PJS COACHING & CONSULTING: 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.
PJS COACHING & CONSULTING
Largest movements
- Receivables within one year -€2,484
down €2,484 (-34.0%), from €7,304 to €4,820
of which Trade receivables: -€1,912
- Other debts -€3,013
down €3,013 (-16.3%), from €18,473 to €15,460
- Gross operating margin +€384
up €384 (+60.5%), from €634 to €1,018
- Other operating charges -€106
down €106 (-20.9%), from €505 to €400
- Financial income +€96
up €96 (+207%), from €46 to €142
- Taxes +€35
up €35 (+6.1%), from €579 to €614
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 | €36,894 | €33,711 | -€3,183 | -8.6% |
| Fixed assets | 21/28 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €31,894 | €28,711 | -€3,183 | -10.0% |
| Amounts receivable within one year | 40/41 | €7,304 | €4,820 | -€2,484 | -34.0% |
| Trade receivables | 40 | €4,804 | €2,891 | -€1,912 | -39.8% |
| Other amounts receivable | 41 | €2,500 | €1,929 | -€571 | -22.8% |
| Cash at bank and in hand | 54/58 | €23,591 | €23,240 | -€351 | -1.5% |
| Deferred charges and accrued income | 490/1 | €999 | €651 | -€348 | -34.8% |
| Total equity and liabilities | 10/49 | €36,894 | €33,711 | -€3,183 | -8.6% |
| Equity | 10/15 | €18,055 | €18,061 | +€6 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€545 | -€539 | +€6 | +1.1% |
| Amounts payable | 17/49 | €18,839 | €15,650 | -€3,189 | -16.9% |
| Amounts payable within one year | 42/48 | €18,839 | €15,650 | -€3,189 | -16.9% |
| Taxes, remuneration and social security | 45 | €366 | €190 | -€176 | -48.0% |
| Taxes | 450/3 | €366 | €190 | -€176 | -48.0% |
| Other amounts payable | 47/48 | €18,473 | €15,460 | -€3,013 | -16.3% |
| Other operating charges | 640/8 | €505 | €400 | -€106 | -20.9% |
| Gross operating margin | 9900 | €634 | €1,018 | +€384 | +60.5% |
| Operating profit (loss) | 9901 | €129 | €618 | +€489 | +381% |
| Financial income | 75/76B | €46 | €142 | +€96 | +207% |
| Recurring financial income | 75 | €46 | €142 | +€96 | +207% |
| Financial charges | 65/66B | €141 | €140 | -€1 | -1.0% |
| Recurring financial charges | 65 | €141 | €140 | -€1 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €33 | €620 | +€586 | +1,754% |
| Income taxes | 67/77 | €579 | €614 | +€35 | +6.1% |
| Profit (loss) for the period | 9904 | -€545 | €6 | +€551 | |
| Profit (loss) for the period to be appropriated | 9905 | -€545 | €6 | +€551 |
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 26 October 2026 via checked.be.