MJ Clima: 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 Clima
Largest movements
- Receivables within one year +€29,786
up €29,786 (+87.4%), from €34,064 to €63,851
of which Trade receivables: +€29,786
- Cash -€16,893
down €16,893 (-40.4%), from €41,857 to €24,964
mainly Receivables within one year (-€29,786) and Trade debts (-€11,168)
- Tangible fixed assets -€1,527
down €1,527 (-100%), from €1,527 to €0
- Other debts +€13,181
up €13,181 (+361%), from €3,655 to €16,837
- Trade debts -€11,168
down €11,168 (-100%), from €11,168 to €0
of which Suppliers: -€10,321
- Reserves +€8,503
up €8,503 (+13.1%), from €65,079 to €73,582
- Gross operating margin -€6,223
down €6,223 (-31.5%), from €19,763 to €13,540
- Depreciation -€4,650
down €4,650 (-75.3%), from €6,178 to €1,527
- Taxes -€265
down €265 (-9.4%), from €2,819 to €2,555
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 | €90,238 | €101,617 | +€11,379 | +12.6% |
| Fixed assets | 21/28 | €1,527 | €0 | -€1,527 | -100% |
| Tangible fixed assets | 22/27 | €1,527 | €0 | -€1,527 | -100% |
| Furniture and vehicles | 24 | €1,527 | €0 | -€1,527 | -100% |
| Current assets | 29/58 | €88,711 | €101,617 | +€12,906 | +14.5% |
| Stocks and contracts in progress | 3 | €12,790 | €12,790 | = | 0.0% |
| Stocks | 30/36 | €2,110 | €2,110 | = | 0.0% |
| Contracts in progress | 37 | €10,680 | €10,680 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,064 | €63,851 | +€29,786 | +87.4% |
| Trade receivables | 40 | €28,459 | €58,246 | +€29,786 | +105% |
| Other amounts receivable | 41 | €5,605 | €5,605 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,857 | €24,964 | -€16,893 | -40.4% |
| Deferred charges and accrued income | 490/1 | - | €13 | +€13 | |
| Total equity and liabilities | 10/49 | €90,238 | €101,617 | +€11,379 | +12.6% |
| Equity | 10/15 | €67,079 | €75,582 | +€8,503 | +12.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €65,079 | €73,582 | +€8,503 | +13.1% |
| Distributable reserves | 133 | €65,079 | €73,582 | +€8,503 | +13.1% |
| Amounts payable | 17/49 | €23,159 | €26,035 | +€2,876 | +12.4% |
| Amounts payable within one year | 42/48 | €23,159 | €26,035 | +€2,876 | +12.4% |
| Trade debts | 44 | €11,168 | €0 | -€11,168 | -100% |
| Suppliers | 440/4 | €10,321 | €0 | -€10,321 | -100% |
| Bills of exchange payable | 441 | €847 | €0 | -€847 | -100% |
| Taxes, remuneration and social security | 45 | €8,336 | €9,198 | +€862 | +10.3% |
| Taxes | 450/3 | €7,311 | €9,198 | +€1,887 | +25.8% |
| Remuneration and social security | 454/9 | €1,025 | €0 | -€1,025 | -100% |
| Other amounts payable | 47/48 | €3,655 | €16,837 | +€13,181 | +361% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,178 | €1,527 | -€4,650 | -75.3% |
| Other operating charges | 640/8 | €791 | €970 | +€179 | +22.6% |
| Gross operating margin | 9900 | €19,763 | €13,540 | -€6,223 | -31.5% |
| Operating profit (loss) | 9901 | €12,794 | €11,043 | -€1,751 | -13.7% |
| Financial income | 75/76B | €0 | €15 | +€15 | +36,900% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +36,900% |
| Financial charges | 65/66B | €56 | -€0 | -€56 | |
| Recurring financial charges | 65 | €56 | -€0 | -€56 | |
| Profit (loss) for the period before taxes | 9903 | €12,738 | €11,058 | -€1,680 | -13.2% |
| Income taxes | 67/77 | €2,819 | €2,555 | -€265 | -9.4% |
| Profit (loss) for the period | 9904 | €9,918 | €8,503 | -€1,416 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,918 | €8,503 | -€1,416 | -14.3% |
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 15 October 2026 via checked.be.