MJS 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.
MJS CONSULTING
Largest movements
- Cash +€73,467
up €73,467 (+171%), from €42,884 to €116,352
mainly Net result for the year (+€48,243) and Stocks and contracts (+€37,569)
- Stocks and contracts -€37,569
down €37,569 (-53.0%), from €70,843 to €33,274
- Receivables within one year -€17,949
down €17,949 (-12.2%), from €146,666 to €128,717
of which Trade receivables: -€41,889
- Tangible fixed assets -€10,767
down €10,767 (-31.3%), from €34,419 to €23,652
of which Furniture and vehicles: -€5,857
- Deferred charges and accrued income -€8,434
down €8,434 (-98.3%), from €8,579 to €145
- Trade debts -€63,243
down €63,243 (-95.8%), from €66,031 to €2,788
- Reserves +€35,000
up €35,000 (+52.6%), from €66,601 to €101,601
of which Distributable reserves: +€35,000
- Tax, wage and social debts +€18,749
up €18,749 (+122%), from €15,334 to €34,084
of which Taxes: +€18,749
- Other debts +€8,000
up €8,000 (+160%), from €5,000 to €13,000
- Gross operating margin +€16,321
up €16,321 (+26.7%), from €61,111 to €77,433
- Taxes +€3,857
up €3,857 (+25.2%), from €15,334 to €19,192
- Financial charges -€3,716
down €3,716 (-91.0%), from €4,083 to €366
- Other operating charges +€3,705
up €3,705 (+101%), from €3,671 to €7,376
- Depreciation -€2,576
down €2,576 (-30.9%), from €8,333 to €5,757
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 | €305,898 | €304,646 | -€1,252 | -0.4% |
| Fixed assets | 21/28 | €36,926 | €26,159 | -€10,767 | -29.2% |
| Tangible fixed assets | 22/27 | €34,419 | €23,652 | -€10,767 | -31.3% |
| Plant, machinery and equipment | 23 | €27,721 | €22,811 | -€4,910 | -17.7% |
| Furniture and vehicles | 24 | €6,698 | €841 | -€5,857 | -87.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,507 | €2,507 | = | 0.0% |
| Current assets | 29/58 | €268,972 | €278,487 | +€9,515 | +3.5% |
| Stocks and contracts in progress | 3 | €70,843 | €33,274 | -€37,569 | -53.0% |
| Stocks | 30/36 | €70,843 | €33,274 | -€37,569 | -53.0% |
| Amounts receivable within one year | 40/41 | €146,666 | €128,717 | -€17,949 | -12.2% |
| Trade receivables | 40 | €65,410 | €23,521 | -€41,889 | -64.0% |
| Other amounts receivable | 41 | €81,256 | €105,196 | +€23,940 | +29.5% |
| Cash at bank and in hand | 54/58 | €42,884 | €116,352 | +€73,467 | +171% |
| Deferred charges and accrued income | 490/1 | €8,579 | €145 | -€8,434 | -98.3% |
| Total equity and liabilities | 10/49 | €305,898 | €304,646 | -€1,252 | -0.4% |
| Equity | 10/15 | €219,532 | €254,775 | +€35,243 | +16.1% |
| Contributions | 10/11 | €118,060 | €118,060 | = | 0.0% |
| Contributions outside capital | 11 | €118,060 | - | -€118,060 | |
| Other | 1109/19 | €118,060 | - | -€118,060 | |
| Reserves | 13 | €66,601 | €101,601 | +€35,000 | +52.6% |
| Tax-exempt reserves | 132 | €26,601 | €26,601 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €75,000 | +€35,000 | +87.5% |
| Profit (loss) carried forward | 14 | €34,872 | €35,114 | +€243 | +0.7% |
| Amounts payable | 17/49 | €86,366 | €49,871 | -€36,494 | -42.3% |
| Amounts payable within one year | 42/48 | €86,366 | €49,871 | -€36,494 | -42.3% |
| Trade debts | 44 | €66,031 | €2,788 | -€63,243 | -95.8% |
| Suppliers | 440/4 | €66,031 | €2,788 | -€63,243 | -95.8% |
| Taxes, remuneration and social security | 45 | €15,334 | €34,084 | +€18,749 | +122% |
| Taxes | 450/3 | €15,334 | €34,084 | +€18,749 | +122% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,000 | €13,000 | +€8,000 | +160% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,333 | €5,757 | -€2,576 | -30.9% |
| Other operating charges | 640/8 | €3,671 | €7,376 | +€3,705 | +101% |
| Gross operating margin | 9900 | €61,111 | €77,433 | +€16,321 | +26.7% |
| Operating profit (loss) | 9901 | €49,107 | €64,300 | +€15,193 | +30.9% |
| Financial income | 75/76B | €1,681 | €3,501 | +€1,820 | +108% |
| Recurring financial income | 75 | €1,681 | €3,501 | +€1,820 | +108% |
| Financial charges | 65/66B | €4,083 | €366 | -€3,716 | -91.0% |
| Recurring financial charges | 65 | €4,083 | €366 | -€3,716 | -91.0% |
| Profit (loss) for the period before taxes | 9903 | €46,705 | €67,434 | +€20,730 | +44.4% |
| Income taxes | 67/77 | €15,334 | €19,192 | +€3,857 | +25.2% |
| Profit (loss) for the period | 9904 | €31,370 | €48,243 | +€16,872 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,370 | €48,243 | +€16,872 | +53.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.