MJEV 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.
MJEV CONSULTING
Largest movements
- Cash +€28,582
up €28,582 (+46.5%), from €61,456 to €90,038
mainly Other debts (+€88,560) and Net result for the year (+€26,556)
- Receivables within one year -€3,607
down €3,607 (-11.6%), from €30,973 to €27,366
of which Trade receivables: -€3,004
- Deferred charges and accrued income -€2,139
down €2,139 (-19.2%), from €11,117 to €8,978
- Tangible fixed assets +€1,795
up €1,795 (+69.3%), from €2,592 to €4,387
of which Furniture and vehicles: +€1,149
- Other debts +€88,560
up €88,560 (+4677.3%), from €1,893 to €90,453
- Profit (loss) carried forward -€74,744
down €74,744 (-99.9%), from €74,807 to €63
- Tax, wage and social debts +€9,353
up €9,353 (+137.1%), from €6,820 to €16,173
- Gross operating margin -€15,227
down €15,227 (-28.6%), from €53,219 to €37,992
- Taxes -€2,943
down €2,943 (-28.3%), from €10,396 to €7,454
- Financial charges -€1,040
down €1,040 (-27.2%), from €3,828 to €2,787
- Depreciation +€719
up €719 (+204.8%), from €351 to €1,070
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.
Cash bridge derived
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 | €106,318 | €130,949 | +€24,631 | +23.2% |
| Fixed assets | 21/28 | €2,772 | €4,567 | +€1,795 | +64.8% |
| Tangible fixed assets | 22/27 | €2,592 | €4,387 | +€1,795 | +69.3% |
| Furniture and vehicles | 24 | €0 | €1,149 | +€1,149 | |
| Other tangible fixed assets | 26 | €2,592 | €3,238 | +€646 | +24.9% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €103,546 | €126,382 | +€22,836 | +22.1% |
| Amounts receivable within one year | 40/41 | €30,973 | €27,366 | -€3,607 | -11.6% |
| Trade receivables | 40 | €30,370 | €27,366 | -€3,004 | -9.9% |
| Other amounts receivable | 41 | €604 | - | -€604 | |
| Cash at bank and in hand | 54/58 | €61,456 | €90,038 | +€28,582 | +46.5% |
| Deferred charges and accrued income | 490/1 | €11,117 | €8,978 | -€2,139 | -19.2% |
| Total equity and liabilities | 10/49 | €106,318 | €130,949 | +€24,631 | +23.2% |
| Equity | 10/15 | €95,267 | €20,523 | -€74,744 | -78.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,807 | €63 | -€74,744 | -99.9% |
| Amounts payable | 17/49 | €11,051 | €110,426 | +€99,375 | +899.2% |
| Amounts payable within one year | 42/48 | €11,051 | €110,426 | +€99,375 | +899.2% |
| Financial debts | 43 | €1,281 | €2,537 | +€1,257 | +98.1% |
| Credit institutions | 430/8 | €1,281 | €2,537 | +€1,257 | +98.1% |
| Trade debts | 44 | €1,057 | €1,263 | +€206 | +19.5% |
| Suppliers | 440/4 | €1,057 | €1,263 | +€206 | +19.5% |
| Taxes, remuneration and social security | 45 | €6,820 | €16,173 | +€9,353 | +137.1% |
| Taxes | 450/3 | €6,820 | €16,173 | +€9,353 | +137.1% |
| Other amounts payable | 47/48 | €1,893 | €90,453 | +€88,560 | +4677.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351 | €1,070 | +€719 | +204.8% |
| Other operating charges | 640/8 | €1 | €125 | +€124 | +12369.0% |
| Gross operating margin | 9900 | €53,219 | €37,992 | -€15,227 | -28.6% |
| Operating profit (loss) | 9901 | €52,866 | €36,797 | -€16,070 | -30.4% |
| Financial charges | 65/66B | €3,828 | €2,787 | -€1,040 | -27.2% |
| Recurring financial charges | 65 | €3,828 | €2,787 | -€1,040 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €49,039 | €34,009 | -€15,029 | -30.6% |
| Income taxes | 67/77 | €10,396 | €7,454 | -€2,943 | -28.3% |
| Profit (loss) for the period | 9904 | €38,643 | €26,556 | -€12,087 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,643 | €26,556 | -€12,087 | -31.3% |
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 12 October 2026 via checked.be.