MJHB 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.
MJHB Consulting
Largest movements
- Receivables within one year -€13,005
down €13,005 (-84.4%), from €15,402 to €2,397
of which Other amounts receivable: -€8,614
- Tangible fixed assets +€6,877
up €6,877 (+242%), from €2,842 to €9,719
of which Plant, machinery and equipment: +€8,727
- Cash -€5,758
down €5,758 (-77.3%), from €7,447 to €1,689
mainly Net result for the year (-€12,881) and Investment in fixed assets (net) (-€8,880)
- Profit (loss) carried forward -€12,881
down €12,881, from €10,497 to -€2,384
- Other debts +€5,847
up €5,847 (+151%), from €3,862 to €9,709
- Tax, wage and social debts -€4,900
down €4,900 (-66.2%), from €7,400 to €2,500
of which Taxes: -€7,400
- Gross operating margin -€468
down €468 (-5.3%), from -€8,824 to -€9,291
- Other operating charges +€396
up €396 (+102%), from €387 to €783
- Financial charges +€312
up €312 (+54.5%), from €573 to €885
- Depreciation -€226
down €226 (-10.2%), from €2,229 to €2,003
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 | €25,706 | €13,805 | -€11,901 | -46.3% |
| Fixed assets | 21/28 | €2,842 | €9,719 | +€6,877 | +242% |
| Tangible fixed assets | 22/27 | €2,842 | €9,719 | +€6,877 | +242% |
| Plant, machinery and equipment | 23 | - | €8,727 | +€8,727 | |
| Furniture and vehicles | 24 | €2,842 | €993 | -€1,849 | -65.1% |
| Current assets | 29/58 | €22,864 | €4,086 | -€18,778 | -82.1% |
| Amounts receivable within one year | 40/41 | €15,402 | €2,397 | -€13,005 | -84.4% |
| Trade receivables | 40 | €4,391 | - | -€4,391 | |
| Other amounts receivable | 41 | €11,011 | €2,397 | -€8,614 | -78.2% |
| Cash at bank and in hand | 54/58 | €7,447 | €1,689 | -€5,758 | -77.3% |
| Deferred charges and accrued income | 490/1 | €15 | - | -€15 | |
| Total equity and liabilities | 10/49 | €25,706 | €13,805 | -€11,901 | -46.3% |
| Equity | 10/15 | €13,497 | €616 | -€12,881 | -95.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,497 | -€2,384 | -€12,881 | |
| Amounts payable | 17/49 | €12,209 | €13,189 | +€980 | +8.0% |
| Amounts payable within one year | 42/48 | €12,209 | €13,189 | +€980 | +8.0% |
| Trade debts | 44 | €947 | €980 | +€32 | +3.4% |
| Suppliers | 440/4 | €947 | €980 | +€32 | +3.4% |
| Taxes, remuneration and social security | 45 | €7,400 | €2,500 | -€4,900 | -66.2% |
| Taxes | 450/3 | €7,400 | - | -€7,400 | |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €3,862 | €9,709 | +€5,847 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,229 | €2,003 | -€226 | -10.2% |
| Other operating charges | 640/8 | €387 | €783 | +€396 | +102% |
| Gross operating margin | 9900 | -€8,824 | -€9,291 | -€468 | -5.3% |
| Operating profit (loss) | 9901 | -€11,440 | -€12,077 | -€637 | -5.6% |
| Financial income | 75/76B | €0 | €81 | +€81 | +81,050% |
| Recurring financial income | 75 | €0 | €81 | +€81 | +81,050% |
| Financial charges | 65/66B | €573 | €885 | +€312 | +54.5% |
| Recurring financial charges | 65 | €573 | €885 | +€312 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,013 | -€12,881 | -€868 | -7.2% |
| Profit (loss) for the period | 9904 | -€12,013 | -€12,881 | -€868 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,013 | -€12,881 | -€868 | -7.2% |
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 28 October 2026 via checked.be.