MJJCS: 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.
MJJCS
Largest movements
- Receivables within one year +€51,587
up €51,587 (+15.3%), from €337,890 to €389,477
of which Trade receivables: +€51,587
- Trade debts +€34,367
up €34,367 (+79.4%), from €43,287 to €77,654
- Gross operating margin -€37,388
down €37,388 (-91.2%), from €41,012 to €3,623
- Taxes -€7,735
down €7,735 (-85.2%), from €9,076 to €1,342
- Other operating charges -€1,462
down €1,462 (-28.3%), from €5,172 to €3,710
- Financial charges -€466
down €466 (-36.2%), from €1,288 to €822
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 | €3,355,932 | €3,408,172 | +€52,240 | +1.6% |
| Fixed assets | 21/28 | €3,000,879 | €3,003,243 | +€2,365 | +0.1% |
| Tangible fixed assets | 22/27 | €398 | €2,762 | +€2,365 | +594% |
| Furniture and vehicles | 24 | €398 | €2,762 | +€2,365 | +594% |
| Financial fixed assets | 28 | €3,000,481 | €3,000,481 | = | 0.0% |
| Current assets | 29/58 | €355,053 | €404,928 | +€49,875 | +14.0% |
| Amounts receivable within one year | 40/41 | €337,890 | €389,477 | +€51,587 | +15.3% |
| Trade receivables | 40 | €216,655 | €268,242 | +€51,587 | +23.8% |
| Other amounts receivable | 41 | €121,235 | €121,235 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,163 | €15,451 | -€1,712 | -10.0% |
| Total equity and liabilities | 10/49 | €3,355,932 | €3,408,172 | +€52,240 | +1.6% |
| Equity | 10/15 | €195,985 | €193,216 | -€2,768 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,385 | €177,385 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €175,525 | €175,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,768 | -€2,768 | |
| Amounts payable | 17/49 | €3,159,947 | €3,214,955 | +€55,008 | +1.7% |
| Amounts payable after more than one year | 17 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial debts | 170/4 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,159,947 | €2,214,955 | +€55,008 | +2.5% |
| Trade debts | 44 | €43,287 | €77,654 | +€34,367 | +79.4% |
| Suppliers | 440/4 | €43,287 | €77,654 | +€34,367 | +79.4% |
| Taxes, remuneration and social security | 45 | €29,141 | €46,859 | +€17,718 | +60.8% |
| Taxes | 450/3 | €19,141 | €36,711 | +€17,570 | +91.8% |
| Remuneration and social security | 454/9 | €10,000 | €10,148 | +€148 | +1.5% |
| Other amounts payable | 47/48 | €2,087,519 | €2,090,442 | +€2,923 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €629 | €518 | -€111 | -17.6% |
| Other operating charges | 640/8 | €5,172 | €3,710 | -€1,462 | -28.3% |
| Gross operating margin | 9900 | €41,012 | €3,623 | -€37,388 | -91.2% |
| Operating profit (loss) | 9901 | €35,211 | -€605 | -€35,816 | |
| Financial charges | 65/66B | €1,288 | €822 | -€466 | -36.2% |
| Recurring financial charges | 65 | €1,288 | €822 | -€466 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €33,923 | -€1,427 | -€35,350 | |
| Income taxes | 67/77 | €9,076 | €1,342 | -€7,735 | -85.2% |
| Profit (loss) for the period | 9904 | €24,847 | -€2,768 | -€27,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,847 | -€2,768 | -€27,615 |
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 26 October 2026 via checked.be.