MJ TOITURES: 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 TOITURES
Largest movements
- Cash -€12,923
down €12,923 (-97.0%), from €13,316 to €393
mainly Net result for the year (-€27,240) and Trade debts (-€5,728)
- Receivables within one year -€8,290
down €8,290 (-50.7%), from €16,340 to €8,050
of which Trade receivables: -€8,060
- Tangible fixed assets -€1,709
down €1,709 (-72.4%), from €2,362 to €653
- Deferred charges and accrued income -€376
down €376 (-89.5%), from €420 to €44
- Profit (loss) carried forward -€27,240
down €27,240, from €12,977 to -€14,263
- Other debts +€15,048
up €15,048 (+3,761%), from €400 to €15,448
- Trade debts -€5,728
down €5,728 (-48.4%), from €11,835 to €6,107
- Tax, wage and social debts -€5,209
down €5,209 (-100%), from €5,209 to €0
of which Taxes: -€3,949
- Gross operating margin -€40,466
down €40,466, from €24,712 to -€15,754
- Other operating charges +€8,515
up €8,515 (+968%), from €880 to €9,395
- Depreciation -€4,124
down €4,124 (-70.7%), from €5,833 to €1,709
- Taxes -€3,949
down €3,949 (-100%), from €3,949 to €0
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 | €33,090 | €9,792 | -€23,298 | -70.4% |
| Fixed assets | 21/28 | €3,014 | €1,305 | -€1,709 | -56.7% |
| Tangible fixed assets | 22/27 | €2,362 | €653 | -€1,709 | -72.4% |
| Plant, machinery and equipment | 23 | €2,362 | €653 | -€1,709 | -72.4% |
| Financial fixed assets | 28 | €653 | €653 | = | 0.0% |
| Current assets | 29/58 | €30,076 | €8,487 | -€21,589 | -71.8% |
| Amounts receivable within one year | 40/41 | €16,340 | €8,050 | -€8,290 | -50.7% |
| Trade receivables | 40 | €16,110 | €8,050 | -€8,060 | -50.0% |
| Other amounts receivable | 41 | €229 | €0 | -€229 | -100% |
| Cash at bank and in hand | 54/58 | €13,316 | €393 | -€12,923 | -97.0% |
| Deferred charges and accrued income | 490/1 | €420 | €44 | -€376 | -89.5% |
| Total equity and liabilities | 10/49 | €33,090 | €9,792 | -€23,298 | -70.4% |
| Equity | 10/15 | €15,477 | -€11,763 | -€27,240 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,977 | -€14,263 | -€27,240 | |
| Amounts payable | 17/49 | €17,613 | €21,555 | +€3,942 | +22.4% |
| Amounts payable within one year | 42/48 | €17,444 | €21,555 | +€4,111 | +23.6% |
| Trade debts | 44 | €11,835 | €6,107 | -€5,728 | -48.4% |
| Suppliers | 440/4 | €11,835 | €6,107 | -€5,728 | -48.4% |
| Taxes, remuneration and social security | 45 | €5,209 | €0 | -€5,209 | -100% |
| Taxes | 450/3 | €3,949 | €0 | -€3,949 | -100% |
| Remuneration and social security | 454/9 | €1,260 | €0 | -€1,260 | -100% |
| Other amounts payable | 47/48 | €400 | €15,448 | +€15,048 | +3,761% |
| Accrued charges and deferred income | 492/3 | €169 | €0 | -€169 | -100% |
| Remuneration, social security and pensions | 62 | -€69 | €0 | +€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,833 | €1,709 | -€4,124 | -70.7% |
| Other operating charges | 640/8 | €880 | €9,395 | +€8,515 | +968% |
| Gross operating margin | 9900 | €24,712 | -€15,754 | -€40,466 | |
| Operating profit (loss) | 9901 | €18,068 | -€26,858 | -€44,926 | |
| Financial income | 75/76B | €20 | €0 | -€20 | -99.9% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -99.9% |
| Financial charges | 65/66B | €246 | €382 | +€136 | +55.0% |
| Recurring financial charges | 65 | €246 | €382 | +€136 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €17,842 | -€27,240 | -€45,082 | |
| Income taxes | 67/77 | €3,949 | €0 | -€3,949 | -100% |
| Profit (loss) for the period | 9904 | €13,893 | -€27,240 | -€41,133 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,893 | -€27,240 | -€41,133 |
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 25 October 2026 via checked.be.