MJ PRO: what changed
MJ PRO
Largest movements
- Receivables within one year +€40,404
up €40,404 (+239%), from €16,920 to €57,324
of which Other amounts receivable: +€37,219
- Cash -€32,487
down €32,487 (-39.9%), from €81,381 to €48,894
mainly Receivables within one year (-€40,404) and Investment in fixed assets (net) (-€1,516)
- Other debts +€6,882
up €6,882 (+78.1%), from €8,814 to €15,696
- Profit (loss) carried forward +€2,615
up €2,615 (+3.9%), from €67,853 to €70,468
- Gross operating margin -€1,965
down €1,965 (-24.9%), from €7,900 to €5,935
- Taxes -€667
down €667 (-21.1%), from €3,167 to €2,500
- Financial income +€372
up €372 (+192%), from €194 to €566
- Depreciation +€364
up €364 (+259%), from €141 to €505
- Financial charges +€276
up €276 (+135%), from €205 to €481
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,301 | €107,229 | +€8,928 | +9.1% |
| Fixed assets | 21/28 | - | €1,011 | +€1,011 | |
| Tangible fixed assets | 22/27 | - | €1,011 | +€1,011 | |
| Other tangible fixed assets | 26 | - | €1,011 | +€1,011 | |
| Current assets | 29/58 | €98,301 | €106,218 | +€7,917 | +8.1% |
| Amounts receivable within one year | 40/41 | €16,920 | €57,324 | +€40,404 | +239% |
| Trade receivables | 40 | €2,420 | €5,605 | +€3,185 | +132% |
| Other amounts receivable | 41 | €14,500 | €51,719 | +€37,219 | +257% |
| Cash at bank and in hand | 54/58 | €81,381 | €48,894 | -€32,487 | -39.9% |
| Total equity and liabilities | 10/49 | €98,301 | €107,229 | +€8,928 | +9.1% |
| Equity | 10/15 | €88,313 | €90,928 | +€2,615 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,853 | €70,468 | +€2,615 | +3.9% |
| Amounts payable | 17/49 | €9,989 | €16,301 | +€6,313 | +63.2% |
| Amounts payable within one year | 42/48 | €9,989 | €16,301 | +€6,313 | +63.2% |
| Trade debts | 44 | €393 | €605 | +€212 | +53.9% |
| Suppliers | 440/4 | €393 | €605 | +€212 | +53.9% |
| Taxes, remuneration and social security | 45 | €781 | - | -€781 | |
| Taxes | 450/3 | €781 | - | -€781 | |
| Other amounts payable | 47/48 | €8,814 | €15,696 | +€6,882 | +78.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €505 | +€364 | +259% |
| Other operating charges | 640/8 | €393 | €400 | +€7 | +1.7% |
| Gross operating margin | 9900 | €7,900 | €5,935 | -€1,965 | -24.9% |
| Operating profit (loss) | 9901 | €7,366 | €5,030 | -€2,336 | -31.7% |
| Financial income | 75/76B | €194 | €566 | +€372 | +192% |
| Recurring financial income | 75 | €194 | €566 | +€372 | +192% |
| Financial charges | 65/66B | €205 | €481 | +€276 | +135% |
| Recurring financial charges | 65 | €205 | €481 | +€276 | +135% |
| Profit (loss) for the period before taxes | 9903 | €7,355 | €5,115 | -€2,240 | -30.4% |
| Income taxes | 67/77 | €3,167 | €2,500 | -€667 | -21.1% |
| Profit (loss) for the period | 9904 | €4,188 | €2,615 | -€1,573 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,188 | €2,615 | -€1,573 | -37.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.