VVU 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.
VVU COACHING
Largest movements
- Tangible fixed assets -€34,600
down €34,600 (-14.5%), from €239,260 to €204,660
of which Plant, machinery and equipment: -€23,227
- Cash -€5,716
down €5,716 (-43.9%), from €13,028 to €7,312
mainly Other debts (-€74,128) and Debts after one year (-€5,013)
- Receivables within one year +€2,677
up €2,677 (+180%), from €1,485 to €4,162
of which Other amounts receivable: +€1,437
- Other debts -€74,128
down €74,128 (-27.1%), from €273,225 to €199,097
- Profit (loss) carried forward +€32,668
up €32,668 (+83.3%), from -€39,235 to -€6,567
- Debts after one year -€5,013
down €5,013 (-24.9%), from €20,151 to €15,138
- Trade debts +€4,768
up €4,768 (+636%), from €750 to €5,518
- Tax, wage and social debts +€4,606
up €4,606 (+133%), from €3,462 to €8,068
of which Remuneration and social security: +€4,630
- Gross operating margin +€60,622
up €60,622 (+121%), from €50,024 to €110,646
- Staff costs +€7,352
up €7,352 (+27.9%), from €26,362 to €33,714
- Depreciation +€4,827
up €4,827 (+13.8%), from €34,875 to €39,702
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 | €266,366 | €228,267 | -€38,098 | -14.3% |
| Fixed assets | 21/28 | €247,877 | €212,851 | -€35,026 | -14.1% |
| Intangible fixed assets | 21 | €1,649 | €1,223 | -€426 | -25.8% |
| Tangible fixed assets | 22/27 | €239,260 | €204,660 | -€34,600 | -14.5% |
| Plant, machinery and equipment | 23 | €161,887 | €138,660 | -€23,227 | -14.3% |
| Furniture and vehicles | 24 | €1,934 | €1,808 | -€126 | -6.5% |
| Leasing and similar rights | 25 | €24,864 | €19,636 | -€5,228 | -21.0% |
| Other tangible fixed assets | 26 | €50,575 | €44,556 | -€6,019 | -11.9% |
| Financial fixed assets | 28 | €6,967 | €6,967 | = | 0.0% |
| Current assets | 29/58 | €18,489 | €15,416 | -€3,072 | -16.6% |
| Amounts receivable within one year | 40/41 | €1,485 | €4,162 | +€2,677 | +180% |
| Trade receivables | 40 | €1,131 | €2,371 | +€1,240 | +110% |
| Other amounts receivable | 41 | €354 | €1,791 | +€1,437 | +406% |
| Cash at bank and in hand | 54/58 | €13,028 | €7,312 | -€5,716 | -43.9% |
| Deferred charges and accrued income | 490/1 | €3,976 | €3,942 | -€33 | -0.8% |
| Total equity and liabilities | 10/49 | €266,366 | €228,267 | -€38,098 | -14.3% |
| Equity | 10/15 | -€37,235 | -€4,567 | +€32,668 | +87.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,235 | -€6,567 | +€32,668 | +83.3% |
| Amounts payable | 17/49 | €303,601 | €232,834 | -€70,767 | -23.3% |
| Amounts payable after more than one year | 17 | €20,151 | €15,138 | -€5,013 | -24.9% |
| Financial debts | 170/4 | €20,151 | €15,138 | -€5,013 | -24.9% |
| Amounts payable within one year | 42/48 | €283,451 | €217,697 | -€65,754 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €4,814 | €5,013 | +€198 | +4.1% |
| Trade debts | 44 | €750 | €5,518 | +€4,768 | +636% |
| Suppliers | 440/4 | €750 | €5,518 | +€4,768 | +636% |
| Advances received on contracts in progress | 46 | €1,199 | - | -€1,199 | |
| Taxes, remuneration and social security | 45 | €3,462 | €8,068 | +€4,606 | +133% |
| Taxes | 450/3 | €1,715 | €1,691 | -€24 | -1.4% |
| Remuneration and social security | 454/9 | €1,747 | €6,377 | +€4,630 | +265% |
| Other amounts payable | 47/48 | €273,225 | €199,097 | -€74,128 | -27.1% |
| Remuneration, social security and pensions | 62 | €26,362 | €33,714 | +€7,352 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,875 | €39,702 | +€4,827 | +13.8% |
| Other operating charges | 640/8 | €3,874 | €3,277 | -€597 | -15.4% |
| Gross operating margin | 9900 | €50,024 | €110,646 | +€60,622 | +121% |
| Operating profit (loss) | 9901 | -€15,087 | €33,953 | +€49,040 | |
| Financial income | 75/76B | €201 | - | -€201 | |
| Recurring financial income | 75 | €201 | - | -€201 | |
| Financial charges | 65/66B | €939 | €1,218 | +€279 | +29.7% |
| Recurring financial charges | 65 | €939 | €1,218 | +€279 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,826 | €32,735 | +€48,560 | |
| Income taxes | 67/77 | €91 | €66 | -€24 | -26.9% |
| Profit (loss) for the period | 9904 | -€15,916 | €32,668 | +€48,585 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,916 | €32,668 | +€48,585 |
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 16 October 2026 via checked.be.