MJR CONSULTANCY: 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.
MJR CONSULTANCY
Largest movements
- Receivables within one year +€1,260
up €1,260 (+8,648%), from €15 to €1,275
- Tangible fixed assets -€662
down €662 (-46.5%), from €1,425 to €763
- Trade debts -€1,490
down €1,490 (-32.9%), from €4,530 to €3,040
- Profit (loss) carried forward +€1,389
up €1,389 (+56.5%), from -€2,457 to -€1,068
- Accrued charges and deferred income +€1,200
up €1,200 (+33.3%), from €3,600 to €4,800
- Other debts -€558
no longer reported in 2024 (was €558)
- Gross operating margin +€2,566
up €2,566, from -€813 to €1,754
- Depreciation +€452
up €452 (+216%), from €210 to €662
- Taxes +€71
new in 2024: €71
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.
Derived cash bridge
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 | €32,440 | €33,052 | +€612 | +1.9% |
| Fixed assets | 21/28 | €1,425 | €763 | -€662 | -46.5% |
| Tangible fixed assets | 22/27 | €1,425 | €763 | -€662 | -46.5% |
| Furniture and vehicles | 24 | €1,425 | €763 | -€662 | -46.5% |
| Current assets | 29/58 | €31,015 | €32,289 | +€1,274 | +4.1% |
| Amounts receivable after more than one year | 29 | €31,000 | €31,000 | = | 0.0% |
| Other amounts receivable | 291 | €31,000 | €31,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15 | €1,275 | +€1,260 | +8,648% |
| Other amounts receivable | 41 | €15 | €1,275 | +€1,260 | +8,648% |
| Cash at bank and in hand | 54/58 | €0 | €14 | +€14 | +3,338% |
| Total equity and liabilities | 10/49 | €32,440 | €33,052 | +€612 | +1.9% |
| Equity | 10/15 | €23,752 | €25,141 | +€1,389 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,609 | €7,609 | = | 0.0% |
| Non-distributable reserves | 130/1 | €274 | €274 | = | 0.0% |
| Reserves not available under the articles | 1311 | €274 | €274 | = | 0.0% |
| Distributable reserves | 133 | €7,335 | €7,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,457 | -€1,068 | +€1,389 | +56.5% |
| Amounts payable | 17/49 | €8,688 | €7,911 | -€777 | -8.9% |
| Amounts payable within one year | 42/48 | €5,088 | €3,111 | -€1,977 | -38.9% |
| Trade debts | 44 | €4,530 | €3,040 | -€1,490 | -32.9% |
| Suppliers | 440/4 | €4,530 | €3,040 | -€1,490 | -32.9% |
| Taxes, remuneration and social security | 45 | - | €71 | +€71 | |
| Taxes | 450/3 | - | €71 | +€71 | |
| Other amounts payable | 47/48 | €558 | - | -€558 | |
| Accrued charges and deferred income | 492/3 | €3,600 | €4,800 | +€1,200 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €662 | +€452 | +216% |
| Gross operating margin | 9900 | -€813 | €1,754 | +€2,566 | |
| Operating profit (loss) | 9901 | -€1,022 | €1,092 | +€2,114 | |
| Financial income | 75/76B | €409 | €409 | = | 0.0% |
| Recurring financial income | 75 | €409 | €409 | = | 0.0% |
| Financial charges | 65/66B | €34 | €41 | +€7 | +22.2% |
| Recurring financial charges | 65 | €34 | €41 | +€7 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | -€647 | €1,460 | +€2,107 | |
| Income taxes | 67/77 | - | €71 | +€71 | |
| Profit (loss) for the period | 9904 | -€647 | €1,389 | +€2,036 | |
| Profit (loss) for the period to be appropriated | 9905 | -€647 | €1,389 | +€2,036 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.