EFFICIENCY 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.
EFFICIENCY COACHING
Largest movements
- Cash +€60,417
up €60,417 (+796%), from €7,591 to €68,008
mainly Net result for the year (+€86,605) and Depreciation (+€1,401)
- Receivables within one year +€19,653
up €19,653 (+250%), from €7,850 to €27,503
of which Other amounts receivable: +€25,178
- Tangible fixed assets -€1,122
down €1,122 (-72.1%), from €1,556 to €435
- Profit (loss) carried forward +€86,605
up €86,605 (+58.4%), from -€148,338 to -€61,733
- Other debts -€5,715
down €5,715 (-97.1%), from €5,884 to €168
- Trade debts -€2,200
down €2,200 (-38.4%), from €5,725 to €3,525
- Gross operating margin +€199,482
up €199,482, from -€91,518 to €107,963
- Financial charges +€16,656
up €16,656 (+592%), from €2,814 to €19,471
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 | €18,734 | €97,424 | +€78,689 | +420% |
| Fixed assets | 21/28 | €2,618 | €1,218 | -€1,401 | -53.5% |
| Intangible fixed assets | 21 | €837 | €558 | -€279 | -33.3% |
| Tangible fixed assets | 22/27 | €1,556 | €435 | -€1,122 | -72.1% |
| Furniture and vehicles | 24 | €1,556 | €435 | -€1,122 | -72.1% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €16,116 | €96,206 | +€80,090 | +497% |
| Amounts receivable within one year | 40/41 | €7,850 | €27,503 | +€19,653 | +250% |
| Trade receivables | 40 | €5,525 | - | -€5,525 | |
| Other amounts receivable | 41 | €2,325 | €27,503 | +€25,178 | +1,083% |
| Cash at bank and in hand | 54/58 | €7,591 | €68,008 | +€60,417 | +796% |
| Deferred charges and accrued income | 490/1 | €674 | €695 | +€21 | +3.1% |
| Total equity and liabilities | 10/49 | €18,734 | €97,424 | +€78,689 | +420% |
| Equity | 10/15 | €6,862 | €93,467 | +€86,605 | +1,262% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €93,200 | €93,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €87,000 | €87,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,338 | -€61,733 | +€86,605 | +58.4% |
| Amounts payable | 17/49 | €11,872 | €3,957 | -€7,915 | -66.7% |
| Amounts payable within one year | 42/48 | €11,872 | €3,957 | -€7,915 | -66.7% |
| Trade debts | 44 | €5,725 | €3,525 | -€2,200 | -38.4% |
| Suppliers | 440/4 | €5,725 | €3,525 | -€2,200 | -38.4% |
| Taxes, remuneration and social security | 45 | €263 | €263 | = | 0.0% |
| Taxes | 450/3 | €263 | €263 | = | 0.0% |
| Other amounts payable | 47/48 | €5,884 | €168 | -€5,715 | -97.1% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,401 | €1,401 | = | 0.0% |
| Other operating charges | 640/8 | €1,124 | €487 | -€637 | -56.7% |
| Gross operating margin | 9900 | -€91,518 | €107,963 | +€199,482 | |
| Operating profit (loss) | 9901 | -€94,043 | €106,075 | +€200,119 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,814 | €19,471 | +€16,656 | +592% |
| Recurring financial charges | 65 | €2,814 | €19,471 | +€16,656 | +592% |
| Profit (loss) for the period before taxes | 9903 | -€96,853 | €86,605 | +€183,458 | |
| Income taxes | 67/77 | €263 | - | -€263 | |
| Profit (loss) for the period | 9904 | -€97,116 | €86,605 | +€183,721 | |
| Profit (loss) for the period to be appropriated | 9905 | -€97,116 | €86,605 | +€183,721 |
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.