M.J. Consulting: what changed
What changed
M.J. Consulting
NACE 46.610, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€33,738
2024 · €100,744-€67,006
Equity
€580,268
2024 · €546,530+€33,738
Cash
€14,515
2024 · €7,876+€6,639
Balance sheet total
€613,444
2024 · €588,834+€24,610
Largest movements
Assets
- Receivables within one year +€22,434
up €22,434 (+9.9%), from €227,436 to €249,870
of which Other amounts receivable: +€109,300
- Cash +€6,639
up €6,639 (+84.3%), from €7,876 to €14,515
mainly Net result for the year (+€33,738) and Tax, wage and social debts (+€7,098)
Equity and liabilities
- Profit (loss) carried forward +€33,738
up €33,738 (+9.2%), from €365,267 to €399,005
- Trade debts -€9,285
down €9,285 (-70.6%), from €13,156 to €3,871
- Tax, wage and social debts +€7,098
up €7,098 (+33.5%), from €21,208 to €28,306
Income statement
- Turnover -€185,742
down €185,742 (-50.7%), from €366,709 to €180,968
- Services and other goods -€41,895
down €41,895 (-11.2%), from €372,772 to €330,877
- Other operating income +€37,812
up €37,812 (+18.6%), from €202,760 to €240,571
- Other operating charges -€30,150
down €30,150 (-67.0%), from €45,005 to €14,854
- Taxes -€14,947
down €14,947 (-33.0%), from €45,245 to €30,298
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€100,744
Turnover
-€185,742
Other operating income
+€37,812
Goods and materials
-€7,705
Services and other goods
+€41,895
Other operating charges
+€30,150
Financial income
+€455
Financial charges
+€1,182
Taxes
+€14,947
Result 2025
€33,738
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€6,639
Investment
€0
Financing
€0
Cash 2024
€7,876
From operations (derived)
+€6,639
Net result for the year
+€33,738
Depreciation
+€4,016
Receivables within one year
-€22,434
Deferred charges and accrued income
+€446
Trade debts
-€9,285
Tax, wage and social debts
+€7,098
Other debts
-€1,203
Accrued charges and deferred income
-€5,737
Cash 2025
€14,515
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €588,834 | €613,444 | +€24,610 | +4.2% |
| Fixed assets | 21/28 | €347,491 | €343,475 | -€4,016 | -1.2% |
| Tangible fixed assets | 22/27 | €347,436 | €343,420 | -€4,016 | -1.2% |
| Land and buildings | 22 | €335,000 | €335,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €12,436 | €8,420 | -€4,016 | -32.3% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Other financial fixed assets | 284/8 | €55 | €55 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €241,343 | €269,969 | +€28,627 | +11.9% |
| Amounts receivable within one year | 40/41 | €227,436 | €249,870 | +€22,434 | +9.9% |
| Trade receivables | 40 | €127,339 | €40,473 | -€86,866 | -68.2% |
| Other amounts receivable | 41 | €100,097 | €209,397 | +€109,300 | +109% |
| Cash at bank and in hand | 54/58 | €7,876 | €14,515 | +€6,639 | +84.3% |
| Deferred charges and accrued income | 490/1 | €6,031 | €5,584 | -€446 | -7.4% |
| Total equity and liabilities | 10/49 | €588,834 | €613,444 | +€24,610 | +4.2% |
| Equity | 10/15 | €546,530 | €580,268 | +€33,738 | +6.2% |
| Contributions | 10/11 | €117,346 | €117,346 | = | 0.0% |
| Reserves | 13 | €63,917 | €63,917 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,214 | €4,214 | = | 0.0% |
| Distributable reserves | 133 | €59,703 | €59,703 | = | 0.0% |
| Profit (loss) carried forward | 14 | €365,267 | €399,005 | +€33,738 | +9.2% |
| Amounts payable | 17/49 | €42,304 | €33,177 | -€9,128 | -21.6% |
| Amounts payable within one year | 42/48 | €35,567 | €32,177 | -€3,390 | -9.5% |
| Trade debts | 44 | €13,156 | €3,871 | -€9,285 | -70.6% |
| Suppliers | 440/4 | €13,156 | €3,871 | -€9,285 | -70.6% |
| Taxes, remuneration and social security | 45 | €21,208 | €28,306 | +€7,098 | +33.5% |
| Taxes | 450/3 | €21,208 | €28,306 | +€7,098 | +33.5% |
| Other amounts payable | 47/48 | €1,203 | - | -€1,203 | |
| Accrued charges and deferred income | 492/3 | €6,737 | €1,000 | -€5,737 | -85.2% |
| Operating income | 70/76A | €569,469 | €421,539 | -€147,930 | -26.0% |
| Turnover | 70 | €366,709 | €180,968 | -€185,742 | -50.7% |
| Other operating income | 74 | €202,760 | €240,571 | +€37,812 | +18.6% |
| Operating charges | 60/66A | €421,793 | €357,453 | -€64,340 | -15.3% |
| Goods for resale, raw materials and consumables | 60 | - | €7,705 | +€7,705 | |
| Purchases | 600/8 | - | €7,705 | +€7,705 | |
| Services and other goods | 61 | €372,772 | €330,877 | -€41,895 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,016 | €4,016 | = | 0.0% |
| Other operating charges | 640/8 | €45,005 | €14,854 | -€30,150 | -67.0% |
| Operating profit (loss) | 9901 | €147,676 | €64,086 | -€83,590 | -56.6% |
| Financial income | 75/76B | €8 | €463 | +€455 | +6,005% |
| Recurring financial income | 75 | €8 | €463 | +€455 | +6,005% |
| Income from current assets | 751 | - | €463 | +€463 | |
| Other financial income | 752/9 | €8 | €0 | -€8 | -99.5% |
| Financial charges | 65/66B | €1,695 | €513 | -€1,182 | -69.7% |
| Recurring financial charges | 65 | €1,695 | €513 | -€1,182 | -69.7% |
| Debt charges | 650 | €1,292 | €14 | -€1,278 | -98.9% |
| Other financial charges | 652/9 | €404 | €500 | +€96 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €145,989 | €64,036 | -€81,953 | -56.1% |
| Income taxes | 67/77 | €45,245 | €30,298 | -€14,947 | -33.0% |
| Taxes | 670/3 | €45,245 | €30,298 | -€14,947 | -33.0% |
| Profit (loss) for the period | 9904 | €100,744 | €33,738 | -€67,006 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,744 | €33,738 | -€67,006 | -66.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.