MJN: 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.
MJN
Largest movements
- Receivables within one year -€2,353
down €2,353 (-88.5%), from €2,657 to €305
of which Trade receivables: -€2,300
- Cash -€926
down €926 (-95.1%), from €973 to €47
mainly Net result for the year (-€2,594) and Other debts (-€525)
- Profit (loss) carried forward -€2,594
down €2,594 (-5.0%), from -€51,496 to -€54,090
- Other debts -€525
down €525 (-2.1%), from €24,967 to €24,442
- Trade debts -€159
down €159 (-100.0%), from €159 to €0
- Gross operating margin +€41,942
up €41,942 (+95.4%), from -€43,943 to -€2,001
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,631 | €352 | -€3,279 | -90.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €3,631 | €352 | -€3,279 | -90.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,657 | €305 | -€2,353 | -88.5% |
| Trade receivables | 40 | €2,300 | €0 | -€2,300 | -100.0% |
| Other amounts receivable | 41 | €357 | €305 | -€53 | -14.7% |
| Cash at bank and in hand | 54/58 | €973 | €47 | -€926 | -95.1% |
| Total equity and liabilities | 10/49 | €3,631 | €352 | -€3,279 | -90.3% |
| Equity | 10/15 | -€21,496 | -€24,090 | -€2,594 | -12.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,496 | -€54,090 | -€2,594 | -5.0% |
| Amounts payable | 17/49 | €25,126 | €24,442 | -€684 | -2.7% |
| Amounts payable within one year | 42/48 | €25,126 | €24,442 | -€684 | -2.7% |
| Trade debts | 44 | €159 | €0 | -€159 | -100.0% |
| Suppliers | 440/4 | €159 | €0 | -€159 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,967 | €24,442 | -€525 | -2.1% |
| Non-recurring operating income | 76A | €4,034 | €0 | -€4,034 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €739 | €493 | -€246 | -33.2% |
| Gross operating margin | 9900 | -€43,943 | -€2,001 | +€41,942 | +95.4% |
| Operating profit (loss) | 9901 | -€44,682 | -€2,494 | +€42,187 | +94.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €285 | €100 | -€185 | -64.9% |
| Recurring financial charges | 65 | €285 | €100 | -€185 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | -€44,966 | -€2,594 | +€42,372 | +94.2% |
| Profit (loss) for the period | 9904 | -€44,966 | -€2,594 | +€42,372 | +94.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,966 | -€2,594 | +€42,372 | +94.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.