TEAM-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.
TEAM-COACHING
Largest movements
- Tangible fixed assets -€21,594
down €21,594 (-24.9%), from €86,751 to €65,158
of which Furniture and vehicles: -€21,466
- Cash +€16,207
up €16,207 (+30.3%), from €53,436 to €69,644
mainly Net result for the year (+€23,784) and Depreciation (+€22,858)
- Receivables within one year +€5,095
up €5,095 (+70.2%), from €7,260 to €12,355
of which Other amounts receivable: +€6,644
- Reserves +€23,784
up €23,784 (+13.3%), from €178,835 to €202,619
- Debts after one year -€17,348
no longer reported in 2026 (was €17,348)
- Tax, wage and social debts -€6,909
down €6,909 (-50.1%), from €13,798 to €6,889
- Gross operating margin -€28,505
down €28,505 (-24.8%), from €114,953 to €86,448
- Write-downs +€24,000
new in 2026: €24,000
- Taxes -€16,386
down €16,386 (-54.9%), from €29,848 to €13,462
- Financial income -€2,772
no longer reported in 2026 (was €2,772)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €350,527 | €350,490 | -€38 | 0.0% |
| Fixed assets | 21/28 | €86,751 | €65,158 | -€21,594 | -24.9% |
| Tangible fixed assets | 22/27 | €86,751 | €65,158 | -€21,594 | -24.9% |
| Plant, machinery and equipment | 23 | €570 | €443 | -€127 | -22.3% |
| Furniture and vehicles | 24 | €86,182 | €64,715 | -€21,466 | -24.9% |
| Current assets | 29/58 | €263,776 | €285,332 | +€21,556 | +8.2% |
| Amounts receivable within one year | 40/41 | €7,260 | €12,355 | +€5,095 | +70.2% |
| Trade receivables | 40 | €7,260 | €5,711 | -€1,549 | -21.3% |
| Other amounts receivable | 41 | - | €6,644 | +€6,644 | |
| Current investments | 50/53 | €198,772 | €198,772 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53,436 | €69,644 | +€16,207 | +30.3% |
| Deferred charges and accrued income | 490/1 | €4,307 | €4,561 | +€254 | +5.9% |
| Total equity and liabilities | 10/49 | €350,527 | €350,490 | -€38 | 0.0% |
| Equity | 10/15 | €298,835 | €322,619 | +€23,784 | +8.0% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €178,835 | €202,619 | +€23,784 | +13.3% |
| Distributable reserves | 133 | €178,835 | €202,619 | +€23,784 | +13.3% |
| Amounts payable | 17/49 | €51,693 | €27,871 | -€23,822 | -46.1% |
| Amounts payable after more than one year | 17 | €17,348 | - | -€17,348 | |
| Financial debts | 170/4 | €17,348 | - | -€17,348 | |
| Amounts payable within one year | 42/48 | €32,325 | €25,851 | -€6,474 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €16,657 | €17,348 | +€690 | +4.1% |
| Financial debts | 43 | €10 | - | -€10 | |
| Credit institutions | 430/8 | €10 | - | -€10 | |
| Trade debts | 44 | €1,300 | €1,615 | +€315 | +24.2% |
| Suppliers | 440/4 | €1,300 | €1,615 | +€315 | +24.2% |
| Taxes, remuneration and social security | 45 | €13,798 | €6,889 | -€6,909 | -50.1% |
| Taxes | 450/3 | €13,798 | €6,889 | -€6,909 | -50.1% |
| Other amounts payable | 47/48 | €560 | - | -€560 | |
| Accrued charges and deferred income | 492/3 | €2,020 | €2,020 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,074 | €22,858 | -€216 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €24,000 | +€24,000 | |
| Other operating charges | 640/8 | €966 | €1,195 | +€229 | +23.7% |
| Gross operating margin | 9900 | €114,953 | €86,448 | -€28,505 | -24.8% |
| Operating profit (loss) | 9901 | €90,914 | €38,395 | -€52,519 | -57.8% |
| Financial income | 75/76B | €2,772 | - | -€2,772 | |
| Recurring financial income | 75 | €2,772 | - | -€2,772 | |
| Financial charges | 65/66B | €1,817 | €1,149 | -€668 | -36.8% |
| Recurring financial charges | 65 | €1,817 | €1,149 | -€668 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €91,868 | €37,246 | -€54,622 | -59.5% |
| Income taxes | 67/77 | €29,848 | €13,462 | -€16,386 | -54.9% |
| Profit (loss) for the period | 9904 | €62,020 | €23,784 | -€38,236 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,020 | €23,784 | -€38,236 | -61.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.