MC JURIDIQUE: 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.
MC JURIDIQUE
Largest movements
- Cash +€26,979
up €26,979 (+96.5%), from €27,954 to €54,933
mainly Net result for the year (+€37,305) and Tax, wage and social debts (+€2,851)
- Tangible fixed assets +€7,617
up €7,617 (+205%), from €3,711 to €11,328
of which Furniture and vehicles: +€7,859
- Deferred charges and accrued income +€4,800
new in 2025: €4,800
- Profit (loss) carried forward +€37,305
up €37,305, from -€6,110 to €31,196
- Tax, wage and social debts +€2,851
up €2,851 (+28.6%), from €9,984 to €12,835
- Accrued charges and deferred income -€1,820
no longer reported in 2025 (was €1,820)
- Advances received +€800
new in 2025: €800
- Gross operating margin +€43,792
up €43,792 (+852%), from €5,142 to €48,934
- Other operating charges -€9,127
no longer reported in 2025 (was €9,127)
- Taxes +€8,915
up €8,915 (+10,088%), from €88 to €9,003
- Financial charges -€1,809
down €1,809 (-93.7%), from €1,931 to €122
- Depreciation +€1,786
up €1,786 (+249%), from €717 to €2,503
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 | €33,694 | €73,053 | +€39,359 | +117% |
| Fixed assets | 21/28 | €3,711 | €11,328 | +€7,617 | +205% |
| Tangible fixed assets | 22/27 | €3,711 | €11,328 | +€7,617 | +205% |
| Furniture and vehicles | 24 | €1,625 | €9,485 | +€7,859 | +484% |
| Other tangible fixed assets | 26 | €2,085 | €1,843 | -€242 | -11.6% |
| Current assets | 29/58 | €29,984 | €61,725 | +€31,741 | +106% |
| Amounts receivable within one year | 40/41 | €2,029 | €1,992 | -€38 | -1.9% |
| Trade receivables | 40 | - | €50 | +€50 | |
| Other amounts receivable | 41 | €2,029 | €1,941 | -€88 | -4.3% |
| Cash at bank and in hand | 54/58 | €27,954 | €54,933 | +€26,979 | +96.5% |
| Deferred charges and accrued income | 490/1 | - | €4,800 | +€4,800 | |
| Total equity and liabilities | 10/49 | €33,694 | €73,053 | +€39,359 | +117% |
| Equity | 10/15 | €21,890 | €59,196 | +€37,305 | +170% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €26,000 | €26,000 | = | 0.0% |
| Distributable reserves | 133 | €26,000 | €26,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,110 | €31,196 | +€37,305 | |
| Amounts payable | 17/49 | €11,804 | €13,857 | +€2,053 | +17.4% |
| Amounts payable within one year | 42/48 | €9,984 | €13,857 | +€3,873 | +38.8% |
| Trade debts | 44 | - | €222 | +€222 | |
| Suppliers | 440/4 | - | €222 | +€222 | |
| Advances received on contracts in progress | 46 | - | €800 | +€800 | |
| Taxes, remuneration and social security | 45 | €9,984 | €12,835 | +€2,851 | +28.6% |
| Taxes | 450/3 | €9,984 | €12,835 | +€2,851 | +28.6% |
| Accrued charges and deferred income | 492/3 | €1,820 | - | -€1,820 | |
| Non-recurring operating income | 76A | - | €2,650 | +€2,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €717 | €2,503 | +€1,786 | +249% |
| Other operating charges | 640/8 | €9,127 | - | -€9,127 | |
| Gross operating margin | 9900 | €5,142 | €48,934 | +€43,792 | +852% |
| Operating profit (loss) | 9901 | -€4,702 | €46,431 | +€51,133 | |
| Financial income | 75/76B | €65 | €1 | -€65 | -99.1% |
| Recurring financial income | 75 | €65 | €1 | -€65 | -99.1% |
| Financial charges | 65/66B | €1,931 | €122 | -€1,809 | -93.7% |
| Recurring financial charges | 65 | €1,931 | €122 | -€1,809 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,568 | €46,309 | +€52,877 | |
| Income taxes | 67/77 | €88 | €9,003 | +€8,915 | +10,088% |
| Profit (loss) for the period | 9904 | -€6,656 | €37,305 | +€43,962 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,656 | €37,305 | +€43,962 |
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 26 October 2026 via checked.be.