JC TENNIS: 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.
JC TENNIS
Largest movements
- Stocks and contracts -€49,772
down €49,772 (-52.0%), from €95,693 to €45,921
- Cash -€12,163
down €12,163 (-75.2%), from €16,164 to €4,001
mainly Debts after one year (-€30,465) and Other debts (-€21,384)
- Intangible fixed assets -€5,000
down €5,000 (-11.4%), from €44,000 to €39,000
- Tangible fixed assets -€2,566
down €2,566 (-100%), from €2,566 to €0
of which Plant, machinery and equipment: -€1,533
- Debts after one year -€30,465
down €30,465 (-66.5%), from €45,844 to €15,379
- Other debts -€21,384
down €21,384 (-66.5%), from €32,153 to €10,769
- Profit (loss) carried forward -€12,495
down €12,495 (-23.2%), from €53,938 to €41,443
- Trade debts -€2,872
down €2,872 (-54.9%), from €5,236 to €2,364
- Tax, wage and social debts -€2,129
down €2,129 (-43.6%), from €4,878 to €2,749
of which Taxes: -€2,129
- Staff costs +€14,673
up €14,673 (+241%), from €6,087 to €20,760
- Gross operating margin -€14,537
down €14,537 (-45.8%), from €31,723 to €17,186
- Purchases and services +€7,877
up €7,877 (+4.7%), from €167,283 to €175,160
- Turnover -€6,660
down €6,660 (-3.3%), from €199,006 to €192,346
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 | €159,422 | €90,453 | -€68,969 | -43.3% |
| Fixed assets | 21/28 | €46,566 | €39,000 | -€7,566 | -16.2% |
| Intangible fixed assets | 21 | €44,000 | €39,000 | -€5,000 | -11.4% |
| Tangible fixed assets | 22/27 | €2,566 | €0 | -€2,566 | -100% |
| Plant, machinery and equipment | 23 | €1,533 | €0 | -€1,533 | -100% |
| Furniture and vehicles | 24 | €1,033 | €0 | -€1,033 | -100% |
| Current assets | 29/58 | €112,856 | €51,453 | -€61,403 | -54.4% |
| Stocks and contracts in progress | 3 | €95,693 | €45,921 | -€49,772 | -52.0% |
| Stocks | 30/36 | €95,693 | €45,921 | -€49,772 | -52.0% |
| Amounts receivable within one year | 40/41 | €548 | €548 | = | 0.0% |
| Trade receivables | 40 | €548 | €548 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,164 | €4,001 | -€12,163 | -75.2% |
| Deferred charges and accrued income | 490/1 | €451 | €983 | +€532 | +118% |
| Total equity and liabilities | 10/49 | €159,422 | €90,453 | -€68,969 | -43.3% |
| Equity | 10/15 | €67,155 | €54,660 | -€12,495 | -18.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €817 | €817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €817 | €817 | = | 0.0% |
| Legal reserve | 130 | €817 | €817 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,938 | €41,443 | -€12,495 | -23.2% |
| Amounts payable | 17/49 | €92,267 | €35,793 | -€56,474 | -61.2% |
| Amounts payable after more than one year | 17 | €45,844 | €15,379 | -€30,465 | -66.5% |
| Financial debts | 170/4 | €45,844 | €15,379 | -€30,465 | -66.5% |
| Amounts payable within one year | 42/48 | €46,423 | €20,414 | -€26,009 | -56.0% |
| Financial debts | 43 | €4,156 | €4,532 | +€376 | +9.0% |
| Other loans | 439 | €4,156 | €4,532 | +€376 | +9.0% |
| Trade debts | 44 | €5,236 | €2,364 | -€2,872 | -54.9% |
| Suppliers | 440/4 | €5,236 | €2,364 | -€2,872 | -54.9% |
| Taxes, remuneration and social security | 45 | €4,878 | €2,749 | -€2,129 | -43.6% |
| Taxes | 450/3 | €3,302 | €1,173 | -€2,129 | -64.5% |
| Remuneration and social security | 454/9 | €1,576 | €1,576 | = | 0.0% |
| Other amounts payable | 47/48 | €32,153 | €10,769 | -€21,384 | -66.5% |
| Turnover | 70 | €199,006 | €192,346 | -€6,660 | -3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €167,283 | €175,160 | +€7,877 | +4.7% |
| Remuneration, social security and pensions | 62 | €6,087 | €20,760 | +€14,673 | +241% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,947 | €7,567 | -€380 | -4.8% |
| Other operating charges | 640/8 | €903 | €925 | +€22 | +2.4% |
| Gross operating margin | 9900 | €31,723 | €17,186 | -€14,537 | -45.8% |
| Operating profit (loss) | 9901 | €16,786 | -€12,066 | -€28,852 | |
| Financial charges | 65/66B | €445 | €429 | -€16 | -3.6% |
| Recurring financial charges | 65 | €445 | €429 | -€16 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €16,341 | -€12,495 | -€28,836 | |
| Profit (loss) for the period | 9904 | €16,341 | -€12,495 | -€28,836 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,341 | -€12,495 | -€28,836 |
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 23 October 2026 via checked.be.