MJ BATIMENT: 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.
MJ BATIMENT
Largest movements
- Tangible fixed assets -€5,217
down €5,217 (-18.6%), from €28,088 to €22,870
- Receivables within one year +€1,236
up €1,236 (+9.1%), from €13,652 to €14,888
of which Trade receivables: +€2,850
- Other debts -€26,127
no longer reported in 2025 (was €26,127)
- Trade debts +€13,480
new in 2025: €13,480
- Profit (loss) carried forward +€8,789
up €8,789 (+64.4%), from €13,644 to €22,434
- Write-downs -€30,078
no longer reported in 2025 (was €30,078)
- Gross operating margin -€15,690
down €15,690 (-33.5%), from €46,883 to €31,193
- Purchases and services +€12,086
up €12,086 (+21.8%), from €55,322 to €67,408
- Staff costs +€11,958
new in 2025: €11,958
- Turnover -€3,604
down €3,604 (-3.5%), from €102,205 to €98,601
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 | €41,771 | €37,914 | -€3,857 | -9.2% |
| Fixed assets | 21/28 | €28,088 | €22,870 | -€5,217 | -18.6% |
| Tangible fixed assets | 22/27 | €28,088 | €22,870 | -€5,217 | -18.6% |
| Furniture and vehicles | 24 | €28,088 | €22,870 | -€5,217 | -18.6% |
| Current assets | 29/58 | €13,684 | €15,044 | +€1,360 | +9.9% |
| Amounts receivable within one year | 40/41 | €13,652 | €14,888 | +€1,236 | +9.1% |
| Trade receivables | 40 | €8,357 | €11,207 | +€2,850 | +34.1% |
| Other amounts receivable | 41 | €5,294 | €3,680 | -€1,614 | -30.5% |
| Cash at bank and in hand | 54/58 | €32 | €156 | +€124 | +391.2% |
| Total equity and liabilities | 10/49 | €41,771 | €37,914 | -€3,857 | -9.2% |
| Equity | 10/15 | €15,644 | €24,434 | +€8,789 | +56.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,644 | €22,434 | +€8,789 | +64.4% |
| Amounts payable | 17/49 | €26,127 | €13,480 | -€12,647 | -48.4% |
| Amounts payable within one year | 42/48 | €26,127 | €13,480 | -€12,647 | -48.4% |
| Trade debts | 44 | - | €13,480 | +€13,480 | |
| Suppliers | 440/4 | - | €13,480 | +€13,480 | |
| Other amounts payable | 47/48 | €26,127 | - | -€26,127 | |
| Turnover | 70 | €102,205 | €98,601 | -€3,604 | -3.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,322 | €67,408 | +€12,086 | +21.8% |
| Remuneration, social security and pensions | 62 | - | €11,958 | +€11,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,363 | €9,763 | +€400 | +4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,078 | - | -€30,078 | |
| Other operating charges | 640/8 | - | €417 | +€417 | |
| Gross operating margin | 9900 | €46,883 | €31,193 | -€15,690 | -33.5% |
| Operating profit (loss) | 9901 | €7,443 | €9,055 | +€1,612 | +21.7% |
| Financial charges | 65/66B | €217 | €266 | +€49 | +22.5% |
| Recurring financial charges | 65 | €217 | €266 | +€49 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €7,226 | €8,789 | +€1,564 | +21.6% |
| Profit (loss) for the period | 9904 | €7,226 | €8,789 | +€1,564 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,226 | €8,789 | +€1,564 | +21.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.