MJI CONCEPT: 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.
MJI CONCEPT
Largest movements
- Tangible fixed assets +€79,846
up €79,846 (+701.1%), from €11,389 to €91,235
of which Furniture and vehicles: +€88,908
- Receivables within one year +€26,579
up €26,579 (+1114.4%), from €2,385 to €28,964
of which Trade receivables: +€26,579
- Other debts +€66,797
up €66,797 (+101084.9%), from €66 to €66,863
- Advances received +€29,317
new in 2025: €29,317
- Profit (loss) carried forward +€9,598
up €9,598 (+92.5%), from -€10,375 to -€777
- Trade debts -€6,371
down €6,371 (-26.8%), from €23,812 to €17,441
- Tax, wage and social debts +€6,110
up €6,110 (+166.6%), from €3,667 to €9,777
- Gross operating margin +€52,773
up €52,773 (+1921.0%), from €2,747 to €55,520
- Depreciation +€43,095
up €43,095 (+1762.1%), from €2,446 to €45,541
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 | €19,171 | €124,621 | +€105,450 | +550.1% |
| Fixed assets | 21/28 | €11,389 | €91,235 | +€79,846 | +701.1% |
| Tangible fixed assets | 22/27 | €11,389 | €91,235 | +€79,846 | +701.1% |
| Furniture and vehicles | 24 | €2,326 | €91,235 | +€88,908 | +3821.7% |
| Leasing and similar rights | 25 | €9,063 | - | -€9,063 | |
| Current assets | 29/58 | €7,782 | €33,386 | +€25,604 | +329.0% |
| Amounts receivable after more than one year | 29 | €3,800 | €3,800 | = | 0.0% |
| Other amounts receivable | 291 | €3,800 | €3,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,385 | €28,964 | +€26,579 | +1114.4% |
| Trade receivables | 40 | €2,141 | €28,720 | +€26,579 | +1241.1% |
| Other amounts receivable | 41 | €244 | €244 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,549 | €575 | -€974 | -62.9% |
| Deferred charges and accrued income | 490/1 | €48 | €48 | = | 0.0% |
| Total equity and liabilities | 10/49 | €19,171 | €124,621 | +€105,450 | +550.1% |
| Equity | 10/15 | -€8,375 | €1,223 | +€9,598 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,375 | -€777 | +€9,598 | +92.5% |
| Amounts payable | 17/49 | €27,545 | €123,398 | +€95,853 | +348.0% |
| Amounts payable within one year | 42/48 | €27,545 | €123,398 | +€95,853 | +348.0% |
| Trade debts | 44 | €23,812 | €17,441 | -€6,371 | -26.8% |
| Suppliers | 440/4 | €23,812 | €17,441 | -€6,371 | -26.8% |
| Advances received on contracts in progress | 46 | - | €29,317 | +€29,317 | |
| Taxes, remuneration and social security | 45 | €3,667 | €9,777 | +€6,110 | +166.6% |
| Taxes | 450/3 | €3,667 | €9,777 | +€6,110 | +166.6% |
| Other amounts payable | 47/48 | €66 | €66,863 | +€66,797 | +101084.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,446 | €45,541 | +€43,095 | +1762.1% |
| Other operating charges | 640/8 | €126 | - | -€126 | |
| Gross operating margin | 9900 | €2,747 | €55,520 | +€52,773 | +1921.0% |
| Operating profit (loss) | 9901 | €175 | €9,979 | +€9,804 | +5590.1% |
| Financial income | 75/76B | €54 | €36 | -€18 | -33.0% |
| Recurring financial income | 75 | €54 | €36 | -€18 | -33.0% |
| Financial charges | 65/66B | €192 | €256 | +€65 | +33.7% |
| Recurring financial charges | 65 | €192 | €256 | +€65 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €37 | €9,759 | +€9,722 | +26140.5% |
| Income taxes | 67/77 | - | €161 | +€161 | |
| Profit (loss) for the period | 9904 | €37 | €9,598 | +€9,561 | +25707.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37 | €9,598 | +€9,561 | +25707.4% |
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.