MCJJ 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.
MCJJ CONSULTING
Largest movements
- Receivables within one year -€25,358
down €25,358 (-93.3%), from €27,173 to €1,815
of which Trade receivables: -€27,173
- Deferred charges and accrued income -€15,641
down €15,641 (-37.9%), from €41,300 to €25,660
- Cash +€7,654
up €7,654 (+129%), from €5,953 to €13,607
mainly Receivables within one year (+€25,358) and Other debts (+€22,827)
- Tangible fixed assets +€1,608
new in 2025: €1,608
- Profit (loss) carried forward -€47,378
down €47,378 (-2,388%), from -€1,984 to -€49,362
- Other debts +€22,827
up €22,827 (+37.7%), from €60,500 to €83,328
- Accrued charges and deferred income -€5,992
down €5,992 (-100%), from €5,992 to €0
- Tax, wage and social debts -€4,322
down €4,322 (-88.7%), from €4,874 to €552
- Trade debts +€3,129
up €3,129 (+7,110%), from €44 to €3,173
- Gross operating margin -€80,366
down €80,366, from €41,179 to -€39,187
- Write-downs -€34,376
down €34,376 (-100%), from €34,376 to €0
- Other operating charges +€1,012
up €1,012 (+133%), from €762 to €1,774
- Financial charges +€886
up €886 (+18.9%), from €4,688 to €5,573
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 | €74,426 | €42,690 | -€31,736 | -42.6% |
| Fixed assets | 21/28 | - | €1,608 | +€1,608 | |
| Tangible fixed assets | 22/27 | - | €1,608 | +€1,608 | |
| Furniture and vehicles | 24 | - | €1,608 | +€1,608 | |
| Current assets | 29/58 | €74,426 | €41,081 | -€33,345 | -44.8% |
| Amounts receivable within one year | 40/41 | €27,173 | €1,815 | -€25,358 | -93.3% |
| Trade receivables | 40 | €27,173 | €0 | -€27,173 | -100% |
| Other amounts receivable | 41 | - | €1,815 | +€1,815 | |
| Cash at bank and in hand | 54/58 | €5,953 | €13,607 | +€7,654 | +129% |
| Deferred charges and accrued income | 490/1 | €41,300 | €25,660 | -€15,641 | -37.9% |
| Total equity and liabilities | 10/49 | €74,426 | €42,690 | -€31,736 | -42.6% |
| Equity | 10/15 | €3,016 | -€44,362 | -€47,378 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,984 | -€49,362 | -€47,378 | -2,388% |
| Amounts payable | 17/49 | €71,410 | €87,052 | +€15,642 | +21.9% |
| Amounts payable within one year | 42/48 | €65,418 | €87,052 | +€21,634 | +33.1% |
| Trade debts | 44 | €44 | €3,173 | +€3,129 | +7,110% |
| Suppliers | 440/4 | €44 | €3,173 | +€3,129 | +7,110% |
| Taxes, remuneration and social security | 45 | €4,874 | €552 | -€4,322 | -88.7% |
| Taxes | 450/3 | €4,874 | €552 | -€4,322 | -88.7% |
| Other amounts payable | 47/48 | €60,500 | €83,328 | +€22,827 | +37.7% |
| Accrued charges and deferred income | 492/3 | €5,992 | €0 | -€5,992 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €292 | +€292 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €34,376 | €0 | -€34,376 | -100% |
| Other operating charges | 640/8 | €762 | €1,774 | +€1,012 | +133% |
| Gross operating margin | 9900 | €41,179 | -€39,187 | -€80,366 | |
| Operating profit (loss) | 9901 | €6,041 | -€41,253 | -€47,294 | |
| Financial charges | 65/66B | €4,688 | €5,573 | +€886 | +18.9% |
| Recurring financial charges | 65 | €4,688 | €5,573 | +€886 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €1,353 | -€46,827 | -€48,180 | |
| Income taxes | 67/77 | €856 | €552 | -€304 | -35.5% |
| Profit (loss) for the period | 9904 | €497 | -€47,378 | -€47,875 | |
| Profit (loss) for the period to be appropriated | 9905 | €497 | -€47,378 | -€47,875 |
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.