MJK CONSTRUCT: what changed
Two fiscal 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.
MJK CONSTRUCT
Largest movements
- Receivables within one year +€1,893
up €1,893 (+72.3%), from €2,617 to €4,509
- Cash -€633
down €633 (-95.4%), from €664 to €30
mainly Receivables within one year (-€1,893) and Tax, wage and social debts (-€487)
- Profit (loss) carried forward +€1,446
up €1,446 (+184.4%), from €784 to €2,230
- Tax, wage and social debts -€487
down €487 (-32.5%), from €1,496 to €1,009
of which Remuneration and social security: -€1,300
- Trade debts +€300
new in 2024: €300
- Depreciation -€1,150
no longer reported in 2024 (was €1,150)
- Taxes +€617
up €617 (+314.8%), from €196 to €813
- Other operating charges -€350
no longer reported in 2024 (was €350)
- Gross operating margin -€221
down €221 (-8.9%), from €2,481 to €2,259
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,280 | €4,540 | +€1,259 | +38.4% |
| Current assets | 29/58 | €3,280 | €4,540 | +€1,259 | +38.4% |
| Amounts receivable within one year | 40/41 | €2,617 | €4,509 | +€1,893 | +72.3% |
| Other amounts receivable | 41 | €2,617 | €4,509 | +€1,893 | +72.3% |
| Cash at bank and in hand | 54/58 | €664 | €30 | -€633 | -95.4% |
| Total equity and liabilities | 10/49 | €3,280 | €4,540 | +€1,259 | +38.4% |
| Equity | 10/15 | €1,784 | €3,230 | +€1,446 | +81.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €784 | €2,230 | +€1,446 | +184.4% |
| Amounts payable | 17/49 | €1,496 | €1,309 | -€187 | -12.5% |
| Amounts payable within one year | 42/48 | €1,496 | €1,309 | -€187 | -12.5% |
| Trade debts | 44 | - | €300 | +€300 | |
| Suppliers | 440/4 | - | €300 | +€300 | |
| Taxes, remuneration and social security | 45 | €1,496 | €1,009 | -€487 | -32.5% |
| Taxes | 450/3 | €196 | €1,009 | +€813 | +414.8% |
| Remuneration and social security | 454/9 | €1,300 | - | -€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,150 | - | -€1,150 | |
| Other operating charges | 640/8 | €350 | - | -€350 | |
| Gross operating margin | 9900 | €2,481 | €2,259 | -€221 | -8.9% |
| Operating profit (loss) | 9901 | €980 | €2,259 | +€1,279 | +130.5% |
| Profit (loss) for the period before taxes | 9903 | €980 | €2,259 | +€1,279 | +130.5% |
| Income taxes | 67/77 | €196 | €813 | +€617 | +314.8% |
| Profit (loss) for the period | 9904 | €784 | €1,446 | +€662 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €784 | €1,446 | +€662 | +84.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.