MDJR 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.
MDJR Consulting
Largest movements
- Cash -€5,168
down €5,168 (-4.8%), from €108,396 to €103,228
mainly Contributions, distributions and other (-€268,823) and Tax, wage and social debts (-€24,411)
- Receivables within one year -€4,707
down €4,707 (-9.7%), from €48,521 to €43,815
of which Other amounts receivable: -€5,624
- Tangible fixed assets -€3,198
down €3,198 (-44.4%), from €7,210 to €4,012
of which Furniture and vehicles: -€2,056
- Other debts +€129,884
new in 2025: €129,884
- Profit (loss) carried forward -€97,610
down €97,610 (-100%), from €97,610 to €0
- Tax, wage and social debts -€24,411
down €24,411 (-71.7%), from €34,044 to €9,632
- Trade debts -€20,962
down €20,962 (-99.2%), from €21,122 to €160
- Gross operating margin +€106,228
up €106,228 (+86.1%), from €123,351 to €229,579
- Taxes +€25,231
up €25,231 (+90.5%), from €27,895 to €53,126
- Financial income -€5,907
down €5,907 (-99.8%), from €5,920 to €13
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 | €264,127 | €251,217 | -€12,910 | -4.9% |
| Fixed assets | 21/28 | €7,210 | €4,012 | -€3,198 | -44.4% |
| Tangible fixed assets | 22/27 | €7,210 | €4,012 | -€3,198 | -44.4% |
| Plant, machinery and equipment | 23 | €1,724 | €582 | -€1,142 | -66.2% |
| Furniture and vehicles | 24 | €5,486 | €3,430 | -€2,056 | -37.5% |
| Current assets | 29/58 | €256,917 | €247,205 | -€9,712 | -3.8% |
| Amounts receivable after more than one year | 29 | €100,000 | €98,032 | -€1,968 | -2.0% |
| Trade receivables | 290 | €100,000 | - | -€100,000 | |
| Other amounts receivable | 291 | - | €98,032 | +€98,032 | |
| Amounts receivable within one year | 40/41 | €48,521 | €43,815 | -€4,707 | -9.7% |
| Trade receivables | 40 | €42,897 | €43,815 | +€917 | +2.1% |
| Other amounts receivable | 41 | €5,624 | €0 | -€5,624 | -100% |
| Cash at bank and in hand | 54/58 | €108,396 | €103,228 | -€5,168 | -4.8% |
| Deferred charges and accrued income | 490/1 | - | €2,130 | +€2,130 | |
| Total equity and liabilities | 10/49 | €264,127 | €251,217 | -€12,910 | -4.9% |
| Equity | 10/15 | €208,961 | €111,352 | -€97,610 | -46.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €109,352 | €109,352 | = | 0.0% |
| Distributable reserves | 133 | €109,352 | €109,352 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,610 | €0 | -€97,610 | -100% |
| Amounts payable | 17/49 | €55,166 | €139,865 | +€84,699 | +154% |
| Amounts payable within one year | 42/48 | €55,166 | €139,676 | +€84,511 | +153% |
| Trade debts | 44 | €21,122 | €160 | -€20,962 | -99.2% |
| Suppliers | 440/4 | €21,122 | €160 | -€20,962 | -99.2% |
| Taxes, remuneration and social security | 45 | €34,044 | €9,632 | -€24,411 | -71.7% |
| Taxes | 450/3 | €34,044 | €9,632 | -€24,411 | -71.7% |
| Other amounts payable | 47/48 | - | €129,884 | +€129,884 | |
| Accrued charges and deferred income | 492/3 | - | €188 | +€188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,198 | €3,198 | +€0 | 0.0% |
| Other operating charges | 640/8 | €202 | €0 | -€202 | -100% |
| Gross operating margin | 9900 | €123,351 | €229,579 | +€106,228 | +86.1% |
| Operating profit (loss) | 9901 | €119,951 | €226,381 | +€106,430 | +88.7% |
| Financial income | 75/76B | €5,920 | €13 | -€5,907 | -99.8% |
| Recurring financial income | 75 | €5,920 | €13 | -€5,907 | -99.8% |
| Financial charges | 65/66B | €367 | €2,055 | +€1,688 | +460% |
| Recurring financial charges | 65 | €367 | €2,055 | +€1,688 | +460% |
| Profit (loss) for the period before taxes | 9903 | €125,505 | €224,340 | +€98,835 | +78.8% |
| Income taxes | 67/77 | €27,895 | €53,126 | +€25,231 | +90.5% |
| Profit (loss) for the period | 9904 | €97,610 | €171,213 | +€73,604 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,610 | €171,213 | +€73,604 | +75.4% |
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 24 October 2026 via checked.be.