TRADE AND 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.
TRADE AND COACHING
Largest movements
- Cash +€21,354
up €21,354 (+702%), from €3,042 to €24,396
mainly Depreciation (+€18,747) and Net result for the year (+€8,366)
- Tangible fixed assets -€15,177
down €15,177 (-6.6%), from €229,471 to €214,294
of which Land and buildings: -€11,772
- Receivables within one year -€5,657
down €5,657 (-19.1%), from €29,564 to €23,907
of which Other amounts receivable: -€4,823
- Profit (loss) carried forward +€8,366
up €8,366 (+4.2%), from -€199,970 to -€191,604
- Current portion of long-term debt -€7,964
down €7,964 (-54.4%), from €14,645 to €6,681
- Debts after one year -€2,856
down €2,856 (-1.0%), from €279,591 to €276,735
- Gross operating margin +€16,069
up €16,069 (+71.0%), from €22,628 to €38,697
- Depreciation -€1,638
down €1,638 (-8.0%), from €20,385 to €18,747
- Financial charges +€1,425
up €1,425 (+19.7%), from €7,218 to €8,643
- Other operating charges +€1,135
up €1,135 (+62.8%), from €1,806 to €2,941
- Write-downs -€587
no longer reported in 2025 (was €587)
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 | €267,499 | €265,731 | -€1,768 | -0.7% |
| Formation expenses | 20 | €3,502 | €1,634 | -€1,868 | -53.3% |
| Fixed assets | 21/28 | €231,391 | €215,794 | -€15,597 | -6.7% |
| Tangible fixed assets | 22/27 | €229,471 | €214,294 | -€15,177 | -6.6% |
| Land and buildings | 22 | €207,289 | €195,517 | -€11,772 | -5.7% |
| Plant, machinery and equipment | 23 | €20,590 | €17,630 | -€2,960 | -14.4% |
| Furniture and vehicles | 24 | €1,592 | €1,147 | -€445 | -28.0% |
| Financial fixed assets | 28 | €1,920 | €1,500 | -€420 | -21.9% |
| Current assets | 29/58 | €32,606 | €48,303 | +€15,697 | +48.1% |
| Amounts receivable within one year | 40/41 | €29,564 | €23,907 | -€5,657 | -19.1% |
| Trade receivables | 40 | €22,991 | €22,157 | -€834 | -3.6% |
| Other amounts receivable | 41 | €6,573 | €1,750 | -€4,823 | -73.4% |
| Cash at bank and in hand | 54/58 | €3,042 | €24,396 | +€21,354 | +702% |
| Total equity and liabilities | 10/49 | €267,499 | €265,731 | -€1,768 | -0.7% |
| Equity | 10/15 | -€60,351 | -€51,985 | +€8,366 | +13.9% |
| Contributions | 10/11 | €61,520 | €61,520 | = | 0.0% |
| Capital | 10 | €61,520 | €61,520 | = | 0.0% |
| Issued capital | 100 | €61,520 | €61,520 | = | 0.0% |
| Revaluation surpluses | 12 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,970 | -€191,604 | +€8,366 | +4.2% |
| Amounts payable | 17/49 | €327,850 | €317,716 | -€10,134 | -3.1% |
| Amounts payable after more than one year | 17 | €279,591 | €276,735 | -€2,856 | -1.0% |
| Financial debts | 170/4 | €279,591 | €276,735 | -€2,856 | -1.0% |
| Amounts payable within one year | 42/48 | €48,259 | €40,981 | -€7,278 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €14,645 | €6,681 | -€7,964 | -54.4% |
| Trade debts | 44 | €8,502 | €7,616 | -€886 | -10.4% |
| Suppliers | 440/4 | €8,502 | €7,616 | -€886 | -10.4% |
| Taxes, remuneration and social security | 45 | - | €1,836 | +€1,836 | |
| Taxes | 450/3 | - | €1,836 | +€1,836 | |
| Other amounts payable | 47/48 | €25,112 | €24,848 | -€264 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,385 | €18,747 | -€1,638 | -8.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €587 | - | -€587 | |
| Other operating charges | 640/8 | €1,806 | €2,941 | +€1,135 | +62.8% |
| Gross operating margin | 9900 | €22,628 | €38,697 | +€16,069 | +71.0% |
| Operating profit (loss) | 9901 | -€150 | €17,009 | +€17,159 | |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €7,218 | €8,643 | +€1,425 | +19.7% |
| Recurring financial charges | 65 | €7,218 | €8,643 | +€1,425 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,328 | €8,366 | +€15,694 | |
| Profit (loss) for the period | 9904 | -€7,328 | €8,366 | +€15,694 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,328 | €8,366 | +€15,694 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.