Mark Johnson Consulting: 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.
Mark Johnson Consulting
Largest movements
- Receivables after one year +€15,000
new in 2025: €15,000
- Cash +€12,253
up €12,253 (+807%), from €1,519 to €13,772
mainly Net result for the year (+€19,000) and Depreciation (+€7,172)
- Tangible fixed assets -€7,172
down €7,172 (-24.0%), from €29,936 to €22,765
of which Furniture and vehicles: -€6,745
- Financial fixed assets +€750
up €750 (+42.9%), from €1,750 to €2,500
- Receivables within one year -€571
down €571 (-75.6%), from €754 to €184
of which Trade receivables: -€476
- Reserves +€17,592
new in 2025: €17,592
- Tax, wage and social debts +€6,463
up €6,463 (+2,131%), from €303 to €6,766
- Other debts -€5,308
down €5,308 (-17.4%), from €30,430 to €25,122
- Profit (loss) carried forward +€1,408
up €1,408, from -€1,408 to €0
- Gross operating margin +€23,995
up €23,995 (+252%), from €9,516 to €33,511
- Taxes +€6,462
up €6,462 (+2,264%), from €285 to €6,748
- Depreciation +€2,102
up €2,102 (+41.5%), from €5,069 to €7,172
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 | €34,325 | €54,634 | +€20,309 | +59.2% |
| Fixed assets | 21/28 | €31,686 | €25,265 | -€6,422 | -20.3% |
| Tangible fixed assets | 22/27 | €29,936 | €22,765 | -€7,172 | -24.0% |
| Plant, machinery and equipment | 23 | €882 | €455 | -€427 | -48.4% |
| Furniture and vehicles | 24 | €29,055 | €22,310 | -€6,745 | -23.2% |
| Financial fixed assets | 28 | €1,750 | €2,500 | +€750 | +42.9% |
| Current assets | 29/58 | €2,638 | €29,369 | +€26,731 | +1,013% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €754 | €184 | -€571 | -75.6% |
| Trade receivables | 40 | €563 | €87 | -€476 | -84.5% |
| Other amounts receivable | 41 | €192 | €97 | -€95 | -49.6% |
| Cash at bank and in hand | 54/58 | €1,519 | €13,772 | +€12,253 | +807% |
| Deferred charges and accrued income | 490/1 | €365 | €414 | +€48 | +13.2% |
| Total equity and liabilities | 10/49 | €34,325 | €54,634 | +€20,309 | +59.2% |
| Equity | 10/15 | €3,592 | €22,592 | +€19,000 | +529% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €17,592 | +€17,592 | |
| Distributable reserves | 133 | - | €17,592 | +€17,592 | |
| Profit (loss) carried forward | 14 | -€1,408 | €0 | +€1,408 | |
| Amounts payable | 17/49 | €30,733 | €32,042 | +€1,309 | +4.3% |
| Amounts payable within one year | 42/48 | €30,733 | €32,042 | +€1,309 | +4.3% |
| Trade debts | 44 | €0 | €154 | +€154 | |
| Suppliers | 440/4 | €0 | €154 | +€154 | |
| Taxes, remuneration and social security | 45 | €303 | €6,766 | +€6,463 | +2,131% |
| Taxes | 450/3 | €303 | €6,766 | +€6,463 | +2,131% |
| Other amounts payable | 47/48 | €30,430 | €25,122 | -€5,308 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,069 | €7,172 | +€2,102 | +41.5% |
| Other operating charges | 640/8 | €561 | €522 | -€39 | -6.9% |
| Gross operating margin | 9900 | €9,516 | €33,511 | +€23,995 | +252% |
| Operating profit (loss) | 9901 | €3,886 | €25,817 | +€21,932 | +564% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,746 | €25,747 | +€22,002 | +587% |
| Income taxes | 67/77 | €285 | €6,748 | +€6,462 | +2,264% |
| Profit (loss) for the period | 9904 | €3,460 | €19,000 | +€15,539 | +449% |
| Profit (loss) for the period to be appropriated | 9905 | €3,460 | €19,000 | +€15,539 | +449% |
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 22 October 2026 via checked.be.