JOKER DRINKS: 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.
JOKER DRINKS
Largest movements
- Stocks and contracts -€247,533
down €247,533 (-75.1%), from €329,772 to €82,239
- Receivables within one year +€241,749
up €241,749 (+127%), from €190,638 to €432,387
of which Trade receivables: +€128,851
- Financial fixed assets +€141,043
up €141,043 (+16.7%), from €843,045 to €984,088
- Other debts +€239,430
up €239,430 (+759%), from €31,561 to €270,991
- Trade debts -€154,146
down €154,146 (-14.2%), from €1.1m to €933,656
- Tax, wage and social debts +€37,749
up €37,749 (+81.6%), from €46,235 to €83,984
of which Taxes: +€31,760
- Gross operating margin +€289,229
up €289,229 (+302%), from €95,788 to €385,017
- Other operating charges +€238,480
up €238,480 (+46,039%), from €518 to €238,998
- Financial charges +€71,280
up €71,280 (+2,678%), from €2,662 to €73,942
- Taxes -€8,601
down €8,601 (-56.6%), from €15,198 to €6,597
- Staff costs +€7,640
up €7,640 (+20.1%), from €37,916 to €45,556
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 | €1,471,732 | €1,606,712 | +€134,980 | +9.2% |
| Fixed assets | 21/28 | €860,294 | €998,274 | +€137,980 | +16.0% |
| Intangible fixed assets | 21 | €2,543 | €1,268 | -€1,275 | -50.1% |
| Tangible fixed assets | 22/27 | €14,706 | €12,918 | -€1,788 | -12.2% |
| Plant, machinery and equipment | 23 | €565 | €565 | = | 0.0% |
| Furniture and vehicles | 24 | - | €2,012 | +€2,012 | |
| Leasing and similar rights | 25 | €14,141 | €10,341 | -€3,800 | -26.9% |
| Financial fixed assets | 28 | €843,045 | €984,088 | +€141,043 | +16.7% |
| Current assets | 29/58 | €611,438 | €608,438 | -€3,000 | -0.5% |
| Stocks and contracts in progress | 3 | €329,772 | €82,239 | -€247,533 | -75.1% |
| Stocks | 30/36 | €329,772 | €82,239 | -€247,533 | -75.1% |
| Amounts receivable within one year | 40/41 | €190,638 | €432,387 | +€241,749 | +127% |
| Trade receivables | 40 | €129,812 | €258,663 | +€128,851 | +99.3% |
| Other amounts receivable | 41 | €60,826 | €173,724 | +€112,898 | +186% |
| Cash at bank and in hand | 54/58 | €91,028 | €90,317 | -€711 | -0.8% |
| Deferred charges and accrued income | 490/1 | - | €3,495 | +€3,495 | |
| Total equity and liabilities | 10/49 | €1,471,732 | €1,606,712 | +€134,980 | +9.2% |
| Equity | 10/15 | €297,472 | €312,279 | +€14,807 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277,012 | €291,819 | +€14,807 | +5.3% |
| Amounts payable | 17/49 | €1,174,260 | €1,294,433 | +€120,173 | +10.2% |
| Amounts payable after more than one year | 17 | €5,802 | €5,802 | = | 0.0% |
| Financial debts | 170/4 | €5,802 | €5,802 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,168,458 | €1,288,631 | +€120,173 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €2,860 | - | -€2,860 | |
| Trade debts | 44 | €1,087,802 | €933,656 | -€154,146 | -14.2% |
| Suppliers | 440/4 | €1,087,802 | €933,656 | -€154,146 | -14.2% |
| Taxes, remuneration and social security | 45 | €46,235 | €83,984 | +€37,749 | +81.6% |
| Taxes | 450/3 | €19,404 | €51,164 | +€31,760 | +164% |
| Remuneration and social security | 454/9 | €26,831 | €32,820 | +€5,989 | +22.3% |
| Other amounts payable | 47/48 | €31,561 | €270,991 | +€239,430 | +759% |
| Remuneration, social security and pensions | 62 | €37,916 | €45,556 | +€7,640 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,127 | +€5,127 | |
| Other operating charges | 640/8 | €518 | €238,998 | +€238,480 | +46,039% |
| Gross operating margin | 9900 | €95,788 | €385,017 | +€289,229 | +302% |
| Operating profit (loss) | 9901 | €57,354 | €95,336 | +€37,982 | +66.2% |
| Financial income | 75/76B | €2 | €10 | +€8 | +400% |
| Recurring financial income | 75 | €2 | €10 | +€8 | +400% |
| Financial charges | 65/66B | €2,662 | €73,942 | +€71,280 | +2,678% |
| Recurring financial charges | 65 | €2,662 | €73,942 | +€71,280 | +2,678% |
| Profit (loss) for the period before taxes | 9903 | €54,694 | €21,404 | -€33,290 | -60.9% |
| Income taxes | 67/77 | €15,198 | €6,597 | -€8,601 | -56.6% |
| Profit (loss) for the period | 9904 | €39,496 | €14,807 | -€24,689 | -62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,496 | €14,807 | -€24,689 | -62.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.