Toekomst-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.
Toekomst-Coaching
Largest movements
- Cash +€27,562
up €27,562 (+84.2%), from €32,741 to €60,303
mainly Net result for the year (+€24,258) and Receivables within one year (+€5,007)
- Receivables within one year -€5,007
down €5,007 (-25.6%), from €19,523 to €14,516
of which Trade receivables: -€11,650
- Profit (loss) carried forward +€24,258
up €24,258 (+56.6%), from €42,869 to €67,128
- Trade debts -€1,271
down €1,271 (-48.3%), from €2,633 to €1,362
- Gross operating margin -€14,207
down €14,207 (-30.2%), from €47,010 to €32,803
- Taxes -€4,535
down €4,535 (-35.7%), from €12,719 to €8,184
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 | €52,490 | €75,067 | +€22,577 | +43.0% |
| Current assets | 29/58 | €52,490 | €75,067 | +€22,577 | +43.0% |
| Amounts receivable within one year | 40/41 | €19,523 | €14,516 | -€5,007 | -25.6% |
| Trade receivables | 40 | €17,566 | €5,916 | -€11,650 | -66.3% |
| Other amounts receivable | 41 | €1,957 | €8,600 | +€6,643 | +339% |
| Cash at bank and in hand | 54/58 | €32,741 | €60,303 | +€27,562 | +84.2% |
| Deferred charges and accrued income | 490/1 | €226 | €248 | +€22 | +9.8% |
| Total equity and liabilities | 10/49 | €52,490 | €75,067 | +€22,577 | +43.0% |
| Equity | 10/15 | €44,869 | €69,128 | +€24,258 | +54.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,869 | €67,128 | +€24,258 | +56.6% |
| Amounts payable | 17/49 | €7,620 | €5,939 | -€1,681 | -22.1% |
| Amounts payable within one year | 42/48 | €7,620 | €5,939 | -€1,681 | -22.1% |
| Trade debts | 44 | €2,633 | €1,362 | -€1,271 | -48.3% |
| Suppliers | 440/4 | €2,633 | €1,362 | -€1,271 | -48.3% |
| Taxes, remuneration and social security | 45 | €4,987 | €4,578 | -€410 | -8.2% |
| Taxes | 450/3 | €4,987 | €4,578 | -€410 | -8.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €699 | €0 | -€699 | -100% |
| Other operating charges | 640/8 | €437 | €544 | +€106 | +24.3% |
| Gross operating margin | 9900 | €47,010 | €32,803 | -€14,207 | -30.2% |
| Operating profit (loss) | 9901 | €46,572 | €32,259 | -€14,313 | -30.7% |
| Financial income | 75/76B | €1 | €234 | +€233 | +46,634% |
| Recurring financial income | 75 | €1 | €234 | +€233 | +46,634% |
| Financial charges | 65/66B | €57 | €50 | -€7 | -12.2% |
| Recurring financial charges | 65 | €57 | €50 | -€7 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €46,516 | €32,443 | -€14,073 | -30.3% |
| Income taxes | 67/77 | €12,719 | €8,184 | -€4,535 | -35.7% |
| Profit (loss) for the period | 9904 | €33,797 | €24,258 | -€9,539 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,797 | €24,258 | -€9,539 | -28.2% |
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.