TRAINING COACHING SELLING: 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.
TRAINING COACHING SELLING
Largest movements
- Receivables within one year -€14,794
down €14,794 (-49.4%), from €29,946 to €15,152
of which Trade receivables: -€17,165
- Stocks and contracts +€10,940
up €10,940 (+347%), from €3,150 to €14,090
- Tangible fixed assets -€6,843
down €6,843 (-45.4%), from €15,071 to €8,228
- Cash -€3,360
down €3,360 (-45.7%), from €7,356 to €3,995
mainly Stocks and contracts (-€10,940) and Net result for the year (-€8,402)
- Current investments -€2,374
down €2,374 (-7.2%), from €32,917 to €30,543
- Profit (loss) carried forward -€8,402
down €8,402 (-16.8%), from -€50,158 to -€58,560
- Tax, wage and social debts -€3,926
down €3,926 (-77.8%), from €5,044 to €1,118
- Trade debts -€3,693
down €3,693 (-96.9%), from €3,810 to €117
- Depreciation +€7,054
up €7,054 (+546%), from €1,293 to €8,346
- Gross operating margin -€4,556
down €4,556 (-70.3%), from €6,483 to €1,926
- Taxes -€2,758
down €2,758 (-70.5%), from €3,910 to €1,152
- Other operating charges -€1,148
down €1,148 (-57.3%), from €2,004 to €856
- Financial income +€168
new in 2025: €168
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 | €88,801 | €72,716 | -€16,085 | -18.1% |
| Fixed assets | 21/28 | €15,071 | €8,228 | -€6,843 | -45.4% |
| Tangible fixed assets | 22/27 | €15,071 | €8,228 | -€6,843 | -45.4% |
| Furniture and vehicles | 24 | €15,071 | €8,228 | -€6,843 | -45.4% |
| Current assets | 29/58 | €73,730 | €64,488 | -€9,242 | -12.5% |
| Stocks and contracts in progress | 3 | €3,150 | €14,090 | +€10,940 | +347% |
| Stocks | 30/36 | €3,150 | €14,090 | +€10,940 | +347% |
| Amounts receivable within one year | 40/41 | €29,946 | €15,152 | -€14,794 | -49.4% |
| Trade receivables | 40 | €29,946 | €12,780 | -€17,165 | -57.3% |
| Other amounts receivable | 41 | - | €2,372 | +€2,372 | |
| Current investments | 50/53 | €32,917 | €30,543 | -€2,374 | -7.2% |
| Cash at bank and in hand | 54/58 | €7,356 | €3,995 | -€3,360 | -45.7% |
| Deferred charges and accrued income | 490/1 | €362 | €708 | +€345 | +95.3% |
| Total equity and liabilities | 10/49 | €88,801 | €72,716 | -€16,085 | -18.1% |
| Equity | 10/15 | €79,883 | €71,481 | -€8,402 | -10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €123,840 | €123,840 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €121,980 | €121,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,158 | -€58,560 | -€8,402 | -16.8% |
| Amounts payable | 17/49 | €8,919 | €1,235 | -€7,684 | -86.2% |
| Amounts payable within one year | 42/48 | €8,919 | €1,235 | -€7,684 | -86.2% |
| Trade debts | 44 | €3,810 | €117 | -€3,693 | -96.9% |
| Suppliers | 440/4 | €3,810 | €117 | -€3,693 | -96.9% |
| Taxes, remuneration and social security | 45 | €5,044 | €1,118 | -€3,926 | -77.8% |
| Taxes | 450/3 | €5,044 | €1,118 | -€3,926 | -77.8% |
| Other amounts payable | 47/48 | €64 | - | -€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,293 | €8,346 | +€7,054 | +546% |
| Other operating charges | 640/8 | €2,004 | €856 | -€1,148 | -57.3% |
| Gross operating margin | 9900 | €6,483 | €1,926 | -€4,556 | -70.3% |
| Operating profit (loss) | 9901 | €3,186 | -€7,276 | -€10,462 | |
| Financial income | 75/76B | - | €168 | +€168 | |
| Recurring financial income | 75 | - | €168 | +€168 | |
| Financial charges | 65/66B | €183 | €142 | -€42 | -22.7% |
| Recurring financial charges | 65 | €183 | €142 | -€42 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €3,003 | -€7,249 | -€10,253 | |
| Income taxes | 67/77 | €3,910 | €1,152 | -€2,758 | -70.5% |
| Profit (loss) for the period | 9904 | -€907 | -€8,402 | -€7,495 | -827% |
| Profit (loss) for the period to be appropriated | 9905 | -€907 | -€8,402 | -€7,495 | -827% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.