TheNextStep Coaching&Consulting: what changed
TheNextStep Coaching&Consulting
Largest movements
- Receivables within one year +€6,250
up €6,250 (+30.4%), from €20,582 to €26,831
of which Trade receivables: +€5,785
- Tangible fixed assets -€3,065
down €3,065 (-14.2%), from €21,638 to €18,573
of which Furniture and vehicles: -€5,562
- Cash -€2,972
down €2,972 (-4.9%), from €61,125 to €58,154
mainly Contributions, distributions and other (-€57,658) and Investment in fixed assets (net) (-€7,133)
- Other debts +€44,598
up €44,598 (+4,526%), from €985 to €45,583
- Reserves -€29,380
down €29,380 (-50.8%), from €57,844 to €28,464
- Contributions -€9,999
down €9,999 (-100.0%), from €10,000 to €1
- Debts after one year -€5,184
down €5,184 (-25.4%), from €20,389 to €15,206
- Accrued charges and deferred income -€5,182
down €5,182 (-100%), from €5,182 to €0
- Gross operating margin +€25,453
up €25,453 (+150%), from €16,966 to €42,419
- Taxes +€4,893
up €4,893 (+229%), from €2,140 to €7,033
- Other operating charges +€4,701
up €4,701 (+578%), from €814 to €5,515
- Depreciation -€4,564
down €4,564 (-30.9%), from €14,762 to €10,198
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,652 | €103,596 | -€56 | -0.1% |
| Fixed assets | 21/28 | €21,638 | €18,573 | -€3,065 | -14.2% |
| Tangible fixed assets | 22/27 | €21,638 | €18,573 | -€3,065 | -14.2% |
| Plant, machinery and equipment | 23 | €7,514 | €6,311 | -€1,203 | -16.0% |
| Furniture and vehicles | 24 | €14,125 | €8,563 | -€5,562 | -39.4% |
| Other tangible fixed assets | 26 | - | €3,700 | +€3,700 | |
| Current assets | 29/58 | €82,014 | €85,022 | +€3,009 | +3.7% |
| Amounts receivable within one year | 40/41 | €20,582 | €26,831 | +€6,250 | +30.4% |
| Trade receivables | 40 | €2,481 | €8,267 | +€5,785 | +233% |
| Other amounts receivable | 41 | €18,101 | €18,565 | +€464 | +2.6% |
| Cash at bank and in hand | 54/58 | €61,125 | €58,154 | -€2,972 | -4.9% |
| Deferred charges and accrued income | 490/1 | €307 | €37 | -€270 | -87.9% |
| Total equity and liabilities | 10/49 | €103,652 | €103,596 | -€56 | -0.1% |
| Equity | 10/15 | €67,844 | €28,465 | -€39,379 | -58.0% |
| Contributions | 10/11 | €10,000 | €1 | -€9,999 | -100.0% |
| Reserves | 13 | €57,844 | €28,464 | -€29,380 | -50.8% |
| Distributable reserves | 133 | €57,844 | €28,464 | -€29,380 | -50.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €35,808 | €75,131 | +€39,323 | +110% |
| Amounts payable after more than one year | 17 | €20,389 | €15,206 | -€5,184 | -25.4% |
| Financial debts | 170/4 | €20,389 | €15,206 | -€5,184 | -25.4% |
| Amounts payable within one year | 42/48 | €10,236 | €59,925 | +€49,689 | +485% |
| Current portion of amounts payable after more than one year | 42 | €4,897 | €5,184 | +€287 | +5.9% |
| Trade debts | 44 | €2,532 | €4,610 | +€2,077 | +82.0% |
| Suppliers | 440/4 | €2,532 | €4,610 | +€2,077 | +82.0% |
| Taxes, remuneration and social security | 45 | €1,822 | €4,549 | +€2,727 | +150% |
| Taxes | 450/3 | €1,822 | €4,549 | +€2,727 | +150% |
| Other amounts payable | 47/48 | €985 | €45,583 | +€44,598 | +4,526% |
| Accrued charges and deferred income | 492/3 | €5,182 | €0 | -€5,182 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,762 | €10,198 | -€4,564 | -30.9% |
| Other operating charges | 640/8 | €814 | €5,515 | +€4,701 | +578% |
| Gross operating margin | 9900 | €16,966 | €42,419 | +€25,453 | +150% |
| Operating profit (loss) | 9901 | €1,391 | €26,706 | +€25,316 | +1,820% |
| Financial income | 75/76B | €29 | €0 | -€29 | -100% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -100% |
| Financial charges | 65/66B | €1,670 | €1,395 | -€275 | -16.4% |
| Recurring financial charges | 65 | €1,670 | €1,395 | -€275 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€250 | €25,311 | +€25,561 | |
| Income taxes | 67/77 | €2,140 | €7,033 | +€4,893 | +229% |
| Profit (loss) for the period | 9904 | -€2,389 | €18,278 | +€20,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,389 | €18,278 | +€20,668 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.