JS 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.
JS Coaching
Largest movements
- Cash +€7,469
up €7,469 (+357.5%), from €2,089 to €9,558
mainly Net result for the year (+€3,194) and Other debts (+€2,619)
- Receivables within one year -€1,210
down €1,210 (-98.5%), from €1,228 to €18
of which Trade receivables: -€1,228
- Deferred charges and accrued income +€165
up €165 (+7.9%), from €2,097 to €2,262
- Profit (loss) carried forward +€3,194
up €3,194 (+12.7%), from -€25,066 to -€21,872
- Other debts +€2,619
up €2,619 (+18.5%), from €14,123 to €16,742
- Trade debts -€1,488
down €1,488 (-21.5%), from €6,912 to €5,424
- Tax, wage and social debts +€1,049
up €1,049 (+23.9%), from €4,396 to €5,445
of which Taxes: +€1,049
- Accrued charges and deferred income +€1,000
new in 2025: €1,000
- Gross operating margin +€14,291
up €14,291, from -€5,851 to €8,440
- Financial charges +€2,037
up €2,037 (+195.1%), from €1,044 to €3,081
- Other operating charges +€806
up €806 (+255.2%), from €316 to €1,122
- Financial income +€493
up €493 (+2976.0%), from €17 to €510
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 | €7,866 | €14,240 | +€6,374 | +81.0% |
| Fixed assets | 21/28 | €2,452 | €2,402 | -€49 | -2.0% |
| Tangible fixed assets | 22/27 | €2,452 | €2,402 | -€49 | -2.0% |
| Furniture and vehicles | 24 | €2,452 | €2,402 | -€49 | -2.0% |
| Current assets | 29/58 | €5,414 | €11,838 | +€6,424 | +118.6% |
| Amounts receivable within one year | 40/41 | €1,228 | €18 | -€1,210 | -98.5% |
| Trade receivables | 40 | €1,228 | - | -€1,228 | |
| Other amounts receivable | 41 | €0 | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €2,089 | €9,558 | +€7,469 | +357.5% |
| Deferred charges and accrued income | 490/1 | €2,097 | €2,262 | +€165 | +7.9% |
| Total equity and liabilities | 10/49 | €7,866 | €14,240 | +€6,374 | +81.0% |
| Equity | 10/15 | -€22,566 | -€19,372 | +€3,194 | +14.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,066 | -€21,872 | +€3,194 | +12.7% |
| Amounts payable | 17/49 | €30,431 | €33,612 | +€3,180 | +10.5% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,431 | €27,612 | +€2,180 | +8.6% |
| Trade debts | 44 | €6,912 | €5,424 | -€1,488 | -21.5% |
| Suppliers | 440/4 | €6,912 | €5,424 | -€1,488 | -21.5% |
| Taxes, remuneration and social security | 45 | €4,396 | €5,445 | +€1,049 | +23.9% |
| Taxes | 450/3 | €4,396 | €5,445 | +€1,049 | +23.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,123 | €16,742 | +€2,619 | +18.5% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | €88 | - | -€88 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,149 | €1,223 | +€74 | +6.4% |
| Other operating charges | 640/8 | €316 | €1,122 | +€806 | +255.2% |
| Non-recurring operating charges | 66A | €440 | €198 | -€242 | -55.1% |
| Gross operating margin | 9900 | -€5,851 | €8,440 | +€14,291 | |
| Operating profit (loss) | 9901 | -€7,756 | €5,897 | +€13,653 | |
| Financial income | 75/76B | €17 | €510 | +€493 | +2976.0% |
| Recurring financial income | 75 | €17 | €510 | +€493 | +2976.0% |
| Financial charges | 65/66B | €1,044 | €3,081 | +€2,037 | +195.1% |
| Recurring financial charges | 65 | €1,044 | €3,081 | +€2,037 | +195.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,784 | €3,326 | +€12,110 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€8,912 | €3,194 | +€12,106 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,912 | €3,194 | +€12,106 |
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 2 October 2026 via checked.be.