MJB BUSINESS: 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.
MJB BUSINESS
Largest movements
- Cash +€2,318
up €2,318 (+13.3%), from €17,419 to €19,737
mainly Trade debts (+€6,155) and Other debts (+€1,432)
- Tangible fixed assets -€1,400
down €1,400 (-48.4%), from €2,892 to €1,492
of which Furniture and vehicles: -€1,199
- Stocks and contracts -€1,171
down €1,171 (-22.2%), from €5,272 to €4,101
- Deferred charges and accrued income -€516
no longer reported in 2025 (was €516)
- Profit (loss) carried forward -€8,985
down €8,985 (-74.4%), from -€12,082 to -€21,066
- Trade debts +€6,155
up €6,155 (+497%), from €1,239 to €7,395
- Other debts +€1,432
new in 2025: €1,432
- Tax, wage and social debts +€614
up €614 (+8.8%), from €6,961 to €7,575
of which Taxes: +€1,559
- Gross operating margin -€11,601
down €11,601 (-86.6%), from €13,397 to €1,796
- Staff costs -€4,810
down €4,810 (-39.1%), from €12,303 to €7,493
- Depreciation -€1,523
down €1,523 (-52.1%), from €2,923 to €1,400
- Financial charges -€455
down €455 (-32.0%), from €1,423 to €968
- Financial income -€310
down €310 (-73.8%), from €419 to €110
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 | €26,118 | €25,335 | -€783 | -3.0% |
| Fixed assets | 21/28 | €2,892 | €1,492 | -€1,400 | -48.4% |
| Tangible fixed assets | 22/27 | €2,892 | €1,492 | -€1,400 | -48.4% |
| Plant, machinery and equipment | 23 | €202 | - | -€202 | |
| Furniture and vehicles | 24 | €2,691 | €1,492 | -€1,199 | -44.5% |
| Current assets | 29/58 | €23,226 | €23,843 | +€617 | +2.7% |
| Stocks and contracts in progress | 3 | €5,272 | €4,101 | -€1,171 | -22.2% |
| Stocks | 30/36 | €5,272 | €4,101 | -€1,171 | -22.2% |
| Amounts receivable within one year | 40/41 | €18 | €5 | -€13 | -74.1% |
| Other amounts receivable | 41 | €18 | €5 | -€13 | -74.1% |
| Cash at bank and in hand | 54/58 | €17,419 | €19,737 | +€2,318 | +13.3% |
| Deferred charges and accrued income | 490/1 | €516 | - | -€516 | |
| Total equity and liabilities | 10/49 | €26,118 | €25,335 | -€783 | -3.0% |
| Equity | 10/15 | €17,918 | €8,934 | -€8,985 | -50.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,082 | -€21,066 | -€8,985 | -74.4% |
| Amounts payable | 17/49 | €8,200 | €16,401 | +€8,202 | +100% |
| Amounts payable within one year | 42/48 | €8,200 | €16,401 | +€8,202 | +100% |
| Trade debts | 44 | €1,239 | €7,395 | +€6,155 | +497% |
| Suppliers | 440/4 | €1,239 | €7,395 | +€6,155 | +497% |
| Taxes, remuneration and social security | 45 | €6,961 | €7,575 | +€614 | +8.8% |
| Taxes | 450/3 | €2,548 | €4,106 | +€1,559 | +61.2% |
| Remuneration and social security | 454/9 | €4,413 | €3,468 | -€945 | -21.4% |
| Other amounts payable | 47/48 | - | €1,432 | +€1,432 | |
| Remuneration, social security and pensions | 62 | €12,303 | €7,493 | -€4,810 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,923 | €1,400 | -€1,523 | -52.1% |
| Other operating charges | 640/8 | €924 | €1,028 | +€104 | +11.2% |
| Gross operating margin | 9900 | €13,397 | €1,796 | -€11,601 | -86.6% |
| Operating profit (loss) | 9901 | -€2,754 | -€8,126 | -€5,372 | -195% |
| Financial income | 75/76B | €419 | €110 | -€310 | -73.8% |
| Recurring financial income | 75 | €419 | €110 | -€310 | -73.8% |
| Financial charges | 65/66B | €1,423 | €968 | -€455 | -32.0% |
| Recurring financial charges | 65 | €1,423 | €968 | -€455 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,758 | -€8,985 | -€5,227 | -139% |
| Profit (loss) for the period | 9904 | -€3,758 | -€8,985 | -€5,227 | -139% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,758 | -€8,985 | -€5,227 | -139% |
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 31 October 2026 via checked.be.