JACK’S TEAM 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.
JACK’S TEAM COACHING
Largest movements
- Financial fixed assets +€50,000
up €50,000 (+49.7%), from €100,619 to €150,619
- Receivables within one year +€41,477
up €41,477 (+83.0%), from €49,997 to €91,474
of which Trade receivables: +€50,650
- Cash -€17,132
down €17,132 (-69.0%), from €24,827 to €7,695
mainly Investment in fixed assets (net) (-€50,000) and Receivables within one year (-€41,477)
- Other debts +€56,664
up €56,664 (+290%), from €19,534 to €76,198
- Profit (loss) carried forward +€29,771
up €29,771, from -€21,727 to €8,044
- Current portion of long-term debt -€20,972
no longer reported in 2024 (was €20,972)
- Tax, wage and social debts +€4,546
up €4,546 (+16.5%), from €27,602 to €32,148
of which Taxes: +€14,133
- Trade debts +€4,052
up €4,052 (+9.4%), from €43,086 to €47,138
- Financial charges -€13,493
down €13,493 (-73.4%), from €18,389 to €4,897
- Gross operating margin +€11,359
up €11,359 (+8.7%), from €129,963 to €141,322
- Staff costs -€3,186
down €3,186 (-2.9%), from €109,063 to €105,878
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,244 | €250,067 | +€73,822 | +41.9% |
| Fixed assets | 21/28 | €101,420 | €150,898 | +€49,478 | +48.8% |
| Tangible fixed assets | 22/27 | €801 | €279 | -€522 | -65.2% |
| Furniture and vehicles | 24 | €801 | €279 | -€522 | -65.2% |
| Financial fixed assets | 28 | €100,619 | €150,619 | +€50,000 | +49.7% |
| Current assets | 29/58 | €74,824 | €99,169 | +€24,345 | +32.5% |
| Amounts receivable within one year | 40/41 | €49,997 | €91,474 | +€41,477 | +83.0% |
| Trade receivables | 40 | €27,675 | €78,324 | +€50,650 | +183% |
| Other amounts receivable | 41 | €22,322 | €13,149 | -€9,173 | -41.1% |
| Cash at bank and in hand | 54/58 | €24,827 | €7,695 | -€17,132 | -69.0% |
| Total equity and liabilities | 10/49 | €176,244 | €250,067 | +€73,822 | +41.9% |
| Equity | 10/15 | -€13,667 | €16,104 | +€29,771 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,727 | €8,044 | +€29,771 | |
| Amounts payable | 17/49 | €189,911 | €233,963 | +€44,051 | +23.2% |
| Amounts payable after more than one year | 17 | €78,717 | €78,479 | -€238 | -0.3% |
| Financial debts | 170/4 | €78,717 | €78,479 | -€238 | -0.3% |
| Amounts payable within one year | 42/48 | €111,194 | €155,484 | +€44,290 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €20,972 | - | -€20,972 | |
| Trade debts | 44 | €43,086 | €47,138 | +€4,052 | +9.4% |
| Suppliers | 440/4 | €43,086 | €47,138 | +€4,052 | +9.4% |
| Taxes, remuneration and social security | 45 | €27,602 | €32,148 | +€4,546 | +16.5% |
| Taxes | 450/3 | €14,671 | €28,804 | +€14,133 | +96.3% |
| Remuneration and social security | 454/9 | €12,932 | €3,344 | -€9,587 | -74.1% |
| Other amounts payable | 47/48 | €19,534 | €76,198 | +€56,664 | +290% |
| Remuneration, social security and pensions | 62 | €109,063 | €105,878 | -€3,186 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,330 | €522 | -€808 | -60.7% |
| Other operating charges | 640/8 | €1,589 | €317 | -€1,271 | -80.0% |
| Gross operating margin | 9900 | €129,963 | €141,322 | +€11,359 | +8.7% |
| Operating profit (loss) | 9901 | €17,981 | €34,605 | +€16,624 | +92.5% |
| Financial income | 75/76B | €491 | €63 | -€428 | -87.2% |
| Recurring financial income | 75 | €491 | €63 | -€428 | -87.2% |
| Financial charges | 65/66B | €18,389 | €4,897 | -€13,493 | -73.4% |
| Recurring financial charges | 65 | €18,389 | €4,897 | -€13,493 | -73.4% |
| Profit (loss) for the period before taxes | 9903 | €83 | €29,771 | +€29,688 | +35,899% |
| Income taxes | 67/77 | €61 | - | -€61 | |
| Profit (loss) for the period | 9904 | €22 | €29,771 | +€29,749 | +137,665% |
| Profit (loss) for the period to be appropriated | 9905 | €22 | €29,771 | +€29,749 | +137,665% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.