MBJ Consult: 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.
MBJ Consult
Largest movements
- Receivables after one year +€11,000
up €11,000 (+26.8%), from €41,000 to €52,000
- Cash -€5,268
down €5,268 (-9.8%), from €54,014 to €48,746
mainly Receivables after one year (-€11,000) and Trade debts (-€702)
- Reserves +€5,000
up €5,000 (+8.5%), from €58,860 to €63,860
- Profit (loss) carried forward +€1,253
up €1,253 (+6.7%), from €18,571 to €19,825
- Gross operating margin -€6,640
down €6,640 (-31.5%), from €21,055 to €14,415
- Taxes +€1,564
up €1,564 (+21.8%), from €7,172 to €8,737
- Financial income +€538
up €538 (+28.5%), from €1,890 to €2,428
- Other operating charges +€360
up €360 (+51.9%), from €693 to €1,053
- Financial charges -€295
down €295 (-27.0%), from €1,094 to €799
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 | €106,500 | €111,810 | +€5,310 | +5.0% |
| Current assets | 29/58 | €106,500 | €111,810 | +€5,310 | +5.0% |
| Amounts receivable after more than one year | 29 | €41,000 | €52,000 | +€11,000 | +26.8% |
| Other amounts receivable | 291 | €41,000 | €52,000 | +€11,000 | +26.8% |
| Amounts receivable within one year | 40/41 | €11,073 | €10,634 | -€439 | -4.0% |
| Trade receivables | 40 | €9,173 | €7,382 | -€1,791 | -19.5% |
| Other amounts receivable | 41 | €1,900 | €3,252 | +€1,352 | +71.2% |
| Cash at bank and in hand | 54/58 | €54,014 | €48,746 | -€5,268 | -9.8% |
| Deferred charges and accrued income | 490/1 | €413 | €430 | +€17 | +4.2% |
| Total equity and liabilities | 10/49 | €106,500 | €111,810 | +€5,310 | +5.0% |
| Equity | 10/15 | €96,031 | €102,285 | +€6,253 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,860 | €63,860 | +€5,000 | +8.5% |
| Distributable reserves | 133 | €58,860 | €63,860 | +€5,000 | +8.5% |
| Profit (loss) carried forward | 14 | €18,571 | €19,825 | +€1,253 | +6.7% |
| Amounts payable | 17/49 | €10,469 | €9,526 | -€943 | -9.0% |
| Amounts payable within one year | 42/48 | €10,469 | €9,526 | -€943 | -9.0% |
| Trade debts | 44 | €2,961 | €2,259 | -€702 | -23.7% |
| Suppliers | 440/4 | €2,961 | €2,259 | -€702 | -23.7% |
| Taxes, remuneration and social security | 45 | €2,361 | €2,339 | -€22 | -0.9% |
| Taxes | 450/3 | €2,361 | €2,339 | -€22 | -0.9% |
| Other amounts payable | 47/48 | €5,147 | €4,928 | -€219 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24 | - | -€24 | |
| Other operating charges | 640/8 | €693 | €1,053 | +€360 | +51.9% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €21,055 | €14,415 | -€6,640 | -31.5% |
| Operating profit (loss) | 9901 | €20,338 | €13,361 | -€6,976 | -34.3% |
| Financial income | 75/76B | €1,890 | €2,428 | +€538 | +28.5% |
| Recurring financial income | 75 | €1,890 | €2,428 | +€538 | +28.5% |
| Financial charges | 65/66B | €1,094 | €799 | -€295 | -27.0% |
| Recurring financial charges | 65 | €1,094 | €799 | -€295 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €21,133 | €14,990 | -€6,143 | -29.1% |
| Income taxes | 67/77 | €7,172 | €8,737 | +€1,564 | +21.8% |
| Profit (loss) for the period | 9904 | €13,960 | €6,253 | -€7,707 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,960 | €6,253 | -€7,707 | -55.2% |
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 17 October 2026 via checked.be.