Top 10is Coaching: what changed
Top 10is Coaching
Largest movements
- Receivables within one year -€3,429
down €3,429 (-17.4%), from €19,757 to €16,328
of which Other amounts receivable: -€5,429
- Tangible fixed assets -€1,058
down €1,058 (-28.5%), from €3,718 to €2,660
- Cash +€344
up €344 (+31.9%), from €1,077 to €1,421
mainly Receivables within one year (+€3,429) and Depreciation (+€1,058)
- Tax, wage and social debts -€2,339
down €2,339 (-93.4%), from €2,504 to €165
- Profit (loss) carried forward -€2,295
down €2,295 (-10.4%), from €22,005 to €19,711
- Trade debts +€652
new in 2025: €652
- Gross operating margin -€3,984
down €3,984 (-94.5%), from €4,214 to €231
- Other operating charges -€2,930
down €2,930 (-62.9%), from €4,656 to €1,726
- Financial income -€423
down €423 (-36.4%), from €1,163 to €740
- Depreciation -€174
down €174 (-14.2%), from €1,232 to €1,058
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 | €24,609 | €20,628 | -€3,981 | -16.2% |
| Fixed assets | 21/28 | €3,718 | €2,660 | -€1,058 | -28.5% |
| Tangible fixed assets | 22/27 | €3,718 | €2,660 | -€1,058 | -28.5% |
| Furniture and vehicles | 24 | €3,718 | €2,660 | -€1,058 | -28.5% |
| Current assets | 29/58 | €20,891 | €17,968 | -€2,924 | -14.0% |
| Amounts receivable within one year | 40/41 | €19,757 | €16,328 | -€3,429 | -17.4% |
| Trade receivables | 40 | €303 | €2,303 | +€2,000 | +661% |
| Other amounts receivable | 41 | €19,454 | €14,026 | -€5,429 | -27.9% |
| Cash at bank and in hand | 54/58 | €1,077 | €1,421 | +€344 | +31.9% |
| Deferred charges and accrued income | 490/1 | €58 | €219 | +€161 | +279% |
| Total equity and liabilities | 10/49 | €24,609 | €20,628 | -€3,981 | -16.2% |
| Equity | 10/15 | €22,105 | €19,811 | -€2,295 | -10.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,005 | €19,711 | -€2,295 | -10.4% |
| Amounts payable | 17/49 | €2,504 | €817 | -€1,687 | -67.4% |
| Amounts payable within one year | 42/48 | €2,504 | €817 | -€1,687 | -67.4% |
| Trade debts | 44 | - | €652 | +€652 | |
| Suppliers | 440/4 | - | €652 | +€652 | |
| Taxes, remuneration and social security | 45 | €2,504 | €165 | -€2,339 | -93.4% |
| Taxes | 450/3 | €2,504 | €165 | -€2,339 | -93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,232 | €1,058 | -€174 | -14.2% |
| Other operating charges | 640/8 | €4,656 | €1,726 | -€2,930 | -62.9% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | €4,214 | €231 | -€3,984 | -94.5% |
| Operating profit (loss) | 9901 | -€1,974 | -€2,553 | -€579 | -29.3% |
| Financial income | 75/76B | €1,163 | €740 | -€423 | -36.4% |
| Recurring financial income | 75 | €1,163 | €740 | -€423 | -36.4% |
| Financial charges | 65/66B | €281 | €288 | +€7 | +2.5% |
| Recurring financial charges | 65 | €281 | €288 | +€7 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,092 | -€2,102 | -€1,010 | -92.4% |
| Income taxes | 67/77 | €231 | €193 | -€38 | -16.5% |
| Profit (loss) for the period | 9904 | -€1,323 | -€2,295 | -€971 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,323 | -€2,295 | -€971 | -73.4% |
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 6 November 2026 via checked.be.