M.J.B.J.: 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.B.J.
Largest movements
- Intangible fixed assets +€21,894
new in 2023: €21,894
- Tangible fixed assets -€21,894
down €21,894 (-35.0%), from €62,573 to €40,679
of which Land and buildings: -€21,894
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€15,727
no longer reported in 2023 (was €15,727)
- Gross operating margin +€2,642
no longer reported in 2023 (was -€2,642)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,059 | €66,712 | -€347 | -0.5% |
| Fixed assets | 21/28 | €62,573 | €62,573 | = | 0.0% |
| Intangible fixed assets | 21 | - | €21,894 | +€21,894 | |
| Tangible fixed assets | 22/27 | €62,573 | €40,679 | -€21,894 | -35.0% |
| Land and buildings | 22 | €21,894 | - | -€21,894 | |
| Plant, machinery and equipment | 23 | €1,700 | €1,700 | = | 0.0% |
| Other tangible fixed assets | 26 | €38,979 | €38,979 | = | 0.0% |
| Current assets | 29/58 | €4,486 | €4,139 | -€347 | -7.7% |
| Amounts receivable within one year | 40/41 | €4,021 | €4,021 | = | 0.0% |
| Trade receivables | 40 | €4,021 | €4,021 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €465 | €118 | -€347 | -74.6% |
| Total equity and liabilities | 10/49 | €67,059 | €66,712 | -€347 | -0.5% |
| Equity | 10/15 | -€72,716 | -€73,063 | -€347 | -0.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €12,036 | €12,036 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,177 | €10,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,949 | -€91,296 | -€347 | -0.4% |
| Provisions and deferred taxes | 16 | €85,250 | €85,250 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €85,250 | €85,250 | = | 0.0% |
| Major repairs and maintenance | 162 | €85,250 | €85,250 | = | 0.0% |
| Amounts payable | 17/49 | €54,525 | €54,525 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,525 | €54,525 | = | 0.0% |
| Trade debts | 44 | €8,025 | €8,025 | = | 0.0% |
| Suppliers | 440/4 | €8,025 | €8,025 | = | 0.0% |
| Other amounts payable | 47/48 | €46,500 | €46,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,727 | - | -€15,727 | |
| Other operating charges | 640/8 | €347 | €347 | = | 0.0% |
| Gross operating margin | 9900 | -€2,642 | - | +€2,642 | |
| Operating profit (loss) | 9901 | -€18,716 | -€347 | +€18,369 | +98.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,716 | -€347 | +€18,369 | +98.1% |
| Profit (loss) for the period | 9904 | -€18,716 | -€347 | +€18,369 | +98.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,716 | -€347 | +€18,369 | +98.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.