MJ HR Solutions: 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 HR Solutions
Largest movements
- Cash +€41,637
up €41,637 (+102%), from €40,771 to €82,407
mainly Net result for the year (+€27,328) and Receivables within one year (+€8,628)
- Receivables within one year -€8,628
no longer reported in 2025 (was €8,628)
- Tangible fixed assets +€1,347
new in 2025: €1,347
- Reserves +€26,528
up €26,528 (+85.2%), from €31,144 to €57,672
- Tax, wage and social debts +€6,970
up €6,970 (+41.9%), from €16,632 to €23,602
of which Taxes: +€6,670
- Gross operating margin -€3,558
down €3,558 (-8.4%), from €42,326 to €38,767
- Financial charges +€2,158
up €2,158 (+516%), from €418 to €2,576
- Taxes -€451
down €451 (-5.2%), from €8,663 to €8,212
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 | €50,858 | €85,310 | +€34,452 | +67.7% |
| Fixed assets | 21/28 | - | €1,347 | +€1,347 | |
| Tangible fixed assets | 22/27 | - | €1,347 | +€1,347 | |
| Furniture and vehicles | 24 | - | €1,347 | +€1,347 | |
| Current assets | 29/58 | €50,858 | €83,963 | +€33,105 | +65.1% |
| Amounts receivable within one year | 40/41 | €8,628 | - | -€8,628 | |
| Trade receivables | 40 | €8,628 | - | -€8,628 | |
| Cash at bank and in hand | 54/58 | €40,771 | €82,407 | +€41,637 | +102% |
| Deferred charges and accrued income | 490/1 | €1,460 | €1,556 | +€96 | +6.6% |
| Total equity and liabilities | 10/49 | €50,858 | €85,310 | +€34,452 | +67.7% |
| Equity | 10/15 | €32,144 | €58,672 | +€26,528 | +82.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,144 | €57,672 | +€26,528 | +85.2% |
| Distributable reserves | 133 | €31,144 | €57,672 | +€26,528 | +85.2% |
| Amounts payable | 17/49 | €18,714 | €26,638 | +€7,924 | +42.3% |
| Amounts payable within one year | 42/48 | €18,714 | €26,638 | +€7,924 | +42.3% |
| Trade debts | 44 | €1,283 | €1,582 | +€300 | +23.4% |
| Suppliers | 440/4 | €1,283 | €1,582 | +€300 | +23.4% |
| Taxes, remuneration and social security | 45 | €16,632 | €23,602 | +€6,970 | +41.9% |
| Taxes | 450/3 | €15,132 | €21,802 | +€6,670 | +44.1% |
| Remuneration and social security | 454/9 | €1,500 | €1,800 | +€300 | +20.0% |
| Other amounts payable | 47/48 | €800 | €1,454 | +€654 | +81.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15 | +€15 | |
| Other operating charges | 640/8 | €500 | €642 | +€141 | +28.2% |
| Gross operating margin | 9900 | €42,326 | €38,767 | -€3,558 | -8.4% |
| Operating profit (loss) | 9901 | €41,825 | €38,111 | -€3,715 | -8.9% |
| Financial income | 75/76B | €0 | €5 | +€5 | +24,900% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +24,900% |
| Financial charges | 65/66B | €418 | €2,576 | +€2,158 | +516% |
| Recurring financial charges | 65 | €418 | €2,576 | +€2,158 | +516% |
| Profit (loss) for the period before taxes | 9903 | €41,407 | €35,540 | -€5,868 | -14.2% |
| Income taxes | 67/77 | €8,663 | €8,212 | -€451 | -5.2% |
| Profit (loss) for the period | 9904 | €32,744 | €27,328 | -€5,417 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,744 | €27,328 | -€5,417 | -16.5% |
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 18 October 2026 via checked.be.