M.J.008: 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.
M.J.008
Largest movements
- Cash -€7,645
down €7,645 (-66.8%), from €11,440 to €3,795
mainly Deferred charges and accrued income (-€3,400) and Trade debts (-€2,355)
- Deferred charges and accrued income +€3,400
up €3,400 (+706%), from €481 to €3,881
- Receivables within one year +€861
up €861 (+3.7%), from €23,038 to €23,899
of which Other amounts receivable: +€881
- Trade debts -€2,355
down €2,355 (-51.1%), from €4,614 to €2,258
- Profit (loss) carried forward -€1,028
down €1,028 (-8.7%), from €11,846 to €10,817
- Gross operating margin +€955
up €955, from -€611 to €344
- Other operating charges +€529
up €529 (+75.5%), from €700 to €1,229
- Financial income +€10
new in 2025: €10
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 | €34,959 | €31,575 | -€3,384 | -9.7% |
| Current assets | 29/58 | €34,959 | €31,575 | -€3,384 | -9.7% |
| Amounts receivable within one year | 40/41 | €23,038 | €23,899 | +€861 | +3.7% |
| Trade receivables | 40 | €104 | €85 | -€20 | -19.0% |
| Other amounts receivable | 41 | €22,934 | €23,815 | +€881 | +3.8% |
| Cash at bank and in hand | 54/58 | €11,440 | €3,795 | -€7,645 | -66.8% |
| Deferred charges and accrued income | 490/1 | €481 | €3,881 | +€3,400 | +706% |
| Total equity and liabilities | 10/49 | €34,959 | €31,575 | -€3,384 | -9.7% |
| Equity | 10/15 | €30,346 | €29,317 | -€1,028 | -3.4% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,846 | €10,817 | -€1,028 | -8.7% |
| Amounts payable | 17/49 | €4,614 | €2,258 | -€2,355 | -51.1% |
| Amounts payable within one year | 42/48 | €4,614 | €2,258 | -€2,355 | -51.1% |
| Trade debts | 44 | €4,614 | €2,258 | -€2,355 | -51.1% |
| Suppliers | 440/4 | €4,614 | €2,258 | -€2,355 | -51.1% |
| Other operating charges | 640/8 | €700 | €1,229 | +€529 | +75.5% |
| Gross operating margin | 9900 | -€611 | €344 | +€955 | |
| Operating profit (loss) | 9901 | -€1,311 | -€885 | +€426 | +32.5% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €153 | €153 | +€0 | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,465 | -€1,028 | +€436 | +29.8% |
| Profit (loss) for the period | 9904 | -€1,465 | -€1,028 | +€436 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,465 | -€1,028 | +€436 | +29.8% |
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 17 October 2026 via checked.be.