MJ CONSULTING: 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 CONSULTING
Largest movements
- Cash +€47,566
up €47,566 (+42.9%), from €110,973 to €158,539
mainly Net result for the year (+€49,346) and Other debts (+€26,177)
- Receivables within one year -€10,869
down €10,869 (-38.8%), from €28,039 to €17,170
- Tangible fixed assets -€6,805
down €6,805 (-3.7%), from €184,962 to €178,157
- Other debts +€26,177
up €26,177 (+18.7%), from €140,201 to €166,378
- Reserves +€19,265
up €19,265 (+14.9%), from €129,423 to €148,688
of which Distributable reserves: +€19,265
- Current portion of long-term debt -€8,905
down €8,905 (-83.1%), from €10,710 to €1,805
- Tax, wage and social debts -€5,040
down €5,040 (-21.6%), from €23,302 to €18,262
- Gross operating margin +€44,924
up €44,924 (+105%), from €42,787 to €87,711
- Taxes +€10,756
up €10,756 (+117%), from €9,157 to €19,913
- Financial charges +€1,252
up €1,252 (+14.2%), from €8,841 to €10,093
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 | €324,326 | €354,225 | +€29,899 | +9.2% |
| Fixed assets | 21/28 | €184,962 | €178,157 | -€6,805 | -3.7% |
| Tangible fixed assets | 22/27 | €184,962 | €178,157 | -€6,805 | -3.7% |
| Land and buildings | 22 | €184,962 | €178,157 | -€6,805 | -3.7% |
| Current assets | 29/58 | €139,364 | €176,068 | +€36,704 | +26.3% |
| Amounts receivable within one year | 40/41 | €28,039 | €17,170 | -€10,869 | -38.8% |
| Trade receivables | 40 | €28,039 | €17,170 | -€10,869 | -38.8% |
| Cash at bank and in hand | 54/58 | €110,973 | €158,539 | +€47,566 | +42.9% |
| Deferred charges and accrued income | 490/1 | €351 | €358 | +€7 | +2.0% |
| Total equity and liabilities | 10/49 | €324,326 | €354,225 | +€29,899 | +9.2% |
| Equity | 10/15 | €148,023 | €167,288 | +€19,265 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,423 | €148,688 | +€19,265 | +14.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €127,563 | €146,828 | +€19,265 | +15.1% |
| Amounts payable | 17/49 | €176,303 | €186,936 | +€10,634 | +6.0% |
| Amounts payable after more than one year | 17 | €1,805 | - | -€1,805 | |
| Financial debts | 170/4 | €1,805 | - | -€1,805 | |
| Amounts payable within one year | 42/48 | €174,498 | €186,936 | +€12,438 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €10,710 | €1,805 | -€8,905 | -83.1% |
| Trade debts | 44 | €286 | €492 | +€206 | +72.1% |
| Suppliers | 440/4 | €286 | €492 | +€206 | +72.1% |
| Taxes, remuneration and social security | 45 | €23,302 | €18,262 | -€5,040 | -21.6% |
| Taxes | 450/3 | €23,302 | €18,262 | -€5,040 | -21.6% |
| Other amounts payable | 47/48 | €140,201 | €166,378 | +€26,177 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,805 | €6,805 | = | 0.0% |
| Other operating charges | 640/8 | €2,380 | €2,447 | +€67 | +2.8% |
| Gross operating margin | 9900 | €42,787 | €87,711 | +€44,924 | +105% |
| Operating profit (loss) | 9901 | €33,602 | €78,458 | +€44,856 | +133% |
| Financial income | 75/76B | €462 | €893 | +€431 | +93.4% |
| Recurring financial income | 75 | €462 | €893 | +€431 | +93.4% |
| Financial charges | 65/66B | €8,841 | €10,093 | +€1,252 | +14.2% |
| Recurring financial charges | 65 | €8,841 | €10,093 | +€1,252 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €25,223 | €69,259 | +€44,036 | +175% |
| Income taxes | 67/77 | €9,157 | €19,913 | +€10,756 | +117% |
| Profit (loss) for the period | 9904 | €16,066 | €49,346 | +€33,280 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €16,066 | €49,346 | +€33,280 | +207% |
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 26 October 2026 via checked.be.