MiJo Consultancy: what changed
Two fiscal 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.
MiJo Consultancy
Largest movements
- Cash -€558,740
down €558,740 (-94.2%), from €593,381 to €34,641
mainly Investment in fixed assets (net) (-€409,986) and Current investments (-€343,842)
- Tangible fixed assets +€361,870
up €361,870 (+27.3%), from €1.3m to €1.7m
of which Land and buildings: +€363,898
- Current investments +€343,842
up €343,842 (+127.2%), from €270,326 to €614,169
- Reserves +€153,545
up €153,545 (+18.1%), from €848,253 to €1.0m
- Gross operating margin +€39,223
up €39,223 (+12.6%), from €310,442 to €349,665
- Financial charges +€29,702
up €29,702 (+113.8%), from €26,099 to €55,801
- Staff costs +€19,921
up €19,921 (+1064.2%), from €1,872 to €21,793
- Depreciation +€10,769
up €10,769 (+28.8%), from €37,347 to €48,116
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.
Cash bridge derived
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 | €2,266,194 | €2,399,690 | +€133,496 | +5.9% |
| Fixed assets | 21/28 | €1,327,773 | €1,689,643 | +€361,870 | +27.3% |
| Tangible fixed assets | 22/27 | €1,327,773 | €1,689,643 | +€361,870 | +27.3% |
| Land and buildings | 22 | €1,319,484 | €1,683,382 | +€363,898 | +27.6% |
| Plant, machinery and equipment | 23 | €2,974 | €2,246 | -€728 | -24.5% |
| Furniture and vehicles | 24 | €5,315 | €4,015 | -€1,300 | -24.5% |
| Current assets | 29/58 | €938,420 | €710,047 | -€228,374 | -24.3% |
| Amounts receivable within one year | 40/41 | €72,313 | €60,017 | -€12,296 | -17.0% |
| Trade receivables | 40 | €72,313 | €45,996 | -€26,317 | -36.4% |
| Other amounts receivable | 41 | - | €14,021 | +€14,021 | |
| Current investments | 50/53 | €270,326 | €614,169 | +€343,842 | +127.2% |
| Cash at bank and in hand | 54/58 | €593,381 | €34,641 | -€558,740 | -94.2% |
| Deferred charges and accrued income | 490/1 | €2,400 | €1,220 | -€1,180 | -49.2% |
| Total equity and liabilities | 10/49 | €2,266,194 | €2,399,690 | +€133,496 | +5.9% |
| Equity | 10/15 | €854,453 | €1,007,997 | +€153,545 | +18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €848,253 | €1,001,797 | +€153,545 | +18.1% |
| Distributable reserves | 133 | €848,253 | €1,001,797 | +€153,545 | +18.1% |
| Amounts payable | 17/49 | €1,411,741 | €1,391,693 | -€20,049 | -1.4% |
| Amounts payable after more than one year | 17 | €1,179,046 | €1,165,521 | -€13,525 | -1.1% |
| Financial debts | 170/4 | €1,179,046 | €1,165,521 | -€13,525 | -1.1% |
| Amounts payable within one year | 42/48 | €220,416 | €213,755 | -€6,661 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €13,265 | €13,525 | +€260 | +2.0% |
| Financial debts | 43 | - | €109 | +€109 | |
| Credit institutions | 430/8 | - | €109 | +€109 | |
| Trade debts | 44 | €6,955 | €3,840 | -€3,115 | -44.8% |
| Suppliers | 440/4 | €6,955 | €3,840 | -€3,115 | -44.8% |
| Taxes, remuneration and social security | 45 | €27,820 | €16,206 | -€11,614 | -41.7% |
| Taxes | 450/3 | €27,820 | €16,206 | -€11,614 | -41.7% |
| Other amounts payable | 47/48 | €172,376 | €180,075 | +€7,699 | +4.5% |
| Accrued charges and deferred income | 492/3 | €12,279 | €12,417 | +€138 | +1.1% |
| Remuneration, social security and pensions | 62 | €1,872 | €21,793 | +€19,921 | +1064.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,347 | €48,116 | +€10,769 | +28.8% |
| Other operating charges | 640/8 | €7,015 | €5,814 | -€1,201 | -17.1% |
| Gross operating margin | 9900 | €310,442 | €349,665 | +€39,223 | +12.6% |
| Operating profit (loss) | 9901 | €264,208 | €273,941 | +€9,733 | +3.7% |
| Financial income | 75/76B | €1,511 | €3,197 | +€1,685 | +111.5% |
| Recurring financial income | 75 | €1,511 | €3,197 | +€1,685 | +111.5% |
| Financial charges | 65/66B | €26,099 | €55,801 | +€29,702 | +113.8% |
| Recurring financial charges | 65 | €26,099 | €55,801 | +€29,702 | +113.8% |
| Profit (loss) for the period before taxes | 9903 | €239,621 | €221,337 | -€18,283 | -7.6% |
| Income taxes | 67/77 | €67,896 | €66,960 | -€936 | -1.4% |
| Profit (loss) for the period | 9904 | €171,724 | €154,378 | -€17,347 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €171,724 | €154,378 | -€17,347 | -10.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.