MJ Team Be: 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 Team Be
Largest movements
- Receivables within one year +€13,697
up €13,697 (+21.4%), from €63,930 to €77,627
of which Trade receivables: +€15,530
- Deferred charges and accrued income +€13,453
up €13,453 (+426%), from €3,160 to €16,612
- Tangible fixed assets +€3,497
up €3,497 (+56.8%), from €6,154 to €9,651
- Trade debts +€29,522
up €29,522 (+99.6%), from €29,648 to €59,171
- Other debts +€10,418
new in 2025: €10,418
- Tax, wage and social debts -€9,851
down €9,851 (-40.4%), from €24,409 to €14,558
of which Taxes: -€12,001
- Gross operating margin +€5,924
up €5,924 (+86.3%), from €6,861 to €12,786
- Financial charges +€2,862
up €2,862 (+222%), from €1,290 to €4,151
- Write-downs +€2,516
new in 2025: €2,516
- Depreciation +€1,858
up €1,858 (+79.7%), from €2,330 to €4,189
- Other operating charges +€1,138
up €1,138 (+214%), from €532 to €1,671
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 | €73,923 | €104,200 | +€30,277 | +41.0% |
| Fixed assets | 21/28 | €6,154 | €9,651 | +€3,497 | +56.8% |
| Tangible fixed assets | 22/27 | €6,154 | €9,651 | +€3,497 | +56.8% |
| Furniture and vehicles | 24 | €6,154 | €9,651 | +€3,497 | +56.8% |
| Current assets | 29/58 | €67,769 | €94,549 | +€26,780 | +39.5% |
| Amounts receivable within one year | 40/41 | €63,930 | €77,627 | +€13,697 | +21.4% |
| Trade receivables | 40 | €60,142 | €75,672 | +€15,530 | +25.8% |
| Other amounts receivable | 41 | €3,788 | €1,954 | -€1,833 | -48.4% |
| Cash at bank and in hand | 54/58 | €679 | €310 | -€369 | -54.4% |
| Deferred charges and accrued income | 490/1 | €3,160 | €16,612 | +€13,453 | +426% |
| Total equity and liabilities | 10/49 | €73,923 | €104,200 | +€30,277 | +41.0% |
| Equity | 10/15 | €19,866 | €20,054 | +€188 | +0.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,866 | €15,054 | +€188 | +1.3% |
| Distributable reserves | 133 | €14,866 | €15,054 | +€188 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €54,057 | €84,146 | +€30,090 | +55.7% |
| Amounts payable within one year | 42/48 | €54,057 | €84,146 | +€30,090 | +55.7% |
| Trade debts | 44 | €29,648 | €59,171 | +€29,522 | +99.6% |
| Suppliers | 440/4 | €29,648 | €59,171 | +€29,522 | +99.6% |
| Taxes, remuneration and social security | 45 | €24,409 | €14,558 | -€9,851 | -40.4% |
| Taxes | 450/3 | €20,109 | €8,108 | -€12,001 | -59.7% |
| Remuneration and social security | 454/9 | €4,300 | €6,450 | +€2,150 | +50.0% |
| Other amounts payable | 47/48 | - | €10,418 | +€10,418 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,330 | €4,189 | +€1,858 | +79.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,516 | +€2,516 | |
| Other operating charges | 640/8 | €532 | €1,671 | +€1,138 | +214% |
| Gross operating margin | 9900 | €6,861 | €12,786 | +€5,924 | +86.3% |
| Operating profit (loss) | 9901 | €3,999 | €4,410 | +€412 | +10.3% |
| Financial income | 75/76B | €1,062 | €270 | -€792 | -74.6% |
| Recurring financial income | 75 | €1,062 | €270 | -€792 | -74.6% |
| Financial charges | 65/66B | €1,290 | €4,151 | +€2,862 | +222% |
| Recurring financial charges | 65 | €1,290 | €4,151 | +€2,862 | +222% |
| Profit (loss) for the period before taxes | 9903 | €3,771 | €529 | -€3,242 | -86.0% |
| Income taxes | 67/77 | €793 | €341 | -€452 | -57.0% |
| Profit (loss) for the period | 9904 | €2,978 | €188 | -€2,790 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,978 | €188 | -€2,790 | -93.7% |
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 23 October 2026 via checked.be.