MJN 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.
MJN CONSULTING
Largest movements
- Tangible fixed assets +€9,410
up €9,410 (+31.7%), from €29,689 to €39,098
- Cash -€4,977
down €4,977 (-16.5%), from €30,122 to €25,145
mainly Trade debts (-€38,286) and Investment in fixed assets (net) (-€25,154)
- Trade debts -€38,286
down €38,286 (-98.4%), from €38,925 to €639
- Profit (loss) carried forward +€18,792
up €18,792 (+137%), from €13,722 to €32,514
- Other debts +€11,000
up €11,000 (+348%), from €3,160 to €14,160
- Tax, wage and social debts +€6,750
up €6,750 (+270%), from €2,500 to €9,250
- Advances received +€5,680
new in 2025: €5,680
- Gross operating margin +€27,479
up €27,479 (+193%), from €14,246 to €41,725
- Depreciation +€15,433
up €15,433 (+4,955%), from €311 to €15,744
- Other operating charges +€4,387
up €4,387 (+2,924%), from €150 to €4,537
- Taxes +€2,744
new in 2025: €2,744
- Financial income +€605
new in 2025: €605
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 | €60,306 | €64,243 | +€3,937 | +6.5% |
| Fixed assets | 21/28 | €29,689 | €39,098 | +€9,410 | +31.7% |
| Tangible fixed assets | 22/27 | €29,689 | €39,098 | +€9,410 | +31.7% |
| Furniture and vehicles | 24 | €29,689 | €39,098 | +€9,410 | +31.7% |
| Current assets | 29/58 | €30,618 | €25,145 | -€5,473 | -17.9% |
| Amounts receivable within one year | 40/41 | €496 | - | -€496 | |
| Trade receivables | 40 | €496 | - | -€496 | |
| Cash at bank and in hand | 54/58 | €30,122 | €25,145 | -€4,977 | -16.5% |
| Total equity and liabilities | 10/49 | €60,306 | €64,243 | +€3,937 | +6.5% |
| Equity | 10/15 | €15,722 | €34,514 | +€18,792 | +120% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,722 | €32,514 | +€18,792 | +137% |
| Amounts payable | 17/49 | €44,584 | €29,729 | -€14,855 | -33.3% |
| Amounts payable within one year | 42/48 | €44,584 | €29,729 | -€14,855 | -33.3% |
| Trade debts | 44 | €38,925 | €639 | -€38,286 | -98.4% |
| Suppliers | 440/4 | €38,925 | €639 | -€38,286 | -98.4% |
| Advances received on contracts in progress | 46 | - | €5,680 | +€5,680 | |
| Taxes, remuneration and social security | 45 | €2,500 | €9,250 | +€6,750 | +270% |
| Taxes | 450/3 | €2,500 | €9,250 | +€6,750 | +270% |
| Other amounts payable | 47/48 | €3,160 | €14,160 | +€11,000 | +348% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311 | €15,744 | +€15,433 | +4,955% |
| Other operating charges | 640/8 | €150 | €4,537 | +€4,387 | +2,924% |
| Non-recurring operating charges | 66A | - | €146 | +€146 | |
| Gross operating margin | 9900 | €14,246 | €41,725 | +€27,479 | +193% |
| Operating profit (loss) | 9901 | €13,784 | €21,298 | +€7,514 | +54.5% |
| Financial income | 75/76B | - | €605 | +€605 | |
| Recurring financial income | 75 | - | €605 | +€605 | |
| Financial charges | 65/66B | €62 | €366 | +€304 | +490% |
| Recurring financial charges | 65 | €62 | €366 | +€304 | +490% |
| Profit (loss) for the period before taxes | 9903 | €13,722 | €21,537 | +€7,815 | +56.9% |
| Income taxes | 67/77 | - | €2,744 | +€2,744 | |
| Profit (loss) for the period | 9904 | €13,722 | €18,792 | +€5,070 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,722 | €18,792 | +€5,070 | +36.9% |
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 18 October 2026 via checked.be.