MJ CATERING: 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 CATERING
Largest movements
- Cash -€41,063
down €41,063 (-94.0%), from €43,674 to €2,611
mainly Trade debts (-€12,859) and Net result for the year (-€12,140)
- Receivables within one year +€3,640
up €3,640 (+199%), from €1,825 to €5,466
of which Other amounts receivable: +€3,640
- Formation expenses -€1,950
down €1,950 (-12.9%), from €15,108 to €13,158
- Trade debts -€12,859
down €12,859 (-79.9%), from €16,097 to €3,238
- Profit (loss) carried forward -€12,140
new in 2025: -€12,140
- Other debts -€11,493
down €11,493 (-100%), from €11,493 to €0
- Tax, wage and social debts -€2,870
down €2,870 (-27.3%), from €10,498 to €7,628
of which Taxes: -€1,558
- Gross operating margin -€30,187
down €30,187 (-29.6%), from €102,011 to €71,824
- Taxes -€5,633
down €5,633 (-100%), from €5,633 to €0
- Staff costs +€2,590
up €2,590 (+3.3%), from €77,683 to €80,273
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 | €62,219 | €22,857 | -€39,361 | -63.3% |
| Formation expenses | 20 | €15,108 | €13,158 | -€1,950 | -12.9% |
| Current assets | 29/58 | €47,110 | €9,699 | -€37,411 | -79.4% |
| Stocks and contracts in progress | 3 | €1,611 | €1,611 | = | 0.0% |
| Stocks | 30/36 | €1,611 | €1,611 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,825 | €5,466 | +€3,640 | +199% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,825 | €5,466 | +€3,640 | +199% |
| Cash at bank and in hand | 54/58 | €43,674 | €2,611 | -€41,063 | -94.0% |
| Deferred charges and accrued income | 490/1 | - | €11 | +€11 | |
| Total equity and liabilities | 10/49 | €62,219 | €22,857 | -€39,361 | -63.3% |
| Equity | 10/15 | €24,131 | €11,991 | -€12,140 | -50.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,131 | €19,131 | = | 0.0% |
| Distributable reserves | 133 | €19,131 | €19,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,140 | -€12,140 | |
| Amounts payable | 17/49 | €38,087 | €10,866 | -€27,221 | -71.5% |
| Amounts payable within one year | 42/48 | €38,087 | €10,866 | -€27,221 | -71.5% |
| Trade debts | 44 | €16,097 | €3,238 | -€12,859 | -79.9% |
| Suppliers | 440/4 | €16,097 | €3,238 | -€12,859 | -79.9% |
| Taxes, remuneration and social security | 45 | €10,498 | €7,628 | -€2,870 | -27.3% |
| Taxes | 450/3 | €7,191 | €5,633 | -€1,558 | -21.7% |
| Remuneration and social security | 454/9 | €3,307 | €1,995 | -€1,312 | -39.7% |
| Other amounts payable | 47/48 | €11,493 | €0 | -€11,493 | -100% |
| Remuneration, social security and pensions | 62 | €77,683 | €80,273 | +€2,590 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,950 | €1,950 | = | 0.0% |
| Other operating charges | 640/8 | €1,214 | €1,214 | = | 0.0% |
| Gross operating margin | 9900 | €102,011 | €71,824 | -€30,187 | -29.6% |
| Operating profit (loss) | 9901 | €21,165 | -€11,612 | -€32,777 | |
| Financial income | 75/76B | €11 | €0 | -€11 | -100% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -100% |
| Financial charges | 65/66B | €560 | €528 | -€33 | -5.9% |
| Recurring financial charges | 65 | €560 | €528 | -€33 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €20,616 | -€12,140 | -€32,756 | |
| Income taxes | 67/77 | €5,633 | €0 | -€5,633 | -100% |
| Profit (loss) for the period | 9904 | €14,982 | -€12,140 | -€27,123 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,982 | -€12,140 | -€27,123 |
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 13 October 2026 via checked.be.