MJ3 CONSULTING: 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.
MJ3 CONSULTING
Largest movements
- Cash -€9,870
down €9,870 (-61.9%), from €15,940 to €6,070
mainly Net result for the year (-€21,789) and Tax, wage and social debts (-€3,169)
- Receivables within one year -€6,413
down €6,413 (-99.9%), from €6,419 to €6
of which Trade receivables: -€6,413
- Profit (loss) carried forward -€21,789
down €21,789, from €7,454 to -€14,335
- Other debts +€8,152
up €8,152 (+734%), from €1,110 to €9,263
- Tax, wage and social debts -€3,169
down €3,169 (-30.6%), from €10,369 to €7,200
of which Remuneration and social security: -€2,000
- Trade debts +€523
up €523 (+36.7%), from €1,425 to €1,948
- Gross operating margin -€33,423
down €33,423, from €13,447 to -€19,976
- Taxes -€4,192
no longer reported in 2024 (was €4,192)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,359 | €6,075 | -€16,283 | -72.8% |
| Current assets | 29/58 | €22,359 | €6,075 | -€16,283 | -72.8% |
| Amounts receivable within one year | 40/41 | €6,419 | €6 | -€6,413 | -99.9% |
| Trade receivables | 40 | €6,413 | - | -€6,413 | |
| Other amounts receivable | 41 | €6 | €6 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,940 | €6,070 | -€9,870 | -61.9% |
| Total equity and liabilities | 10/49 | €22,359 | €6,075 | -€16,283 | -72.8% |
| Equity | 10/15 | €9,454 | -€12,335 | -€21,789 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,454 | -€14,335 | -€21,789 | |
| Amounts payable | 17/49 | €12,905 | €18,411 | +€5,506 | +42.7% |
| Amounts payable within one year | 42/48 | €12,905 | €18,411 | +€5,506 | +42.7% |
| Trade debts | 44 | €1,425 | €1,948 | +€523 | +36.7% |
| Suppliers | 440/4 | €1,425 | €1,948 | +€523 | +36.7% |
| Taxes, remuneration and social security | 45 | €10,369 | €7,200 | -€3,169 | -30.6% |
| Taxes | 450/3 | €8,369 | €7,200 | -€1,169 | -14.0% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €1,110 | €9,263 | +€8,152 | +734% |
| Other operating charges | 640/8 | €1,661 | €1,486 | -€175 | -10.5% |
| Gross operating margin | 9900 | €13,447 | -€19,976 | -€33,423 | |
| Operating profit (loss) | 9901 | €11,786 | -€21,462 | -€33,248 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €143 | €327 | +€185 | +130% |
| Recurring financial charges | 65 | €143 | €327 | +€185 | +130% |
| Profit (loss) for the period before taxes | 9903 | €11,647 | -€21,789 | -€33,436 | |
| Income taxes | 67/77 | €4,192 | - | -€4,192 | |
| Profit (loss) for the period | 9904 | €7,454 | -€21,789 | -€29,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,454 | -€21,789 | -€29,243 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.