MJ FinConsult: 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 FinConsult
Largest movements
- Receivables within one year +€56,007
up €56,007 (+59.7%), from €93,875 to €149,882
of which Trade receivables: +€28,112
- Cash +€6,867
up €6,867 (+6.5%), from €105,217 to €112,084
mainly Net result for the year (+€137,061) and Depreciation (+€1,254)
- Tangible fixed assets +€5,015
up €5,015 (+452%), from €1,109 to €6,124
of which Other tangible fixed assets: +€4,045
- Profit (loss) carried forward +€137,061
new in 2025: €137,061
- Other debts -€60,589
no longer reported in 2025 (was €60,589)
- Tax, wage and social debts -€8,136
down €8,136 (-9.5%), from €85,879 to €77,743
- Gross operating margin +€57,670
up €57,670 (+45.3%), from €127,229 to €184,899
- Taxes +€13,536
up €13,536 (+50.8%), from €26,620 to €40,157
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 | €201,175 | €269,103 | +€67,928 | +33.8% |
| Fixed assets | 21/28 | €1,159 | €6,174 | +€5,015 | +433% |
| Tangible fixed assets | 22/27 | €1,109 | €6,124 | +€5,015 | +452% |
| Furniture and vehicles | 24 | €1,109 | €2,080 | +€970 | +87.5% |
| Other tangible fixed assets | 26 | - | €4,045 | +€4,045 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €200,016 | €262,929 | +€62,913 | +31.5% |
| Amounts receivable within one year | 40/41 | €93,875 | €149,882 | +€56,007 | +59.7% |
| Trade receivables | 40 | €45,281 | €73,393 | +€28,112 | +62.1% |
| Other amounts receivable | 41 | €48,594 | €76,489 | +€27,895 | +57.4% |
| Cash at bank and in hand | 54/58 | €105,217 | €112,084 | +€6,867 | +6.5% |
| Deferred charges and accrued income | 490/1 | €925 | €963 | +€38 | +4.1% |
| Total equity and liabilities | 10/49 | €201,175 | €269,103 | +€67,928 | +33.8% |
| Equity | 10/15 | €54,122 | €191,184 | +€137,061 | +253% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €50,122 | €50,122 | = | 0.0% |
| Distributable reserves | 133 | €50,122 | €50,122 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €137,061 | +€137,061 | |
| Amounts payable | 17/49 | €147,053 | €77,919 | -€69,134 | -47.0% |
| Amounts payable within one year | 42/48 | €147,053 | €77,919 | -€69,134 | -47.0% |
| Trade debts | 44 | €585 | €176 | -€408 | -69.8% |
| Suppliers | 440/4 | €585 | €176 | -€408 | -69.8% |
| Taxes, remuneration and social security | 45 | €85,879 | €77,743 | -€8,136 | -9.5% |
| Taxes | 450/3 | €85,879 | €77,743 | -€8,136 | -9.5% |
| Other amounts payable | 47/48 | €60,589 | - | -€60,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €692 | €1,254 | +€562 | +81.2% |
| Other operating charges | 640/8 | €160 | €101 | -€59 | -36.9% |
| Gross operating margin | 9900 | €127,229 | €184,899 | +€57,670 | +45.3% |
| Operating profit (loss) | 9901 | €126,376 | €183,544 | +€57,167 | +45.2% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €6,467 | €6,326 | -€141 | -2.2% |
| Recurring financial charges | 65 | €6,467 | €6,326 | -€141 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €119,922 | €177,218 | +€57,296 | +47.8% |
| Income taxes | 67/77 | €26,620 | €40,157 | +€13,536 | +50.8% |
| Profit (loss) for the period | 9904 | €93,302 | €137,061 | +€43,760 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,302 | €137,061 | +€43,760 | +46.9% |
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 29 October 2026 via checked.be.