MJB 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.
MJB CONSULTING
Largest movements
- Receivables after one year +€148,199
new in 2025: €148,199
- Cash -€76,341
down €76,341 (-89.5%), from €85,258 to €8,917
- Receivables within one year -€18,503
down €18,503 (-48.5%), from €38,141 to €19,638
of which Other amounts receivable: -€10,875
- Tangible fixed assets -€16,299
down €16,299 (-64.0%), from €25,451 to €9,152
- Reserves +€57,209
up €57,209 (+59.4%), from €96,292 to €153,501
of which Distributable reserves: +€59,064
- Tax, wage and social debts -€16,686
down €16,686 (-48.4%), from €34,474 to €17,788
- Trade debts -€3,468
down €3,468 (-29.2%), from €11,886 to €8,418
- Financial income +€4,653
new in 2025: €4,653
- Financial charges +€4,016
up €4,016 (+1,386%), from €290 to €4,306
- Depreciation -€3,959
down €3,959 (-58.6%), from €6,756 to €2,798
- Gross operating margin -€3,654
down €3,654 (-10.6%), from €34,394 to €30,741
- Staff costs -€576
no longer reported in 2025 (was €576)
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,851 | €185,907 | +€37,056 | +24.9% |
| Fixed assets | 21/28 | €25,451 | €9,152 | -€16,299 | -64.0% |
| Tangible fixed assets | 22/27 | €25,451 | €9,152 | -€16,299 | -64.0% |
| Plant, machinery and equipment | 23 | €12,206 | €7,241 | -€4,965 | -40.7% |
| Furniture and vehicles | 24 | €5,646 | €1,911 | -€3,735 | -66.2% |
| Other tangible fixed assets | 26 | €7,599 | - | -€7,599 | |
| Current assets | 29/58 | €123,399 | €176,754 | +€53,355 | +43.2% |
| Amounts receivable after more than one year | 29 | - | €148,199 | +€148,199 | |
| Other amounts receivable | 291 | - | €148,199 | +€148,199 | |
| Amounts receivable within one year | 40/41 | €38,141 | €19,638 | -€18,503 | -48.5% |
| Trade receivables | 40 | €27,266 | €19,638 | -€7,628 | -28.0% |
| Other amounts receivable | 41 | €10,875 | - | -€10,875 | |
| Cash at bank and in hand | 54/58 | €85,258 | €8,917 | -€76,341 | -89.5% |
| Total equity and liabilities | 10/49 | €148,851 | €185,907 | +€37,056 | +24.9% |
| Equity | 10/15 | €102,492 | €159,701 | +€57,209 | +55.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,292 | €153,501 | +€57,209 | +59.4% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €94,437 | €153,501 | +€59,064 | +62.5% |
| Amounts payable | 17/49 | €46,359 | €26,206 | -€20,154 | -43.5% |
| Amounts payable within one year | 42/48 | €46,359 | €26,206 | -€20,154 | -43.5% |
| Trade debts | 44 | €11,886 | €8,418 | -€3,468 | -29.2% |
| Suppliers | 440/4 | €11,886 | €8,418 | -€3,468 | -29.2% |
| Taxes, remuneration and social security | 45 | €34,474 | €17,788 | -€16,686 | -48.4% |
| Taxes | 450/3 | €34,474 | €17,788 | -€16,686 | -48.4% |
| Remuneration, social security and pensions | 62 | €576 | - | -€576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,756 | €2,798 | -€3,959 | -58.6% |
| Other operating charges | 640/8 | €533 | €716 | +€183 | +34.3% |
| Gross operating margin | 9900 | €34,394 | €30,741 | -€3,654 | -10.6% |
| Operating profit (loss) | 9901 | €26,528 | €27,227 | +€698 | +2.6% |
| Financial income | 75/76B | - | €4,653 | +€4,653 | |
| Recurring financial income | 75 | - | €4,653 | +€4,653 | |
| Financial charges | 65/66B | €290 | €4,306 | +€4,016 | +1,386% |
| Recurring financial charges | 65 | €290 | €4,306 | +€4,016 | +1,386% |
| Profit (loss) for the period before taxes | 9903 | €26,239 | €27,574 | +€1,335 | +5.1% |
| Income taxes | 67/77 | €9,878 | €9,670 | -€207 | -2.1% |
| Profit (loss) for the period | 9904 | €16,361 | €17,904 | +€1,543 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,361 | €17,904 | +€1,543 | +9.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.