YL COACHING: 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.
YL COACHING
Largest movements
- Cash +€1,705
up €1,705 (+183.6%), from €928 to €2,633
mainly Depreciation (+€1,500) and Net result for the year (+€1,082)
- Tangible fixed assets -€1,500
down €1,500 (-66.8%), from €2,244 to €744
- Receivables within one year +€218
up €218 (+68.8%), from €317 to €535
- Other debts -€1,340
down €1,340 (-39.5%), from €3,395 to €2,055
- Profit (loss) carried forward +€1,082
up €1,082 (+34.7%), from -€3,123 to -€2,040
- Tax, wage and social debts +€785
up €785 (+151.9%), from €517 to €1,302
of which Remuneration and social security: +€785
- Trade debts -€104
down €104 (-52.2%), from €200 to €96
- Gross operating margin -€2,688
down €2,688 (-41.9%), from €6,419 to €3,730
- Taxes +€268
up €268 (+51.9%), from €517 to €785
- Other operating charges +€198
up €198 (+159.9%), from €124 to €322
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 | €3,489 | €3,912 | +€423 | +12.1% |
| Fixed assets | 21/28 | €2,244 | €744 | -€1,500 | -66.8% |
| Tangible fixed assets | 22/27 | €2,244 | €744 | -€1,500 | -66.8% |
| Furniture and vehicles | 24 | €2,244 | €744 | -€1,500 | -66.8% |
| Current assets | 29/58 | €1,245 | €3,168 | +€1,923 | +154.4% |
| Amounts receivable within one year | 40/41 | €317 | €535 | +€218 | +68.8% |
| Other amounts receivable | 41 | €317 | €535 | +€218 | +68.8% |
| Cash at bank and in hand | 54/58 | €928 | €2,633 | +€1,705 | +183.6% |
| Total equity and liabilities | 10/49 | €3,489 | €3,912 | +€423 | +12.1% |
| Equity | 10/15 | -€623 | €460 | +€1,082 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,123 | -€2,040 | +€1,082 | +34.7% |
| Amounts payable | 17/49 | €4,112 | €3,453 | -€659 | -16.0% |
| Amounts payable within one year | 42/48 | €4,112 | €3,453 | -€659 | -16.0% |
| Trade debts | 44 | €200 | €96 | -€104 | -52.2% |
| Suppliers | 440/4 | €200 | €96 | -€104 | -52.2% |
| Taxes, remuneration and social security | 45 | €517 | €1,302 | +€785 | +151.9% |
| Taxes | 450/3 | €517 | €517 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €785 | +€785 | |
| Other amounts payable | 47/48 | €3,395 | €2,055 | -€1,340 | -39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | €124 | €322 | +€198 | +159.9% |
| Gross operating margin | 9900 | €6,419 | €3,730 | -€2,688 | -41.9% |
| Operating profit (loss) | 9901 | €4,795 | €1,908 | -€2,886 | -60.2% |
| Financial charges | 65/66B | €44 | €41 | -€3 | -7.9% |
| Recurring financial charges | 65 | €44 | €41 | -€3 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €4,750 | €1,868 | -€2,883 | -60.7% |
| Income taxes | 67/77 | €517 | €785 | +€268 | +51.9% |
| Profit (loss) for the period | 9904 | €4,234 | €1,082 | -€3,151 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,234 | €1,082 | -€3,151 | -74.4% |
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 6 October 2026 via checked.be.