M.J. FACADE: 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. FACADE
Largest movements
- Receivables within one year -€19,719
down €19,719 (-68.9%), from €28,635 to €8,917
of which Trade receivables: -€24,038
- Cash +€11,818
up €11,818 (+633%), from €1,868 to €13,686
mainly Receivables within one year (+€19,719) and Depreciation (+€1,219)
- Tangible fixed assets -€789
down €789 (-66.4%), from €1,188 to €399
of which Furniture and vehicles: -€542
- Trade debts -€6,866
down €6,866 (-83.0%), from €8,268 to €1,402
- Tax, wage and social debts -€2,019
down €2,019 (-78.3%), from €2,578 to €559
of which Taxes: -€2,019
- Purchases and services -€31,581
down €31,581 (-42.4%), from €74,487 to €42,906
- Gross operating margin +€28,088
up €28,088, from -€21,085 to €7,003
- Financial charges +€2,316
up €2,316 (+214%), from €1,082 to €3,398
of which Financial charges: +€2,319
- Other operating charges +€2,183
up €2,183 (+896%), from €244 to €2,427
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 | €31,941 | €23,251 | -€8,689 | -27.2% |
| Fixed assets | 21/28 | €1,188 | €399 | -€789 | -66.4% |
| Tangible fixed assets | 22/27 | €1,188 | €399 | -€789 | -66.4% |
| Plant, machinery and equipment | 23 | €298 | €51 | -€247 | -82.9% |
| Furniture and vehicles | 24 | €890 | €348 | -€542 | -60.9% |
| Current assets | 29/58 | €30,753 | €22,853 | -€7,900 | -25.7% |
| Stocks and contracts in progress | 3 | €250 | €250 | = | 0.0% |
| Stocks | 30/36 | €250 | €250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,635 | €8,917 | -€19,719 | -68.9% |
| Trade receivables | 40 | €25,768 | €1,730 | -€24,038 | -93.3% |
| Other amounts receivable | 41 | €2,867 | €7,187 | +€4,320 | +151% |
| Cash at bank and in hand | 54/58 | €1,868 | €13,686 | +€11,818 | +633% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €31,941 | €23,251 | -€8,689 | -27.2% |
| Equity | 10/15 | €21,095 | €21,290 | +€195 | +0.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,035 | €13,230 | +€195 | +1.5% |
| Amounts payable | 17/49 | €10,846 | €1,961 | -€8,885 | -81.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €10,846 | €1,961 | -€8,885 | -81.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €8,268 | €1,402 | -€6,866 | -83.0% |
| Suppliers | 440/4 | €8,268 | €1,402 | -€6,866 | -83.0% |
| Taxes, remuneration and social security | 45 | €2,578 | €559 | -€2,019 | -78.3% |
| Taxes | 450/3 | €2,578 | €559 | -€2,019 | -78.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Turnover | 70 | €47,277 | €47,584 | +€307 | +0.6% |
| Non-recurring operating income | 76A | €3,393 | - | -€3,393 | |
| Goods, raw materials, services and sundry goods | 60/61 | €74,487 | €42,906 | -€31,581 | -42.4% |
| Remuneration, social security and pensions | 62 | €182 | €3 | -€179 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,305 | €1,219 | -€86 | -6.6% |
| Other operating charges | 640/8 | €244 | €2,427 | +€2,183 | +896% |
| Gross operating margin | 9900 | -€21,085 | €7,003 | +€28,088 | |
| Operating profit (loss) | 9901 | -€22,815 | €3,355 | +€26,170 | |
| Financial income | 75/76B | €211 | €239 | +€28 | +13.1% |
| Recurring financial income | 75 | €211 | €239 | +€28 | +13.1% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,082 | €3,398 | +€2,316 | +214% |
| Recurring financial charges | 65 | €1,079 | €3,398 | +€2,319 | +215% |
| Non-recurring financial charges | 66B | €3 | - | -€3 | |
| Profit (loss) for the period before taxes | 9903 | -€23,687 | €195 | +€23,882 | |
| Profit (loss) for the period | 9904 | -€23,687 | €195 | +€23,882 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,687 | €195 | +€23,882 |
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.