M&J. Clothes & More: 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. Clothes & More
Largest movements
- Cash -€12,872
down €12,872 (-35.2%), from €36,617 to €23,746
mainly Net result for the year (-€18,492) and Current portion of long-term debt (-€3,671)
- Receivables within one year -€7,112
down €7,112 (-98.7%), from €7,204 to €92
of which Other amounts receivable: -€5,356
- Stocks and contracts -€4,385
down €4,385 (-31.7%), from €13,838 to €9,453
- Tangible fixed assets -€3,816
down €3,816 (-88.0%), from €4,335 to €519
- Profit (loss) carried forward -€18,492
down €18,492, from €11,328 to -€7,164
- Current portion of long-term debt -€3,671
down €3,671 (-52.8%), from €6,955 to €3,284
- Debts after one year -€3,284
no longer reported in 2025 (was €3,284)
- Tax, wage and social debts -€2,842
down €2,842 (-29.6%), from €9,602 to €6,760
of which Taxes: -€2,681
- Gross operating margin -€16,229
down €16,229, from €14,871 to -€1,358
- Depreciation -€1,432
down €1,432 (-27.3%), from €5,248 to €3,816
- Financial income -€792
down €792 (-99.1%), from €799 to €7
- Financial charges -€599
down €599 (-43.5%), from €1,378 to €779
- Other operating charges +€569
up €569 (+47.0%), from €1,211 to €1,780
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 | €63,192 | €34,744 | -€28,449 | -45.0% |
| Fixed assets | 21/28 | €4,508 | €692 | -€3,816 | -84.7% |
| Tangible fixed assets | 22/27 | €4,335 | €519 | -€3,816 | -88.0% |
| Furniture and vehicles | 24 | €4,335 | €519 | -€3,816 | -88.0% |
| Financial fixed assets | 28 | €173 | €173 | = | 0.0% |
| Current assets | 29/58 | €58,684 | €34,052 | -€24,632 | -42.0% |
| Stocks and contracts in progress | 3 | €13,838 | €9,453 | -€4,385 | -31.7% |
| Stocks | 30/36 | €13,838 | €9,453 | -€4,385 | -31.7% |
| Amounts receivable within one year | 40/41 | €7,204 | €92 | -€7,112 | -98.7% |
| Trade receivables | 40 | €1,848 | €92 | -€1,756 | -95.0% |
| Other amounts receivable | 41 | €5,356 | - | -€5,356 | |
| Cash at bank and in hand | 54/58 | €36,617 | €23,746 | -€12,872 | -35.2% |
| Deferred charges and accrued income | 490/1 | €1,026 | €761 | -€264 | -25.8% |
| Total equity and liabilities | 10/49 | €63,192 | €34,744 | -€28,449 | -45.0% |
| Equity | 10/15 | €37,918 | €19,426 | -€18,492 | -48.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,590 | €1,590 | = | 0.0% |
| Distributable reserves | 133 | €1,590 | €1,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,328 | -€7,164 | -€18,492 | |
| Amounts payable | 17/49 | €25,274 | €15,318 | -€9,957 | -39.4% |
| Amounts payable after more than one year | 17 | €3,284 | - | -€3,284 | |
| Financial debts | 170/4 | €3,284 | - | -€3,284 | |
| Amounts payable within one year | 42/48 | €21,940 | €14,995 | -€6,945 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €6,955 | €3,284 | -€3,671 | -52.8% |
| Trade debts | 44 | €5,090 | €4,909 | -€181 | -3.5% |
| Suppliers | 440/4 | €5,090 | €4,909 | -€181 | -3.5% |
| Taxes, remuneration and social security | 45 | €9,602 | €6,760 | -€2,842 | -29.6% |
| Taxes | 450/3 | €9,068 | €6,387 | -€2,681 | -29.6% |
| Remuneration and social security | 454/9 | €535 | €373 | -€161 | -30.2% |
| Other amounts payable | 47/48 | €293 | €42 | -€251 | -85.6% |
| Accrued charges and deferred income | 492/3 | €50 | €322 | +€272 | +544% |
| Remuneration, social security and pensions | 62 | €10,234 | €10,491 | +€257 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,248 | €3,816 | -€1,432 | -27.3% |
| Other operating charges | 640/8 | €1,211 | €1,780 | +€569 | +47.0% |
| Gross operating margin | 9900 | €14,871 | -€1,358 | -€16,229 | |
| Operating profit (loss) | 9901 | -€1,822 | -€17,446 | -€15,624 | -857% |
| Financial income | 75/76B | €799 | €7 | -€792 | -99.1% |
| Recurring financial income | 75 | €799 | €7 | -€792 | -99.1% |
| Financial charges | 65/66B | €1,378 | €779 | -€599 | -43.5% |
| Recurring financial charges | 65 | €1,378 | €779 | -€599 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,401 | -€18,218 | -€15,816 | -659% |
| Income taxes | 67/77 | €644 | €274 | -€369 | -57.4% |
| Profit (loss) for the period | 9904 | -€3,045 | -€18,492 | -€15,447 | -507% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,045 | -€18,492 | -€15,447 | -507% |
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 28 October 2026 via checked.be.