JI 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.
JI Coaching
Largest movements
- Cash -€8,524
down €8,524 (-92.2%), from €9,247 to €723
mainly Net result for the year (-€8,419) and Tax, wage and social debts (-€4,639)
- Tangible fixed assets -€1,103
down €1,103 (-23.3%), from €4,741 to €3,638
- Formation expenses -€594
down €594 (-100%), from €594 to €0
- Deferred charges and accrued income -€364
no longer reported in 2025 (was €364)
- Receivables within one year -€290
down €290 (-7.9%), from €3,654 to €3,364
- Reserves -€6,930
no longer reported in 2025 (was €6,930)
- Tax, wage and social debts -€4,639
down €4,639 (-74.1%), from €6,257 to €1,618
of which Taxes: -€2,799
- Other debts +€2,480
up €2,480 (+99.7%), from €2,488 to €4,968
- Profit (loss) carried forward -€1,489
new in 2025: -€1,489
- Trade debts -€296
down €296 (-70.0%), from €424 to €127
- Gross operating margin -€14,105
down €14,105, from €7,543 to -€6,563
- Taxes -€1,483
no longer reported in 2025 (was €1,483)
- Other operating charges -€383
down €383 (-76.2%), from €503 to €120
- Financial charges -€285
down €285 (-87.6%), from €326 to €40
- Depreciation -€109
down €109 (-6.1%), from €1,806 to €1,696
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 | €18,600 | €7,725 | -€10,875 | -58.5% |
| Formation expenses | 20 | €594 | €0 | -€594 | -100% |
| Fixed assets | 21/28 | €4,741 | €3,638 | -€1,103 | -23.3% |
| Tangible fixed assets | 22/27 | €4,741 | €3,638 | -€1,103 | -23.3% |
| Plant, machinery and equipment | 23 | €4,741 | €3,638 | -€1,103 | -23.3% |
| Current assets | 29/58 | €13,265 | €4,086 | -€9,179 | -69.2% |
| Amounts receivable within one year | 40/41 | €3,654 | €3,364 | -€290 | -7.9% |
| Trade receivables | 40 | €3,654 | €3,364 | -€290 | -7.9% |
| Cash at bank and in hand | 54/58 | €9,247 | €723 | -€8,524 | -92.2% |
| Deferred charges and accrued income | 490/1 | €364 | - | -€364 | |
| Total equity and liabilities | 10/49 | €18,600 | €7,725 | -€10,875 | -58.5% |
| Equity | 10/15 | €9,430 | €1,011 | -€8,419 | -89.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,930 | - | -€6,930 | |
| Distributable reserves | 133 | €6,930 | - | -€6,930 | |
| Profit (loss) carried forward | 14 | - | -€1,489 | -€1,489 | |
| Amounts payable | 17/49 | €9,169 | €6,714 | -€2,456 | -26.8% |
| Amounts payable within one year | 42/48 | €9,169 | €6,714 | -€2,456 | -26.8% |
| Trade debts | 44 | €424 | €127 | -€296 | -70.0% |
| Suppliers | 440/4 | €424 | €127 | -€296 | -70.0% |
| Taxes, remuneration and social security | 45 | €6,257 | €1,618 | -€4,639 | -74.1% |
| Taxes | 450/3 | €4,417 | €1,618 | -€2,799 | -63.4% |
| Remuneration and social security | 454/9 | €1,840 | - | -€1,840 | |
| Other amounts payable | 47/48 | €2,488 | €4,968 | +€2,480 | +99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €1,696 | -€109 | -6.1% |
| Other operating charges | 640/8 | €503 | €120 | -€383 | -76.2% |
| Gross operating margin | 9900 | €7,543 | -€6,563 | -€14,105 | |
| Operating profit (loss) | 9901 | €5,234 | -€8,379 | -€13,613 | |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €326 | €40 | -€285 | -87.6% |
| Recurring financial charges | 65 | €326 | €40 | -€285 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | €4,938 | -€8,419 | -€13,357 | |
| Income taxes | 67/77 | €1,483 | - | -€1,483 | |
| Profit (loss) for the period | 9904 | €3,455 | -€8,419 | -€11,874 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,455 | -€8,419 | -€11,874 |
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.