MJ CASA: 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.
MJ CASA
Largest movements
- Cash -€20,794
down €20,794 (-82.6%), from €25,186 to €4,392
mainly Trade debts (-€10,651) and Receivables within one year (-€10,265)
- Receivables within one year +€10,265
up €10,265 (+916%), from €1,121 to €11,386
of which Trade receivables: +€10,290
- Trade debts -€10,651
down €10,651 (-87.9%), from €12,117 to €1,466
- Tax, wage and social debts +€857
up €857 (+20.2%), from €4,243 to €5,100
of which Taxes: +€1,843
- Profit (loss) carried forward -€735
down €735 (-30.0%), from -€2,453 to -€3,188
- Gross operating margin +€1,402
up €1,402 (+328%), from €427 to €1,829
- Depreciation -€900
no longer reported in 2025 (was €900)
- Taxes +€886
up €886 (+92.7%), from €956 to €1,842
- Other operating charges -€308
down €308 (-33.7%), from €914 to €606
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 | €26,307 | €15,778 | -€10,529 | -40.0% |
| Current assets | 29/58 | €26,307 | €15,778 | -€10,529 | -40.0% |
| Amounts receivable within one year | 40/41 | €1,121 | €11,386 | +€10,265 | +916% |
| Trade receivables | 40 | €286 | €10,576 | +€10,290 | +3,598% |
| Other amounts receivable | 41 | €835 | €810 | -€25 | -3.0% |
| Cash at bank and in hand | 54/58 | €25,186 | €4,392 | -€20,794 | -82.6% |
| Total equity and liabilities | 10/49 | €26,307 | €15,778 | -€10,529 | -40.0% |
| Equity | 10/15 | €9,947 | €9,212 | -€735 | -7.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,453 | -€3,188 | -€735 | -30.0% |
| Amounts payable | 17/49 | €16,360 | €6,566 | -€9,794 | -59.9% |
| Amounts payable within one year | 42/48 | €16,360 | €6,566 | -€9,794 | -59.9% |
| Trade debts | 44 | €12,117 | €1,466 | -€10,651 | -87.9% |
| Suppliers | 440/4 | €12,117 | €1,466 | -€10,651 | -87.9% |
| Taxes, remuneration and social security | 45 | €4,243 | €5,100 | +€857 | +20.2% |
| Taxes | 450/3 | €956 | €2,799 | +€1,843 | +193% |
| Remuneration and social security | 454/9 | €3,287 | €2,301 | -€986 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | - | -€900 | |
| Other operating charges | 640/8 | €914 | €606 | -€308 | -33.7% |
| Gross operating margin | 9900 | €427 | €1,829 | +€1,402 | +328% |
| Operating profit (loss) | 9901 | -€1,387 | €1,223 | +€2,610 | |
| Financial income | 75/76B | €22 | €26 | +€4 | +18.2% |
| Recurring financial income | 75 | €22 | €26 | +€4 | +18.2% |
| Financial charges | 65/66B | €132 | €142 | +€10 | +7.6% |
| Recurring financial charges | 65 | €132 | €142 | +€10 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,497 | €1,107 | +€2,604 | |
| Income taxes | 67/77 | €956 | €1,842 | +€886 | +92.7% |
| Profit (loss) for the period | 9904 | -€2,453 | -€735 | +€1,718 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,453 | -€735 | +€1,718 | +70.0% |
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 25 October 2026 via checked.be.