MJ-Consult: 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-Consult
Largest movements
- Tangible fixed assets -€64,054
down €64,054 (-3.4%), from €1.9m to €1.8m
- Current investments +€60,497
up €60,497 (+232.2%), from €26,057 to €86,554
- Receivables after one year +€30,000
up €30,000 (+26.1%), from €115,000 to €145,000
- Debts after one year -€79,689
down €79,689 (-5.5%), from €1.4m to €1.4m
- Other debts +€60,804
up €60,804 (+17.3%), from €351,599 to €412,403
- Gross operating margin +€30,368
up €30,368 (+26.3%), from €115,619 to €145,987
- Depreciation +€6,550
up €6,550 (+11.4%), from €57,504 to €64,054
- Financial charges +€2,325
up €2,325 (+8.3%), from €27,848 to €30,172
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 | €2,174,186 | €2,184,999 | +€10,813 | +0.5% |
| Fixed assets | 21/28 | €1,900,412 | €1,836,358 | -€64,054 | -3.4% |
| Tangible fixed assets | 22/27 | €1,900,412 | €1,836,358 | -€64,054 | -3.4% |
| Land and buildings | 22 | €1,900,412 | €1,836,358 | -€64,054 | -3.4% |
| Current assets | 29/58 | €273,774 | €348,641 | +€74,867 | +27.3% |
| Amounts receivable after more than one year | 29 | €115,000 | €145,000 | +€30,000 | +26.1% |
| Other amounts receivable | 291 | €115,000 | €145,000 | +€30,000 | +26.1% |
| Amounts receivable within one year | 40/41 | €109,093 | €96,281 | -€12,811 | -11.7% |
| Trade receivables | 40 | €109,093 | €96,281 | -€12,811 | -11.7% |
| Current investments | 50/53 | €26,057 | €86,554 | +€60,497 | +232.2% |
| Cash at bank and in hand | 54/58 | €23,625 | €20,806 | -€2,819 | -11.9% |
| Total equity and liabilities | 10/49 | €2,174,186 | €2,184,999 | +€10,813 | +0.5% |
| Equity | 10/15 | €282,219 | €298,361 | +€16,142 | +5.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,219 | €278,361 | +€16,142 | +6.2% |
| Amounts payable | 17/49 | €1,891,967 | €1,886,638 | -€5,330 | -0.3% |
| Amounts payable after more than one year | 17 | €1,440,221 | €1,360,533 | -€79,689 | -5.5% |
| Financial debts | 170/4 | €1,440,221 | €1,360,533 | -€79,689 | -5.5% |
| Amounts payable within one year | 42/48 | €451,746 | €526,105 | +€74,359 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €83,943 | €79,689 | -€4,254 | -5.1% |
| Trade debts | 44 | €2,197 | €1,353 | -€844 | -38.4% |
| Suppliers | 440/4 | €2,197 | €1,353 | -€844 | -38.4% |
| Taxes, remuneration and social security | 45 | €14,008 | €32,662 | +€18,654 | +133.2% |
| Taxes | 450/3 | €14,008 | €32,662 | +€18,654 | +133.2% |
| Other amounts payable | 47/48 | €351,599 | €412,403 | +€60,804 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,504 | €64,054 | +€6,550 | +11.4% |
| Other operating charges | 640/8 | €2,031 | €968 | -€1,063 | -52.4% |
| Gross operating margin | 9900 | €115,619 | €145,987 | +€30,368 | +26.3% |
| Operating profit (loss) | 9901 | €56,085 | €80,966 | +€24,881 | +44.4% |
| Financial income | 75/76B | €35 | €15 | -€21 | -58.2% |
| Recurring financial income | 75 | €35 | €15 | -€21 | -58.2% |
| Financial charges | 65/66B | €27,848 | €30,172 | +€2,325 | +8.3% |
| Recurring financial charges | 65 | €27,848 | €30,172 | +€2,325 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €28,272 | €50,808 | +€22,536 | +79.7% |
| Income taxes | 67/77 | €3,710 | €4,665 | +€955 | +25.7% |
| Profit (loss) for the period | 9904 | €24,562 | €46,142 | +€21,580 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,562 | €46,142 | +€21,580 | +87.9% |
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 3 October 2026 via checked.be.