IJK 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.
IJK coaching
Largest movements
- Receivables within one year +€31,058
up €31,058 (+179.7%), from €17,278 to €48,336
of which Trade receivables: +€34,933
- Cash +€21,234
up €21,234 (+38.9%), from €54,553 to €75,788
mainly Net result for the year (+€23,329) and Stocks and contracts (+€16,407)
- Stocks and contracts -€16,407
no longer reported in 2025 (was €16,407)
- Tangible fixed assets +€9,453
up €9,453 (+195.2%), from €4,842 to €14,295
of which Plant, machinery and equipment: +€9,898
- Profit (loss) carried forward +€23,329
up €23,329 (+34.0%), from €68,619 to €91,948
- Debts after one year +€7,500
new in 2025: €7,500
- Tax, wage and social debts +€7,150
up €7,150 (+639.3%), from €1,118 to €8,269
of which Taxes: +€4,370
- Other debts +€6,798
up €6,798 (+259.9%), from €2,616 to €9,414
- Gross operating margin -€21,402
down €21,402 (-37.4%), from €57,254 to €35,852
- Taxes -€8,063
down €8,063 (-53.4%), from €15,097 to €7,034
- Depreciation +€2,416
up €2,416 (+256.0%), from €944 to €3,360
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 | €94,534 | €139,983 | +€45,449 | +48.1% |
| Fixed assets | 21/28 | €4,842 | €14,295 | +€9,453 | +195.2% |
| Tangible fixed assets | 22/27 | €4,842 | €14,295 | +€9,453 | +195.2% |
| Plant, machinery and equipment | 23 | - | €9,898 | +€9,898 | |
| Furniture and vehicles | 24 | €1,349 | €1,263 | -€87 | -6.4% |
| Other tangible fixed assets | 26 | €3,493 | €3,134 | -€359 | -10.3% |
| Current assets | 29/58 | €89,692 | €125,688 | +€35,996 | +40.1% |
| Stocks and contracts in progress | 3 | €16,407 | - | -€16,407 | |
| Stocks | 30/36 | €16,407 | - | -€16,407 | |
| Amounts receivable within one year | 40/41 | €17,278 | €48,336 | +€31,058 | +179.7% |
| Trade receivables | 40 | €10,000 | €44,933 | +€34,933 | +349.3% |
| Other amounts receivable | 41 | €7,279 | €3,403 | -€3,876 | -53.2% |
| Cash at bank and in hand | 54/58 | €54,553 | €75,788 | +€21,234 | +38.9% |
| Deferred charges and accrued income | 490/1 | €1,454 | €1,565 | +€111 | +7.6% |
| Total equity and liabilities | 10/49 | €94,534 | €139,983 | +€45,449 | +48.1% |
| Equity | 10/15 | €87,219 | €110,548 | +€23,329 | +26.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,619 | €91,948 | +€23,329 | +34.0% |
| Amounts payable | 17/49 | €7,315 | €29,435 | +€22,121 | +302.4% |
| Amounts payable after more than one year | 17 | - | €7,500 | +€7,500 | |
| Financial debts | 170/4 | - | €7,500 | +€7,500 | |
| Amounts payable within one year | 42/48 | €7,315 | €21,592 | +€14,277 | +195.2% |
| Trade debts | 44 | €3,580 | €3,909 | +€329 | +9.2% |
| Suppliers | 440/4 | €3,580 | €3,909 | +€329 | +9.2% |
| Taxes, remuneration and social security | 45 | €1,118 | €8,269 | +€7,150 | +639.3% |
| Taxes | 450/3 | €1,118 | €5,488 | +€4,370 | +390.7% |
| Remuneration and social security | 454/9 | - | €2,781 | +€2,781 | |
| Other amounts payable | 47/48 | €2,616 | €9,414 | +€6,798 | +259.9% |
| Accrued charges and deferred income | 492/3 | - | €343 | +€343 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €944 | €3,360 | +€2,416 | +256.0% |
| Other operating charges | 640/8 | €803 | €743 | -€61 | -7.5% |
| Gross operating margin | 9900 | €57,254 | €35,852 | -€21,402 | -37.4% |
| Operating profit (loss) | 9901 | €55,507 | €31,749 | -€23,758 | -42.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,080 | €1,387 | +€306 | +28.3% |
| Recurring financial charges | 65 | €1,080 | €1,387 | +€306 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €54,426 | €30,363 | -€24,064 | -44.2% |
| Income taxes | 67/77 | €15,097 | €7,034 | -€8,063 | -53.4% |
| Profit (loss) for the period | 9904 | €39,330 | €23,329 | -€16,001 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,330 | €23,329 | -€16,001 | -40.7% |
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 4 October 2026 via checked.be.