CIRCUS JOJO WORKSHOPS: 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.
CIRCUS JOJO WORKSHOPS
Largest movements
- Stocks and contracts -€67,308
down €67,308 (-85.7%), from €78,568 to €11,260
- Receivables within one year -€16,856
down €16,856 (-47.8%), from €35,264 to €18,408
of which Other amounts receivable: -€28,548
- Tangible fixed assets -€15,237
down €15,237 (-41.0%), from €37,181 to €21,944
of which Land and buildings: -€16,363
- Intangible fixed assets -€5,407
down €5,407 (-45.3%), from €11,942 to €6,534
- Cash +€4,709
up €4,709 (+836%), from €563 to €5,273
- Other debts +€85,014
new in 2025: €85,014
- Debts after one year -€75,000
down €75,000 (-100%), from €75,000 to €0
- Profit (loss) carried forward -€47,531
down €47,531 (-21.1%), from -€225,788 to -€273,319
- Current portion of long-term debt -€26,750
down €26,750 (-100%), from €26,750 to €0
- Trade debts -€22,516
down €22,516 (-73.9%), from €30,471 to €7,955
- Gross operating margin -€37,036
down €37,036, from €30,645 to -€6,391
- Depreciation +€10,893
up €10,893 (+95.0%), from €11,468 to €22,361
- Financial charges +€6,489
up €6,489 (+156%), from €4,170 to €10,659
- Write-downs +€2,236
new in 2025: €2,236
- Other operating charges -€794
down €794 (-11.6%), from €6,867 to €6,073
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,518 | €63,420 | -€100,099 | -61.2% |
| Fixed assets | 21/28 | €49,123 | €28,479 | -€20,644 | -42.0% |
| Intangible fixed assets | 21 | €11,942 | €6,534 | -€5,407 | -45.3% |
| Tangible fixed assets | 22/27 | €37,181 | €21,944 | -€15,237 | -41.0% |
| Land and buildings | 22 | €37,181 | €20,818 | -€16,363 | -44.0% |
| Plant, machinery and equipment | 23 | - | €1,126 | +€1,126 | |
| Current assets | 29/58 | €114,396 | €34,941 | -€79,455 | -69.5% |
| Stocks and contracts in progress | 3 | €78,568 | €11,260 | -€67,308 | -85.7% |
| Stocks | 30/36 | €78,568 | €11,260 | -€67,308 | -85.7% |
| Amounts receivable within one year | 40/41 | €35,264 | €18,408 | -€16,856 | -47.8% |
| Trade receivables | 40 | €6,328 | €18,020 | +€11,692 | +185% |
| Other amounts receivable | 41 | €28,936 | €389 | -€28,548 | -98.7% |
| Cash at bank and in hand | 54/58 | €563 | €5,273 | +€4,709 | +836% |
| Total equity and liabilities | 10/49 | €163,518 | €63,420 | -€100,099 | -61.2% |
| Equity | 10/15 | €16,655 | -€30,877 | -€47,531 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €202,442 | €202,442 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €0 | -€4,000 | -100% |
| Reserves not available under the articles | 1311 | €4,000 | €0 | -€4,000 | -100% |
| Tax-exempt reserves | 132 | €16,521 | €16,521 | = | 0.0% |
| Distributable reserves | 133 | €181,921 | €185,921 | +€4,000 | +2.2% |
| Profit (loss) carried forward | 14 | -€225,788 | -€273,319 | -€47,531 | -21.1% |
| Amounts payable | 17/49 | €146,864 | €94,296 | -€52,568 | -35.8% |
| Amounts payable after more than one year | 17 | €75,000 | €0 | -€75,000 | -100% |
| Financial debts | 170/4 | €75,000 | €0 | -€75,000 | -100% |
| Amounts payable within one year | 42/48 | €71,864 | €93,968 | +€22,104 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €26,750 | €0 | -€26,750 | -100% |
| Financial debts | 43 | €6,875 | €0 | -€6,875 | -100% |
| Credit institutions | 430/8 | €6,875 | €0 | -€6,875 | -100% |
| Trade debts | 44 | €30,471 | €7,955 | -€22,516 | -73.9% |
| Suppliers | 440/4 | €30,471 | €7,955 | -€22,516 | -73.9% |
| Taxes, remuneration and social security | 45 | €7,767 | €1,000 | -€6,767 | -87.1% |
| Taxes | 450/3 | €7,767 | €1,000 | -€6,767 | -87.1% |
| Other amounts payable | 47/48 | - | €85,014 | +€85,014 | |
| Accrued charges and deferred income | 492/3 | €0 | €328 | +€328 | |
| Remuneration, social security and pensions | 62 | €8 | €0 | -€8 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,468 | €22,361 | +€10,893 | +95.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,236 | +€2,236 | |
| Other operating charges | 640/8 | €6,867 | €6,073 | -€794 | -11.6% |
| Gross operating margin | 9900 | €30,645 | -€6,391 | -€37,036 | |
| Operating profit (loss) | 9901 | €12,302 | -€37,060 | -€49,362 | |
| Financial income | 75/76B | €731 | €188 | -€543 | -74.3% |
| Recurring financial income | 75 | €731 | €188 | -€543 | -74.3% |
| Financial charges | 65/66B | €4,170 | €10,659 | +€6,489 | +156% |
| Recurring financial charges | 65 | €4,170 | €10,659 | +€6,489 | +156% |
| Profit (loss) for the period before taxes | 9903 | €8,863 | -€47,531 | -€56,394 | |
| Profit (loss) for the period | 9904 | €8,863 | -€47,531 | -€56,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,863 | -€47,531 | -€56,394 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.