JT 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.
JT Coaching
Largest movements
- Tangible fixed assets -€6,211
down €6,211 (-29.4%), from €21,111 to €14,900
- Receivables within one year -€3,915
down €3,915 (-4.1%), from €95,270 to €91,355
of which Trade receivables: -€2,465
- Debts after one year -€5,836
down €5,836 (-33.4%), from €17,459 to €11,623
- Profit (loss) carried forward -€3,739
down €3,739 (-5.9%), from €63,098 to €59,359
- Gross operating margin -€2,625
down €2,625 (-83.0%), from €3,162 to €537
- Other operating charges -€1,904
down €1,904 (-73.1%), from €2,605 to €701
- Financial charges -€311
down €311 (-19.6%), from €1,584 to €1,273
- Financial income -€184
down €184 (-4.0%), from €4,624 to €4,440
- Taxes -€173
down €173 (-24.6%), from €704 to €531
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,929 | €110,916 | -€9,013 | -7.5% |
| Fixed assets | 21/28 | €21,824 | €15,613 | -€6,211 | -28.5% |
| Tangible fixed assets | 22/27 | €21,111 | €14,900 | -€6,211 | -29.4% |
| Furniture and vehicles | 24 | €21,111 | €14,900 | -€6,211 | -29.4% |
| Financial fixed assets | 28 | €713 | €713 | = | 0.0% |
| Current assets | 29/58 | €98,105 | €95,303 | -€2,802 | -2.9% |
| Amounts receivable within one year | 40/41 | €95,270 | €91,355 | -€3,915 | -4.1% |
| Trade receivables | 40 | €4,851 | €2,386 | -€2,465 | -50.8% |
| Other amounts receivable | 41 | €90,419 | €88,969 | -€1,450 | -1.6% |
| Cash at bank and in hand | 54/58 | €2,277 | €3,390 | +€1,113 | +48.9% |
| Deferred charges and accrued income | 490/1 | €558 | €558 | = | 0.0% |
| Total equity and liabilities | 10/49 | €119,929 | €110,916 | -€9,013 | -7.5% |
| Equity | 10/15 | €93,580 | €89,841 | -€3,739 | -4.0% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €28,003 | €28,003 | = | 0.0% |
| Non-distributable reserves | 130/1 | €628 | €628 | = | 0.0% |
| Reserves not available under the articles | 1311 | €628 | €628 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,749 | €20,749 | = | 0.0% |
| Distributable reserves | 133 | €6,626 | €6,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,098 | €59,359 | -€3,739 | -5.9% |
| Amounts payable | 17/49 | €26,349 | €21,075 | -€5,274 | -20.0% |
| Amounts payable after more than one year | 17 | €17,459 | €11,623 | -€5,836 | -33.4% |
| Financial debts | 170/4 | €17,459 | €11,623 | -€5,836 | -33.4% |
| Amounts payable within one year | 42/48 | €8,890 | €9,452 | +€562 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €5,506 | €5,836 | +€330 | +6.0% |
| Trade debts | 44 | €1,844 | €1,856 | +€12 | +0.7% |
| Suppliers | 440/4 | €1,844 | €1,856 | +€12 | +0.7% |
| Taxes, remuneration and social security | 45 | €1,540 | €1,760 | +€220 | +14.3% |
| Taxes | 450/3 | €1,540 | €1,760 | +€220 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,211 | €6,211 | = | 0.0% |
| Other operating charges | 640/8 | €2,605 | €701 | -€1,904 | -73.1% |
| Gross operating margin | 9900 | €3,162 | €537 | -€2,625 | -83.0% |
| Operating profit (loss) | 9901 | -€5,654 | -€6,375 | -€721 | -12.8% |
| Financial income | 75/76B | €4,624 | €4,440 | -€184 | -4.0% |
| Recurring financial income | 75 | €4,624 | €4,440 | -€184 | -4.0% |
| Financial charges | 65/66B | €1,584 | €1,273 | -€311 | -19.6% |
| Recurring financial charges | 65 | €1,584 | €1,273 | -€311 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,614 | -€3,208 | -€594 | -22.7% |
| Income taxes | 67/77 | €704 | €531 | -€173 | -24.6% |
| Profit (loss) for the period | 9904 | -€3,318 | -€3,739 | -€421 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,318 | -€3,739 | -€421 | -12.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.