MJ Consult: 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 Consult
Largest movements
- Receivables within one year -€83,334
down €83,334 (-69.7%), from €119,634 to €36,300
of which Other amounts receivable: -€90,594
- Cash +€57,328
up €57,328 (+992%), from €5,781 to €63,109
mainly Receivables within one year (+€83,334) and Other debts (+€598)
- Profit (loss) carried forward -€14,020
down €14,020, from €9,273 to -€4,747
- Trade debts -€12,260
down €12,260 (-95.2%), from €12,884 to €624
- Gross operating margin +€18,503
up €18,503 (+78.6%), from -€23,544 to -€5,041
- Financial income -€5,797
no longer reported in 2025 (was €5,797)
- Financial charges +€2,671
up €2,671 (+53.5%), from €4,994 to €7,665
- Depreciation -€245
down €245 (-53.8%), from €455 to €210
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 | €126,035 | €100,619 | -€25,416 | -20.2% |
| Fixed assets | 21/28 | €620 | €410 | -€210 | -33.9% |
| Tangible fixed assets | 22/27 | €420 | €210 | -€210 | -50.0% |
| Plant, machinery and equipment | 23 | €420 | €210 | -€210 | -50.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €125,415 | €100,209 | -€25,206 | -20.1% |
| Amounts receivable within one year | 40/41 | €119,634 | €36,300 | -€83,334 | -69.7% |
| Trade receivables | 40 | €29,040 | €36,300 | +€7,260 | +25.0% |
| Other amounts receivable | 41 | €90,594 | - | -€90,594 | |
| Cash at bank and in hand | 54/58 | €5,781 | €63,109 | +€57,328 | +992% |
| Deferred charges and accrued income | 490/1 | - | €800 | +€800 | |
| Total equity and liabilities | 10/49 | €126,035 | €100,619 | -€25,416 | -20.2% |
| Equity | 10/15 | €108,518 | €94,498 | -€14,020 | -12.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €86,845 | €86,845 | = | 0.0% |
| Distributable reserves | 133 | €86,845 | €86,845 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,273 | -€4,747 | -€14,020 | |
| Amounts payable | 17/49 | €17,517 | €6,121 | -€11,396 | -65.1% |
| Amounts payable within one year | 42/48 | €17,517 | €6,121 | -€11,396 | -65.1% |
| Trade debts | 44 | €12,884 | €624 | -€12,260 | -95.2% |
| Suppliers | 440/4 | €12,884 | €624 | -€12,260 | -95.2% |
| Taxes, remuneration and social security | 45 | €4,633 | €4,899 | +€266 | +5.7% |
| Taxes | 450/3 | €4,633 | €4,899 | +€266 | +5.7% |
| Other amounts payable | 47/48 | - | €598 | +€598 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €210 | -€245 | -53.8% |
| Other operating charges | 640/8 | €570 | €585 | +€15 | +2.6% |
| Gross operating margin | 9900 | -€23,544 | -€5,041 | +€18,503 | +78.6% |
| Operating profit (loss) | 9901 | -€24,570 | -€5,837 | +€18,733 | +76.2% |
| Financial income | 75/76B | €5,797 | - | -€5,797 | |
| Recurring financial income | 75 | €5,797 | - | -€5,797 | |
| Financial charges | 65/66B | €4,994 | €7,665 | +€2,671 | +53.5% |
| Recurring financial charges | 65 | €4,994 | €7,665 | +€2,671 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,767 | -€13,502 | +€10,265 | +43.2% |
| Income taxes | 67/77 | €602 | €518 | -€84 | -14.0% |
| Profit (loss) for the period | 9904 | -€24,369 | -€14,020 | +€10,349 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,369 | -€14,020 | +€10,349 | +42.5% |
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.