JoClub: 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.
JoClub
Largest movements
- Receivables within one year -€30,616
down €30,616 (-94.8%), from €32,287 to €1,671
of which Trade receivables: -€27,946
- Cash +€28,725
up €28,725 (+64.9%), from €44,259 to €72,984
mainly Receivables within one year (+€30,616) and Tax, wage and social debts (+€10,730)
- Tangible fixed assets +€3,466
new in 2025: €3,466
- Deferred charges and accrued income -€2,688
down €2,688 (-100%), from €2,688 to €0
- Reserves -€15,090
down €15,090 (-33.5%), from €45,088 to €29,998
- Tax, wage and social debts +€10,730
up €10,730 (+55.6%), from €19,291 to €30,021
of which Remuneration and social security: +€9,489
- Trade debts +€4,017
up €4,017 (+51.0%), from €7,871 to €11,888
- Accrued charges and deferred income -€1,395
down €1,395 (-100%), from €1,395 to €0
- Gross operating margin -€64,487
down €64,487, from €56,129 to -€8,358
- Taxes -€11,341
down €11,341 (-100%), from €11,341 to €0
- Financial charges +€6,318
up €6,318 (+2,240%), from €282 to €6,600
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 | €79,234 | €78,121 | -€1,113 | -1.4% |
| Fixed assets | 21/28 | - | €3,466 | +€3,466 | |
| Tangible fixed assets | 22/27 | - | €3,466 | +€3,466 | |
| Furniture and vehicles | 24 | - | €3,466 | +€3,466 | |
| Current assets | 29/58 | €79,234 | €74,655 | -€4,579 | -5.8% |
| Amounts receivable within one year | 40/41 | €32,287 | €1,671 | -€30,616 | -94.8% |
| Trade receivables | 40 | €28,203 | €257 | -€27,946 | -99.1% |
| Other amounts receivable | 41 | €4,084 | €1,414 | -€2,670 | -65.4% |
| Cash at bank and in hand | 54/58 | €44,259 | €72,984 | +€28,725 | +64.9% |
| Deferred charges and accrued income | 490/1 | €2,688 | €0 | -€2,688 | -100% |
| Total equity and liabilities | 10/49 | €79,234 | €78,121 | -€1,113 | -1.4% |
| Equity | 10/15 | €50,088 | €34,998 | -€15,090 | -30.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,088 | €29,998 | -€15,090 | -33.5% |
| Distributable reserves | 133 | €45,088 | €29,998 | -€15,090 | -33.5% |
| Amounts payable | 17/49 | €29,146 | €43,123 | +€13,977 | +48.0% |
| Amounts payable within one year | 42/48 | €27,751 | €43,123 | +€15,371 | +55.4% |
| Trade debts | 44 | €7,871 | €11,888 | +€4,017 | +51.0% |
| Suppliers | 440/4 | €7,871 | €11,888 | +€4,017 | +51.0% |
| Taxes, remuneration and social security | 45 | €19,291 | €30,021 | +€10,730 | +55.6% |
| Taxes | 450/3 | €12,353 | €13,594 | +€1,242 | +10.1% |
| Remuneration and social security | 454/9 | €6,938 | €16,427 | +€9,489 | +137% |
| Other amounts payable | 47/48 | €590 | €1,214 | +€624 | +106% |
| Accrued charges and deferred income | 492/3 | €1,395 | €0 | -€1,395 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €557 | +€557 | |
| Other operating charges | 640/8 | €50 | €120 | +€70 | +140% |
| Gross operating margin | 9900 | €56,129 | -€8,358 | -€64,487 | |
| Operating profit (loss) | 9901 | €56,079 | -€9,035 | -€65,114 | |
| Financial income | 75/76B | €632 | €544 | -€87 | -13.8% |
| Recurring financial income | 75 | €632 | €544 | -€87 | -13.8% |
| Financial charges | 65/66B | €282 | €6,600 | +€6,318 | +2,240% |
| Recurring financial charges | 65 | €282 | €6,600 | +€6,318 | +2,240% |
| Profit (loss) for the period before taxes | 9903 | €56,429 | -€15,090 | -€71,519 | |
| Income taxes | 67/77 | €11,341 | €0 | -€11,341 | -100% |
| Profit (loss) for the period | 9904 | €45,088 | -€15,090 | -€60,178 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,088 | -€15,090 | -€60,178 |
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 16 October 2026 via checked.be.