EJ COACHING & CONSULTING: 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.
EJ COACHING & CONSULTING
Largest movements
- Tangible fixed assets -€18,218
down €18,218 (-26.0%), from €70,126 to €51,908
of which Furniture and vehicles: -€16,813
- Receivables within one year -€17,362
down €17,362 (-23.1%), from €75,164 to €57,802
of which Trade receivables: -€11,602
- Cash -€7,517
down €7,517 (-13.5%), from €55,481 to €47,964
mainly Other debts (-€41,644) and Contributions, distributions and other (-€18,356)
- Reserves +€49,119
up €49,119 (+81.9%), from €60,000 to €109,119
- Other debts -€41,644
down €41,644 (-69.4%), from €60,000 to €18,356
- Profit (loss) carried forward -€18,356
no longer reported in 2025 (was €18,356)
- Debts after one year -€11,530
no longer reported in 2025 (was €11,530)
- Trade debts -€10,319
down €10,319 (-76.3%), from €13,523 to €3,204
- Gross operating margin -€9,325
down €9,325 (-9.4%), from €99,587 to €90,262
- Taxes +€3,629
up €3,629 (+20.0%), from €18,151 to €21,780
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 | €201,332 | €157,974 | -€43,358 | -21.5% |
| Fixed assets | 21/28 | €70,126 | €51,908 | -€18,218 | -26.0% |
| Tangible fixed assets | 22/27 | €70,126 | €51,908 | -€18,218 | -26.0% |
| Furniture and vehicles | 24 | €58,753 | €41,940 | -€16,813 | -28.6% |
| Other tangible fixed assets | 26 | €11,373 | €9,968 | -€1,405 | -12.4% |
| Current assets | 29/58 | €131,206 | €106,066 | -€25,140 | -19.2% |
| Amounts receivable within one year | 40/41 | €75,164 | €57,802 | -€17,362 | -23.1% |
| Trade receivables | 40 | €56,390 | €44,788 | -€11,602 | -20.6% |
| Other amounts receivable | 41 | €18,774 | €13,014 | -€5,760 | -30.7% |
| Cash at bank and in hand | 54/58 | €55,481 | €47,964 | -€7,517 | -13.5% |
| Deferred charges and accrued income | 490/1 | €562 | €300 | -€262 | -46.6% |
| Total equity and liabilities | 10/49 | €201,332 | €157,974 | -€43,358 | -21.5% |
| Equity | 10/15 | €88,356 | €119,119 | +€30,763 | +34.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €109,119 | +€49,119 | +81.9% |
| Distributable reserves | 133 | €60,000 | €109,119 | +€49,119 | +81.9% |
| Profit (loss) carried forward | 14 | €18,356 | - | -€18,356 | |
| Amounts payable | 17/49 | €112,976 | €38,856 | -€74,121 | -65.6% |
| Amounts payable after more than one year | 17 | €11,530 | - | -€11,530 | |
| Financial debts | 170/4 | €11,530 | - | -€11,530 | |
| Amounts payable within one year | 42/48 | €101,446 | €38,856 | -€62,590 | -61.7% |
| Current portion of amounts payable after more than one year | 42 | €19,030 | €11,530 | -€7,499 | -39.4% |
| Trade debts | 44 | €13,523 | €3,204 | -€10,319 | -76.3% |
| Suppliers | 440/4 | €13,523 | €3,204 | -€10,319 | -76.3% |
| Taxes, remuneration and social security | 45 | €8,894 | €5,765 | -€3,129 | -35.2% |
| Taxes | 450/3 | €6,780 | €1,800 | -€4,980 | -73.4% |
| Remuneration and social security | 454/9 | €2,114 | €3,965 | +€1,851 | +87.5% |
| Other amounts payable | 47/48 | €60,000 | €18,356 | -€41,644 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,341 | €18,218 | -€124 | -0.7% |
| Other operating charges | 640/8 | €595 | €610 | +€14 | +2.4% |
| Gross operating margin | 9900 | €99,587 | €90,262 | -€9,325 | -9.4% |
| Operating profit (loss) | 9901 | €80,650 | €71,435 | -€9,216 | -11.4% |
| Financial income | 75/76B | €1,279 | €742 | -€537 | -42.0% |
| Recurring financial income | 75 | €1,279 | €742 | -€537 | -42.0% |
| Financial charges | 65/66B | €2,159 | €1,277 | -€882 | -40.9% |
| Recurring financial charges | 65 | €2,159 | €1,277 | -€882 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €79,770 | €70,899 | -€8,871 | -11.1% |
| Income taxes | 67/77 | €18,151 | €21,780 | +€3,629 | +20.0% |
| Profit (loss) for the period | 9904 | €61,619 | €49,119 | -€12,500 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,619 | €49,119 | -€12,500 | -20.3% |
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 15 October 2026 via checked.be.