Benedikt Kotruljević, the father of accounting, is often regarded as the original juggler—except, instead of colorful balls, he launched the world of double-entry accounting into the financial circus! Among his greatest hits is the book “About Trade and the Perfect Merchant.”
Now, fast forward to our modern-day CLUB’s ex-“perfect merchant,” who seems to have traded in his business acumen for a red nose and floppy shoes. Yep, that’s right! For the past few years, we’ve had the privilege of watching this “once upstanding” merchant perform under the big top as a clown, juggling not balls, but club’s financial future. Talk about a downgrade!
But hey, who doesn’t love a good laugh? It turns out this clown has balanced his act on a towering pile of debt—approximately 10 million euros! No worries, though; he insisted it’s all “under control.” It’s just a tiny pie chart in the world of finance!
So grab some popcorn and enjoy the CLUB’s 2024 financial report as this clown hilariously pirouettes through spreadsheets, making numbers dance like nobody’s watching! Just remember, if the numbers start to shrink, it’s not a magic trick—it’s probably just his accountant trying to get out of the circus! 🎪🤡
Behind a façade of false self-confidence, some newcomers will try to save the club from the excessive debt incurred by a former “perfect merchant.”

