JKC 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.
JKC Coaching
Largest movements
- Tangible fixed assets -€6,366
down €6,366 (-46.7%), from €13,621 to €7,255
of which Plant, machinery and equipment: -€6,302
- Receivables within one year +€5,901
up €5,901 (+14.6%), from €40,356 to €46,257
of which Other amounts receivable: +€7,111
- Cash -€5,469
down €5,469 (-44.5%), from €12,301 to €6,832
mainly Net result for the year (-€8,041) and Receivables within one year (-€5,901)
- Stocks and contracts -€4,812
no longer reported in 2024 (was €4,812)
- Profit (loss) carried forward -€8,041
new in 2024: -€8,041
- Tax, wage and social debts -€4,227
down €4,227 (-55.6%), from €7,609 to €3,382
- Trade debts +€1,772
up €1,772 (+125%), from €1,421 to €3,193
- Gross operating margin -€16,538
down €16,538, from €13,371 to -€3,167
- Other operating charges -€4,975
down €4,975 (-99.5%), from €5,000 to €25
- Taxes -€3,087
down €3,087, from €2,492 to -€595
- Staff costs +€1,352
up €1,352 (+273%), from €496 to €1,848
- Depreciation -€798
down €798 (-18.4%), from €4,340 to €3,541
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 | €71,089 | €60,593 | -€10,496 | -14.8% |
| Fixed assets | 21/28 | €13,621 | €7,255 | -€6,366 | -46.7% |
| Tangible fixed assets | 22/27 | €13,621 | €7,255 | -€6,366 | -46.7% |
| Plant, machinery and equipment | 23 | €13,558 | €7,255 | -€6,302 | -46.5% |
| Furniture and vehicles | 24 | €64 | - | -€64 | |
| Current assets | 29/58 | €57,468 | €53,338 | -€4,130 | -7.2% |
| Stocks and contracts in progress | 3 | €4,812 | - | -€4,812 | |
| Stocks | 30/36 | €4,812 | - | -€4,812 | |
| Amounts receivable within one year | 40/41 | €40,356 | €46,257 | +€5,901 | +14.6% |
| Trade receivables | 40 | €9,680 | €8,470 | -€1,210 | -12.5% |
| Other amounts receivable | 41 | €30,676 | €37,787 | +€7,111 | +23.2% |
| Cash at bank and in hand | 54/58 | €12,301 | €6,832 | -€5,469 | -44.5% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €71,089 | €60,593 | -€10,496 | -14.8% |
| Equity | 10/15 | €62,059 | €54,019 | -€8,041 | -13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,459 | €43,459 | = | 0.0% |
| Distributable reserves | 133 | €43,459 | €43,459 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,041 | -€8,041 | |
| Amounts payable | 17/49 | €9,030 | €6,575 | -€2,455 | -27.2% |
| Amounts payable within one year | 42/48 | €9,030 | €6,575 | -€2,455 | -27.2% |
| Trade debts | 44 | €1,421 | €3,193 | +€1,772 | +125% |
| Suppliers | 440/4 | €1,421 | €3,193 | +€1,772 | +125% |
| Taxes, remuneration and social security | 45 | €7,609 | €3,382 | -€4,227 | -55.6% |
| Taxes | 450/3 | €7,609 | €3,382 | -€4,227 | -55.6% |
| Remuneration, social security and pensions | 62 | €496 | €1,848 | +€1,352 | +273% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,340 | €3,541 | -€798 | -18.4% |
| Other operating charges | 640/8 | €5,000 | €25 | -€4,975 | -99.5% |
| Gross operating margin | 9900 | €13,371 | -€3,167 | -€16,538 | |
| Operating profit (loss) | 9901 | €3,536 | -€8,581 | -€12,117 | |
| Financial charges | 65/66B | €187 | €54 | -€133 | -71.0% |
| Recurring financial charges | 65 | €187 | €54 | -€133 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €3,348 | -€8,636 | -€11,984 | |
| Income taxes | 67/77 | €2,492 | -€595 | -€3,087 | |
| Profit (loss) for the period | 9904 | €856 | -€8,041 | -€8,896 | |
| Profit (loss) for the period to be appropriated | 9905 | €856 | -€8,041 | -€8,896 |
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 17 October 2026 via checked.be.