MJ-ROOFS: what changed
MJ-ROOFS
Largest movements
- Receivables within one year +€243,251
up €243,251 (+234%), from €103,852 to €347,104
of which Trade receivables: +€258,151
- Stocks and contracts -€134,399
down €134,399 (-50.7%), from €264,837 to €130,438
of which Contracts in progress: -€154,615
- Current investments +€100,000
new in 2025: €100,000
- Cash +€79,267
up €79,267 (+20.2%), from €391,867 to €471,134
mainly Net result for the year (+€239,462) and Stocks and contracts (+€134,399)
- Tangible fixed assets -€15,831
down €15,831 (-7.1%), from €222,350 to €206,519
of which Land and buildings: -€19,511
- Reserves +€183,797
up €183,797 (+24.2%), from €759,122 to €942,919
- Trade debts +€71,347
up €71,347 (+893%), from €7,990 to €79,337
- Tax, wage and social debts +€50,213
up €50,213 (+186%), from €26,948 to €77,161
of which Taxes: +€42,255
- Debts after one year -€34,345
down €34,345 (-40.5%), from €84,816 to €50,471
- Gross operating margin +€132,420
up €132,420 (+21.2%), from €625,145 to €757,565
- Staff costs +€61,769
up €61,769 (+20.7%), from €298,533 to €360,303
- Taxes +€41,970
up €41,970 (+53.7%), from €78,100 to €120,069
- Financial charges +€16,577
up €16,577 (+190%), from €8,707 to €25,284
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 | €988,308 | €1,275,352 | +€287,044 | +29.0% |
| Fixed assets | 21/28 | €222,350 | €206,519 | -€15,831 | -7.1% |
| Tangible fixed assets | 22/27 | €222,350 | €206,519 | -€15,831 | -7.1% |
| Land and buildings | 22 | €185,709 | €166,198 | -€19,511 | -10.5% |
| Plant, machinery and equipment | 23 | €6,281 | €12,054 | +€5,773 | +91.9% |
| Furniture and vehicles | 24 | €30,361 | €26,152 | -€4,209 | -13.9% |
| Leasing and similar rights | 25 | - | €2,116 | +€2,116 | |
| Current assets | 29/58 | €765,958 | €1,068,833 | +€302,875 | +39.5% |
| Stocks and contracts in progress | 3 | €264,837 | €130,438 | -€134,399 | -50.7% |
| Stocks | 30/36 | €110,221 | €130,438 | +€20,217 | +18.3% |
| Contracts in progress | 37 | €154,615 | - | -€154,615 | |
| Amounts receivable within one year | 40/41 | €103,852 | €347,104 | +€243,251 | +234% |
| Trade receivables | 40 | €69,396 | €327,548 | +€258,151 | +372% |
| Other amounts receivable | 41 | €34,456 | €19,556 | -€14,900 | -43.2% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €391,867 | €471,134 | +€79,267 | +20.2% |
| Deferred charges and accrued income | 490/1 | €5,402 | €20,157 | +€14,755 | +273% |
| Total equity and liabilities | 10/49 | €988,308 | €1,275,352 | +€287,044 | +29.0% |
| Equity | 10/15 | €779,122 | €962,919 | +€183,797 | +23.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €759,122 | €942,919 | +€183,797 | +24.2% |
| Distributable reserves | 133 | €759,122 | €942,919 | +€183,797 | +24.2% |
| Amounts payable | 17/49 | €209,186 | €312,433 | +€103,247 | +49.4% |
| Amounts payable after more than one year | 17 | €84,816 | €50,471 | -€34,345 | -40.5% |
| Financial debts | 170/4 | €84,816 | €50,471 | -€34,345 | -40.5% |
| Amounts payable within one year | 42/48 | €112,455 | €254,162 | +€141,708 | +126% |
| Current portion of amounts payable after more than one year | 42 | €72,460 | €80,505 | +€8,046 | +11.1% |
| Trade debts | 44 | €7,990 | €79,337 | +€71,347 | +893% |
| Suppliers | 440/4 | €7,990 | €79,337 | +€71,347 | +893% |
| Taxes, remuneration and social security | 45 | €26,948 | €77,161 | +€50,213 | +186% |
| Taxes | 450/3 | €3,255 | €45,511 | +€42,255 | +1,298% |
| Remuneration and social security | 454/9 | €23,693 | €31,651 | +€7,958 | +33.6% |
| Other amounts payable | 47/48 | €5,057 | €17,159 | +€12,102 | +239% |
| Accrued charges and deferred income | 492/3 | €11,915 | €7,800 | -€4,115 | -34.5% |
| Non-recurring operating income | 76A | €2,975 | - | -€2,975 | |
| Remuneration, social security and pensions | 62 | €298,533 | €360,303 | +€61,769 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,664 | €29,179 | -€2,486 | -7.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€5,495 | -€5,495 | |
| Other operating charges | 640/8 | €3,653 | €5,486 | +€1,833 | +50.2% |
| Gross operating margin | 9900 | €625,145 | €757,565 | +€132,420 | +21.2% |
| Operating profit (loss) | 9901 | €291,294 | €368,093 | +€76,798 | +26.4% |
| Financial income | 75/76B | €17,336 | €16,723 | -€613 | -3.5% |
| Recurring financial income | 75 | €17,336 | €16,723 | -€613 | -3.5% |
| Financial charges | 65/66B | €8,707 | €25,284 | +€16,577 | +190% |
| Recurring financial charges | 65 | €8,707 | €25,284 | +€16,577 | +190% |
| Profit (loss) for the period before taxes | 9903 | €299,923 | €359,531 | +€59,608 | +19.9% |
| Income taxes | 67/77 | €78,100 | €120,069 | +€41,970 | +53.7% |
| Profit (loss) for the period | 9904 | €221,823 | €239,462 | +€17,638 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €221,823 | €239,462 | +€17,638 | +8.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.