MJ CONCEPT: 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 CONCEPT
Largest movements
- Cash +€29,875
up €29,875 (+555.3%), from €5,380 to €35,255
mainly Other debts (+€30,000) and Receivables within one year (+€19,623)
- Receivables within one year -€19,623
down €19,623 (-24.7%), from €79,584 to €59,961
of which Trade receivables: -€20,573
- Other debts +€30,000
new in 2024: €30,000
- Profit (loss) carried forward -€11,489
down €11,489 (-18.1%), from €63,611 to €52,122
- Tax, wage and social debts -€8,120
no longer reported in 2024 (was €8,120)
- Purchases and services +€26,109
up €26,109 (+19.9%), from €131,034 to €157,143
- Gross operating margin -€25,409
down €25,409, from €21,566 to -€3,843
- Taxes +€5,745
new in 2024: €5,745
- Depreciation +€236
new in 2024: €236
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,321 | €97,337 | +€10,016 | +11.5% |
| Fixed assets | 21/28 | €2,357 | €2,121 | -€236 | -10.0% |
| Tangible fixed assets | 22/27 | €2,357 | €2,121 | -€236 | -10.0% |
| Other tangible fixed assets | 26 | €2,357 | €2,121 | -€236 | -10.0% |
| Current assets | 29/58 | €84,964 | €95,216 | +€10,252 | +12.1% |
| Amounts receivable within one year | 40/41 | €79,584 | €59,961 | -€19,623 | -24.7% |
| Trade receivables | 40 | €79,584 | €59,011 | -€20,573 | -25.9% |
| Other amounts receivable | 41 | - | €950 | +€950 | |
| Cash at bank and in hand | 54/58 | €5,380 | €35,255 | +€29,875 | +555.3% |
| Total equity and liabilities | 10/49 | €87,321 | €97,337 | +€10,016 | +11.5% |
| Equity | 10/15 | €77,758 | €66,269 | -€11,489 | -14.8% |
| Contributions | 10/11 | €12,201 | €12,201 | = | 0.0% |
| Capital | 10 | €12,201 | €12,201 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,399 | €6,399 | = | 0.0% |
| Reserves | 13 | €1,946 | €1,946 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,946 | €1,946 | = | 0.0% |
| Legal reserve | 130 | €1,946 | €1,946 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,611 | €52,122 | -€11,489 | -18.1% |
| Amounts payable | 17/49 | €9,563 | €31,068 | +€21,505 | +224.9% |
| Amounts payable within one year | 42/48 | €9,563 | €31,068 | +€21,505 | +224.9% |
| Trade debts | 44 | €1,443 | €1,068 | -€375 | -26.0% |
| Suppliers | 440/4 | €1,443 | €1,068 | -€375 | -26.0% |
| Taxes, remuneration and social security | 45 | €8,120 | - | -€8,120 | |
| Taxes | 450/3 | €8,120 | - | -€8,120 | |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €131,034 | €157,143 | +€26,109 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €236 | +€236 | |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €21,566 | -€3,843 | -€25,409 | |
| Operating profit (loss) | 9901 | €21,566 | -€4,197 | -€25,763 | |
| Financial income | 75/76B | - | €95 | +€95 | |
| Recurring financial income | 75 | - | €95 | +€95 | |
| Financial charges | 65/66B | €38 | €153 | +€115 | +302.6% |
| Recurring financial charges | 65 | €38 | €153 | +€115 | +302.6% |
| Profit (loss) for the period before taxes | 9903 | €21,528 | -€4,255 | -€25,783 | |
| Income taxes | 67/77 | - | €5,745 | +€5,745 | |
| Profit (loss) for the period | 9904 | €21,528 | -€10,000 | -€31,528 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,528 | -€10,000 | -€31,528 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.