MJA 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.
MJA CONSULTING
Largest movements
- Cash +€37,070
up €37,070 (+19.6%), from €189,366 to €226,436
mainly Net result for the year (+€75,190) and Receivables within one year (+€18,930)
- Receivables within one year -€18,930
down €18,930 (-53.4%), from €35,450 to €16,520
of which Trade receivables: -€29,094
- Tangible fixed assets +€2,941
up €2,941 (+57.5%), from €5,113 to €8,055
of which Furniture and vehicles: +€3,754
- Reserves +€45,190
up €45,190 (+27.7%), from €163,382 to €208,572
- Tax, wage and social debts -€41,665
down €41,665 (-90.5%), from €46,063 to €4,399
- Other debts +€18,117
up €18,117 (+132%), from €13,704 to €31,821
- Gross operating margin -€17,452
down €17,452 (-13.7%), from €127,727 to €110,276
- Taxes -€7,651
down €7,651 (-19.4%), from €39,454 to €31,803
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 | €231,451 | €251,010 | +€19,559 | +8.5% |
| Fixed assets | 21/28 | €5,113 | €8,055 | +€2,941 | +57.5% |
| Tangible fixed assets | 22/27 | €5,113 | €8,055 | +€2,941 | +57.5% |
| Furniture and vehicles | 24 | €1,730 | €5,484 | +€3,754 | +217% |
| Other tangible fixed assets | 26 | €3,383 | €2,570 | -€813 | -24.0% |
| Current assets | 29/58 | €226,338 | €242,955 | +€16,618 | +7.3% |
| Amounts receivable within one year | 40/41 | €35,450 | €16,520 | -€18,930 | -53.4% |
| Trade receivables | 40 | €35,417 | €6,323 | -€29,094 | -82.1% |
| Other amounts receivable | 41 | €33 | €10,197 | +€10,165 | +31,276% |
| Cash at bank and in hand | 54/58 | €189,366 | €226,436 | +€37,070 | +19.6% |
| Deferred charges and accrued income | 490/1 | €1,522 | - | -€1,522 | |
| Total equity and liabilities | 10/49 | €231,451 | €251,010 | +€19,559 | +8.5% |
| Equity | 10/15 | €169,582 | €214,772 | +€45,190 | +26.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €163,382 | €208,572 | +€45,190 | +27.7% |
| Distributable reserves | 133 | €163,382 | €208,572 | +€45,190 | +27.7% |
| Amounts payable | 17/49 | €61,869 | €36,238 | -€25,630 | -41.4% |
| Amounts payable within one year | 42/48 | €60,695 | €36,238 | -€24,456 | -40.3% |
| Trade debts | 44 | €927 | €18 | -€909 | -98.0% |
| Suppliers | 440/4 | €927 | €18 | -€909 | -98.0% |
| Taxes, remuneration and social security | 45 | €46,063 | €4,399 | -€41,665 | -90.5% |
| Taxes | 450/3 | €46,063 | €4,399 | -€41,665 | -90.5% |
| Other amounts payable | 47/48 | €13,704 | €31,821 | +€18,117 | +132% |
| Accrued charges and deferred income | 492/3 | €1,174 | - | -€1,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,599 | €2,164 | +€564 | +35.3% |
| Other operating charges | 640/8 | €387 | €1,026 | +€638 | +165% |
| Gross operating margin | 9900 | €127,727 | €110,276 | -€17,452 | -13.7% |
| Operating profit (loss) | 9901 | €125,741 | €107,087 | -€18,654 | -14.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €40 | €94 | +€54 | +136% |
| Recurring financial charges | 65 | €40 | €94 | +€54 | +136% |
| Profit (loss) for the period before taxes | 9903 | €125,702 | €106,993 | -€18,710 | -14.9% |
| Income taxes | 67/77 | €39,454 | €31,803 | -€7,651 | -19.4% |
| Profit (loss) for the period | 9904 | €86,248 | €75,190 | -€11,058 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,248 | €75,190 | -€11,058 | -12.8% |
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 22 October 2026 via checked.be.