JOHN LANGUAGE CLUB: what changed
JOHN LANGUAGE CLUB
Largest movements
- Cash +€26,772
up €26,772 (+44.8%), from €59,761 to €86,533
mainly Trade debts (+€31,256) and Net result for the year (+€23,965)
- Trade debts +€31,256
new in 2024: €31,256
- Advances received -€26,378
no longer reported in 2024 (was €26,378)
- Profit (loss) carried forward +€23,965
up €23,965 (+70.1%), from €34,165 to €58,130
- Other debts -€9,307
no longer reported in 2024 (was €9,307)
- Debts after one year +€7,476
new in 2024: €7,476
- Gross operating margin -€12,706
down €12,706 (-29.7%), from €42,714 to €30,008
- Taxes -€2,550
down €2,550 (-29.9%), from €8,541 to €5,991
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,041 | €110,175 | +€26,133 | +31.1% |
| Current assets | 29/58 | €84,041 | €110,175 | +€26,133 | +31.1% |
| Amounts receivable within one year | 40/41 | €24,281 | €23,642 | -€639 | -2.6% |
| Trade receivables | 40 | €24,281 | €23,642 | -€639 | -2.6% |
| Cash at bank and in hand | 54/58 | €59,761 | €86,533 | +€26,772 | +44.8% |
| Total equity and liabilities | 10/49 | €84,041 | €110,175 | +€26,133 | +31.1% |
| Equity | 10/15 | €37,165 | €61,130 | +€23,965 | +64.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,165 | €58,130 | +€23,965 | +70.1% |
| Amounts payable | 17/49 | €46,876 | €49,045 | +€2,168 | +4.6% |
| Amounts payable after more than one year | 17 | - | €7,476 | +€7,476 | |
| Other amounts payable | 178/9 | - | €7,476 | +€7,476 | |
| Amounts payable within one year | 42/48 | €46,876 | €41,568 | -€5,308 | -11.3% |
| Financial debts | 43 | €2,650 | - | -€2,650 | |
| Other loans | 439 | €2,650 | - | -€2,650 | |
| Trade debts | 44 | - | €31,256 | +€31,256 | |
| Suppliers | 440/4 | - | €31,256 | +€31,256 | |
| Advances received on contracts in progress | 46 | €26,378 | - | -€26,378 | |
| Taxes, remuneration and social security | 45 | €8,541 | €10,313 | +€1,771 | +20.7% |
| Taxes | 450/3 | €8,541 | €10,313 | +€1,771 | +20.7% |
| Other amounts payable | 47/48 | €9,307 | - | -€9,307 | |
| Other operating charges | 640/8 | - | €22 | +€22 | |
| Gross operating margin | 9900 | €42,714 | €30,008 | -€12,706 | -29.7% |
| Operating profit (loss) | 9901 | €42,714 | €29,986 | -€12,728 | -29.8% |
| Financial charges | 65/66B | €8 | €30 | +€21 | +258% |
| Recurring financial charges | 65 | €8 | €30 | +€21 | +258% |
| Profit (loss) for the period before taxes | 9903 | €42,706 | €29,956 | -€12,750 | -29.9% |
| Income taxes | 67/77 | €8,541 | €5,991 | -€2,550 | -29.9% |
| Profit (loss) for the period | 9904 | €34,165 | €23,965 | -€10,200 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,165 | €23,965 | -€10,200 | -29.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.