MJ FINANCE: 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 FINANCE
Largest movements
- Receivables within one year +€19,592
up €19,592 (+4.6%), from €425,753 to €445,345
- Profit (loss) carried forward +€12,732
up €12,732 (+8.6%), from €148,791 to €161,523
- Financial income +€2,038
up €2,038 (+9.1%), from €22,288 to €24,326
- Other operating charges +€835
up €835 (+85.7%), from €975 to €1,811
- Gross operating margin -€245
down €245 (-5.3%), from -€4,633 to -€4,878
- Taxes -€209
down €209 (-4.3%), from €4,843 to €4,635
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €448,213 | €463,556 | +€15,342 | +3.4% |
| Fixed assets | 21/28 | €7,970 | €7,970 | = | 0.0% |
| Financial fixed assets | 28 | €7,970 | €7,970 | = | 0.0% |
| Current assets | 29/58 | €440,243 | €455,586 | +€15,342 | +3.5% |
| Amounts receivable within one year | 40/41 | €425,753 | €445,345 | +€19,592 | +4.6% |
| Other amounts receivable | 41 | €425,753 | €445,345 | +€19,592 | +4.6% |
| Cash at bank and in hand | 54/58 | €14,491 | €10,240 | -€4,250 | -29.3% |
| Total equity and liabilities | 10/49 | €448,213 | €463,556 | +€15,342 | +3.4% |
| Equity | 10/15 | €167,834 | €180,566 | +€12,732 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €443 | €443 | = | 0.0% |
| Non-distributable reserves | 130/1 | €443 | €443 | = | 0.0% |
| Reserves not available under the articles | 1311 | €443 | €443 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,791 | €161,523 | +€12,732 | +8.6% |
| Amounts payable | 17/49 | €280,380 | €282,990 | +€2,610 | +0.9% |
| Amounts payable within one year | 42/48 | €280,380 | €282,990 | +€2,610 | +0.9% |
| Trade debts | 44 | €10,079 | €12,034 | +€1,955 | +19.4% |
| Suppliers | 440/4 | €10,079 | €12,034 | +€1,955 | +19.4% |
| Taxes, remuneration and social security | 45 | €8,462 | €9,116 | +€655 | +7.7% |
| Taxes | 450/3 | €8,462 | €9,116 | +€655 | +7.7% |
| Other amounts payable | 47/48 | €261,840 | €261,840 | = | 0.0% |
| Other operating charges | 640/8 | €975 | €1,811 | +€835 | +85.7% |
| Gross operating margin | 9900 | -€4,633 | -€4,878 | -€245 | -5.3% |
| Operating profit (loss) | 9901 | -€5,608 | -€6,689 | -€1,080 | -19.3% |
| Financial income | 75/76B | €22,288 | €24,326 | +€2,038 | +9.1% |
| Recurring financial income | 75 | €22,288 | €24,326 | +€2,038 | +9.1% |
| Financial charges | 65/66B | €234 | €270 | +€37 | +15.7% |
| Recurring financial charges | 65 | €234 | €270 | +€37 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €16,446 | €17,367 | +€921 | +5.6% |
| Income taxes | 67/77 | €4,843 | €4,635 | -€209 | -4.3% |
| Profit (loss) for the period | 9904 | €11,603 | €12,732 | +€1,130 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,603 | €12,732 | +€1,130 | +9.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.