UpCoach: what changed
Two fiscal 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.
UpCoach
Largest movements
- Current investments +€58,257
new in 2025: €58,257
- Cash -€35,731
no longer reported in 2025 (was €35,731)
mainly Current investments (-€58,257) and Contributions, distributions and other (-€49,713)
- Receivables within one year -€7,235
down €7,235 (-24.5%), from €29,502 to €22,267
- Other debts +€38,073
up €38,073 (+576.8%), from €6,600 to €44,674
- Profit (loss) carried forward -€28,492
no longer reported in 2025 (was €28,492)
- Tax, wage and social debts +€5,719
up €5,719 (+53.8%), from €10,632 to €16,351
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €65,234 | €80,524 | +€15,290 | +23.4% |
| Current assets | 29/58 | €65,234 | €80,524 | +€15,290 | +23.4% |
| Amounts receivable within one year | 40/41 | €29,502 | €22,267 | -€7,235 | -24.5% |
| Trade receivables | 40 | €29,502 | €22,267 | -€7,235 | -24.5% |
| Current investments | 50/53 | - | €58,257 | +€58,257 | |
| Cash at bank and in hand | 54/58 | €35,731 | - | -€35,731 | |
| Total equity and liabilities | 10/49 | €65,234 | €80,524 | +€15,290 | +23.4% |
| Equity | 10/15 | €47,992 | €19,500 | -€28,492 | -59.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,492 | - | -€28,492 | |
| Amounts payable | 17/49 | €17,242 | €61,024 | +€43,782 | +253.9% |
| Amounts payable within one year | 42/48 | €17,242 | €61,024 | +€43,782 | +253.9% |
| Trade debts | 44 | €10 | - | -€10 | |
| Suppliers | 440/4 | €10 | - | -€10 | |
| Taxes, remuneration and social security | 45 | €10,632 | €16,351 | +€5,719 | +53.8% |
| Taxes | 450/3 | €10,632 | €16,351 | +€5,719 | +53.8% |
| Other amounts payable | 47/48 | €6,600 | €44,674 | +€38,073 | +576.8% |
| Non-recurring operating income | 76A | €100 | - | -€100 | |
| Other operating charges | 640/8 | €64 | €113 | +€49 | +77.1% |
| Gross operating margin | 9900 | €28,500 | €28,522 | +€23 | +0.1% |
| Operating profit (loss) | 9901 | €28,436 | €28,410 | -€27 | -0.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,219 | €1,036 | -€182 | -15.0% |
| Recurring financial charges | 65 | €1,218 | €1,036 | -€182 | -14.9% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €27,217 | €27,373 | +€156 | +0.6% |
| Income taxes | 67/77 | €6,141 | €6,152 | +€11 | +0.2% |
| Profit (loss) for the period | 9904 | €21,076 | €21,221 | +€145 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,076 | €21,221 | +€145 | +0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.