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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.

What changed

EE+COACHING

BE 0894.136.102
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€156
2024 · €342-€186
Equity
-€4,757
2024 · -€4,912+€156
Cash
€1,859
2024 · €2,663-€804
Balance sheet total
€5,773
2024 · €11,182-€5,409

Largest movements

2024 to 2025
Assets
  • Deferred charges and accrued income -€3,964

    no longer reported in 2025 (was €3,964)

  • Receivables within one year -€2,179

    down €2,179 (-47.8%), from €4,556 to €2,377

    of which Other amounts receivable: -€2,179

  • Tangible fixed assets +€1,538

    new in 2025: €1,538

  • Cash -€804

    down €804 (-30.2%), from €2,663 to €1,859

    mainly Trade debts (-€5,672) and Tax, wage and social debts (-€1,833)

Equity and liabilities
  • Trade debts -€5,672

    down €5,672 (-86.4%), from €6,565 to €892

  • Other debts +€2,274

    up €2,274 (+35.6%), from €6,392 to €8,666

  • Tax, wage and social debts -€1,833

    down €1,833 (-65.3%), from €2,805 to €972

  • Accrued charges and deferred income -€333

    no longer reported in 2025 (was €333)

  • Profit (loss) carried forward +€156

    up €156 (+0.6%), from -€25,372 to -€25,217

Income statement
  • Taxes +€972

    new in 2025: €972

  • Gross operating margin +€387

    up €387 (+44.7%), from €867 to €1,254

  • Staff costs -€300

    no longer reported in 2025 (was €300)

  • Financial charges -€170

    down €170 (-75.6%), from €225 to €55

  • Depreciation +€48

    new in 2025: €48

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €342
Gross operating margin +€387
Staff costs +€300
Depreciation -€48
Other operating charges -€24
Financial income +€0
Financial charges +€170
Taxes -€972
Result 2025 €156

Cash bridge derived

cash 2024 to 2025

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.

From operations +€782
Investment -€1,586
Financing €0
Cash 2024 €2,663
Net result for the year +€156
Depreciation +€48
Receivables within one year +€2,179
Deferred charges and accrued income +€3,964
Trade debts -€5,672
Tax, wage and social debts -€1,833
Other debts +€2,274
Accrued charges and deferred income -€333
Investment in fixed assets (net) -€1,586
Cash 2025 €1,859
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €11,182 €5,773 -€5,409 -48.4%
Fixed assets 21/28 - €1,538 +€1,538
Tangible fixed assets 22/27 - €1,538 +€1,538
Furniture and vehicles 24 - €1,538 +€1,538
Current assets 29/58 €11,182 €4,235 -€6,947 -62.1%
Amounts receivable within one year 40/41 €4,556 €2,377 -€2,179 -47.8%
Trade receivables 40 €0 - =
Other amounts receivable 41 €4,556 €2,377 -€2,179 -47.8%
Cash at bank and in hand 54/58 €2,663 €1,859 -€804 -30.2%
Deferred charges and accrued income 490/1 €3,964 - -€3,964
Total equity and liabilities 10/49 €11,182 €5,773 -€5,409 -48.4%
Equity 10/15 -€4,912 -€4,757 +€156 +3.2%
Contributions 10/11 €18,600 €18,600 = 0.0%
Capital 10 €18,600 - -€18,600
Issued capital 100 €18,600 - -€18,600
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 - -€1,860
Legal reserve 130 €1,860 - -€1,860
Distributable reserves 133 - €1,860 +€1,860
Profit (loss) carried forward 14 -€25,372 -€25,217 +€156 +0.6%
Amounts payable 17/49 €16,095 €10,530 -€5,565 -34.6%
Amounts payable within one year 42/48 €15,762 €10,530 -€5,231 -33.2%
Trade debts 44 €6,565 €892 -€5,672 -86.4%
Suppliers 440/4 €6,565 €892 -€5,672 -86.4%
Taxes, remuneration and social security 45 €2,805 €972 -€1,833 -65.3%
Taxes 450/3 €2,805 €972 -€1,833 -65.3%
Other amounts payable 47/48 €6,392 €8,666 +€2,274 +35.6%
Accrued charges and deferred income 492/3 €333 - -€333
Remuneration, social security and pensions 62 €300 - -€300
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €48 +€48
Other operating charges 640/8 - €24 +€24
Gross operating margin 9900 €867 €1,254 +€387 +44.7%
Operating profit (loss) 9901 €567 €1,182 +€616 +108.6%
Financial income 75/76B - €0 +€0
Recurring financial income 75 - €0 +€0
Financial charges 65/66B €225 €55 -€170 -75.6%
Recurring financial charges 65 €225 €55 -€170 -75.6%
Profit (loss) for the period before taxes 9903 €342 €1,127 +€786 +230.0%
Income taxes 67/77 - €972 +€972
Profit (loss) for the period 9904 €342 €156 -€186 -54.5%
Profit (loss) for the period to be appropriated 9905 €342 €156 -€186 -54.5%

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 26 September 2026 via checked.be.