M.J. Building: 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. Building
Largest movements
- Cash +€47,863
up €47,863 (+218%), from €21,949 to €69,812
mainly Net result for the year (+€27,800) and Other debts (+€20,000)
- Receivables within one year +€17,258
up €17,258 (+140%), from €12,288 to €29,546
of which Trade receivables: +€17,144
- Stocks and contracts -€6,950
down €6,950 (-82.2%), from €8,450 to €1,500
- Tangible fixed assets +€2,497
up €2,497 (+112%), from €2,228 to €4,725
of which Furniture and vehicles: +€3,333
- Profit (loss) carried forward +€27,800
up €27,800 (+123%), from €22,644 to €50,444
- Other debts +€20,000
up €20,000 (+154,440%), from €13 to €20,013
- Trade debts +€9,038
up €9,038 (+102%), from €8,890 to €17,928
- Tax, wage and social debts +€3,829
up €3,829 (+36.9%), from €10,368 to €14,198
of which Remuneration and social security: +€2,193
- Gross operating margin +€38,199
up €38,199 (+1,591%), from €2,401 to €40,600
- Taxes +€7,086
up €7,086 (+1,096%), from €647 to €7,733
- Depreciation +€1,820
up €1,820 (+120%), from €1,514 to €3,335
- Financial charges +€1,029
up €1,029 (+1,933%), from €53 to €1,082
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 | €44,915 | €105,583 | +€60,667 | +135% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,228 | €4,725 | +€2,497 | +112% |
| Tangible fixed assets | 22/27 | €2,228 | €4,725 | +€2,497 | +112% |
| Plant, machinery and equipment | 23 | €2,228 | €1,391 | -€837 | -37.6% |
| Furniture and vehicles | 24 | - | €3,333 | +€3,333 | |
| Current assets | 29/58 | €42,687 | €100,858 | +€58,171 | +136% |
| Stocks and contracts in progress | 3 | €8,450 | €1,500 | -€6,950 | -82.2% |
| Stocks | 30/36 | €8,450 | €1,500 | -€6,950 | -82.2% |
| Amounts receivable within one year | 40/41 | €12,288 | €29,546 | +€17,258 | +140% |
| Trade receivables | 40 | €9,230 | €26,374 | +€17,144 | +186% |
| Other amounts receivable | 41 | €3,058 | €3,172 | +€114 | +3.7% |
| Cash at bank and in hand | 54/58 | €21,949 | €69,812 | +€47,863 | +218% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €44,915 | €105,583 | +€60,667 | +135% |
| Equity | 10/15 | €25,644 | €53,444 | +€27,800 | +108% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,644 | €50,444 | +€27,800 | +123% |
| Amounts payable | 17/49 | €19,272 | €52,139 | +€32,867 | +171% |
| Amounts payable within one year | 42/48 | €19,272 | €52,139 | +€32,867 | +171% |
| Trade debts | 44 | €8,890 | €17,928 | +€9,038 | +102% |
| Suppliers | 440/4 | €8,890 | €17,928 | +€9,038 | +102% |
| Taxes, remuneration and social security | 45 | €10,368 | €14,198 | +€3,829 | +36.9% |
| Taxes | 450/3 | €6,209 | €7,846 | +€1,637 | +26.4% |
| Remuneration and social security | 454/9 | €4,159 | €6,352 | +€2,193 | +52.7% |
| Other amounts payable | 47/48 | €13 | €20,013 | +€20,000 | +154,440% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,514 | €3,335 | +€1,820 | +120% |
| Other operating charges | 640/8 | €439 | €651 | +€212 | +48.2% |
| Gross operating margin | 9900 | €2,401 | €40,600 | +€38,199 | +1,591% |
| Operating profit (loss) | 9901 | €448 | €36,614 | +€36,167 | +8,078% |
| Financial income | 75/76B | €10 | €1 | -€9 | -86.6% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -86.6% |
| Financial charges | 65/66B | €53 | €1,082 | +€1,029 | +1,933% |
| Recurring financial charges | 65 | €53 | €1,082 | +€1,029 | +1,933% |
| Profit (loss) for the period before taxes | 9903 | €405 | €35,533 | +€35,129 | +8,679% |
| Income taxes | 67/77 | €647 | €7,733 | +€7,086 | +1,096% |
| Profit (loss) for the period | 9904 | -€242 | €27,800 | +€28,042 | |
| Profit (loss) for the period to be appropriated | 9905 | -€242 | €27,800 | +€28,042 |
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 19 October 2026 via checked.be.