MAJU CONCEPT: 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.
MAJU CONCEPT
Largest movements
- Receivables within one year +€24,953
up €24,953 (+32.4%), from €77,001 to €101,954
of which Trade receivables: +€24,080
- Tangible fixed assets -€1,417
down €1,417 (-38.9%), from €3,640 to €2,223
- Profit (loss) carried forward +€36,433
up €36,433 (+43.9%), from €82,905 to €119,338
- Trade debts -€12,607
no longer reported in 2024 (was €12,607)
- Gross operating margin -€5,431
down €5,431 (-11.3%), from €48,249 to €42,818
- Taxes -€1,166
down €1,166 (-19.5%), from €5,985 to €4,819
- Depreciation +€956
up €956 (+207%), from €461 to €1,417
- Financial income -€619
no longer reported in 2024 (was €619)
- Other operating charges -€495
down €495 (-95.2%), from €520 to €25
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,823 | €125,578 | +€22,755 | +22.1% |
| Fixed assets | 21/28 | €3,640 | €2,223 | -€1,417 | -38.9% |
| Tangible fixed assets | 22/27 | €3,640 | €2,223 | -€1,417 | -38.9% |
| Furniture and vehicles | 24 | €3,640 | €2,223 | -€1,417 | -38.9% |
| Current assets | 29/58 | €99,183 | €123,355 | +€24,172 | +24.4% |
| Amounts receivable within one year | 40/41 | €77,001 | €101,954 | +€24,953 | +32.4% |
| Trade receivables | 40 | €44,847 | €68,927 | +€24,080 | +53.7% |
| Other amounts receivable | 41 | €32,154 | €33,027 | +€873 | +2.7% |
| Cash at bank and in hand | 54/58 | €22,182 | €21,401 | -€781 | -3.5% |
| Total equity and liabilities | 10/49 | €102,823 | €125,578 | +€22,755 | +22.1% |
| Equity | 10/15 | €89,145 | €125,578 | +€36,433 | +40.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40 | €40 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40 | - | -€40 | |
| Other | 1319 | €40 | - | -€40 | |
| Distributable reserves | 133 | - | €40 | +€40 | |
| Profit (loss) carried forward | 14 | €82,905 | €119,338 | +€36,433 | +43.9% |
| Amounts payable | 17/49 | €13,678 | - | -€13,678 | |
| Amounts payable within one year | 42/48 | €13,678 | - | -€13,678 | |
| Trade debts | 44 | €12,607 | - | -€12,607 | |
| Suppliers | 440/4 | €12,607 | - | -€12,607 | |
| Taxes, remuneration and social security | 45 | €1,071 | - | -€1,071 | |
| Taxes | 450/3 | €1,071 | - | -€1,071 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461 | €1,417 | +€956 | +207% |
| Other operating charges | 640/8 | €520 | €25 | -€495 | -95.2% |
| Gross operating margin | 9900 | €48,249 | €42,818 | -€5,431 | -11.3% |
| Operating profit (loss) | 9901 | €47,268 | €41,376 | -€5,892 | -12.5% |
| Financial income | 75/76B | €619 | - | -€619 | |
| Recurring financial income | 75 | €619 | - | -€619 | |
| Financial charges | 65/66B | €257 | €124 | -€133 | -51.6% |
| Recurring financial charges | 65 | €257 | €124 | -€133 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €47,630 | €41,251 | -€6,379 | -13.4% |
| Income taxes | 67/77 | €5,985 | €4,819 | -€1,166 | -19.5% |
| Profit (loss) for the period | 9904 | €41,645 | €36,433 | -€5,212 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,645 | €36,433 | -€5,212 | -12.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.