-95.7%), from €268 to €12
mainly Receivables within one year (-€4,358) and Other debts (-€3,226)
- Profit (loss) carried forward +€8,634
up €8,634, from -€5,139 to €3,495
- Other debts -€3,226
no longer reported in 2025 (was €3,226)
- Tax, wage and social debts -€1,025
down €1,025 (-26.0%), from €3,943 to €2,918
of which Remuneration and social security: -€1,820
- Gross operating margin +€13,801
up €13,801, from -€3,489 to €10,312
- Taxes +€1,242
up €1,242 (+1008.1%), from €123 to €1,365
- Financial charges +€130
up €130 (+198.5%), from €65 to €195
- Other operating charges +€118
new in 2025: €118
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 | €4,531 | €8,913 | +€4,383 | +96.7% |
| Current assets | 29/58 | €4,531 | €8,913 | +€4,383 | +96.7% |
| Amounts receivable within one year | 40/41 | €2,723 | €7,081 | +€4,358 | +160.1% |
| Trade receivables | 40 | €2,723 | - | -€2,723 | |
| Other amounts receivable | 41 | - | €7,081 | +€7,081 | |
| Cash at bank and in hand | 54/58 | €268 | €12 | -€257 | -95.7% |
| Deferred charges and accrued income | 490/1 | €1,540 | €1,821 | +€281 | +18.3% |
| Total equity and liabilities | 10/49 | €4,531 | €8,913 | +€4,383 | +96.7% |
| Equity | 10/15 | -€2,639 | €5,995 | +€8,634 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Share premium | 1100/10 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,139 | €3,495 | +€8,634 | |
| Amounts payable | 17/49 | €7,169 | €2,918 | -€4,251 | -59.3% |
| Amounts payable within one year | 42/48 | €7,169 | €2,918 | -€4,251 | -59.3% |
| Taxes, remuneration and social security | 45 | €3,943 | €2,918 | -€1,025 | -26.0% |
| Taxes | 450/3 | €2,123 | €2,918 | +€795 | +37.4% |
| Remuneration and social security | 454/9 | €1,820 | - | -€1,820 | |
| Other amounts payable | 47/48 | €3,226 | - | -€3,226 | |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | -€3,489 | €10,312 | +€13,801 | |
| Operating profit (loss) | 9901 | -€3,489 | €10,194 | +€13,683 | |
| Financial charges | 65/66B | €65 | €195 | +€130 | +198.5% |
| Recurring financial charges | 65 | €65 | €195 | +€130 | +198.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,554 | €9,999 | +€13,553 | |
| Income taxes | 67/77 | €123 | €1,365 | +€1,242 | +1008.1% |
| Profit (loss) for the period | 9904 | -€3,677 | €8,634 | +€12,311 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,677 | €8,634 | +€12,311 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.