MJS-FOOD: 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-FOOD
Largest movements
- Stocks and contracts +€11,149
up €11,149 (+21.0%), from €53,040 to €64,189
- Cash -€2,206
down €2,206 (-82.6%), from €2,670 to €465
mainly Stocks and contracts (-€11,149) and Receivables within one year (-€162)
- Tax, wage and social debts +€6,982
up €6,982 (+24.5%), from €28,515 to €35,498
of which Remuneration and social security: +€6,606
- Profit (loss) carried forward +€978
up €978 (+7.6%), from -€12,795 to -€11,817
- Turnover +€27,744
up €27,744 (+9.1%), from €303,804 to €331,548
- Purchases and services +€26,791
up €26,791 (+9.1%), from €295,401 to €322,191
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 | €60,488 | €69,593 | +€9,105 | +15.1% |
| Fixed assets | 21/28 | €1,005 | €1,005 | = | 0.0% |
| Financial fixed assets | 28 | €1,005 | €1,005 | = | 0.0% |
| Current assets | 29/58 | €59,483 | €68,588 | +€9,105 | +15.3% |
| Stocks and contracts in progress | 3 | €53,040 | €64,189 | +€11,149 | +21.0% |
| Stocks | 30/36 | €53,040 | €64,189 | +€11,149 | +21.0% |
| Amounts receivable within one year | 40/41 | €3,772 | €3,935 | +€162 | +4.3% |
| Other amounts receivable | 41 | €3,772 | €3,935 | +€162 | +4.3% |
| Cash at bank and in hand | 54/58 | €2,670 | €465 | -€2,206 | -82.6% |
| Total equity and liabilities | 10/49 | €60,488 | €69,593 | +€9,105 | +15.1% |
| Equity | 10/15 | €5,805 | €6,783 | +€978 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,795 | -€11,817 | +€978 | +7.6% |
| Amounts payable | 17/49 | €54,682 | €62,810 | +€8,127 | +14.9% |
| Amounts payable after more than one year | 17 | €25,000 | €25,550 | +€550 | +2.2% |
| Financial debts | 170/4 | - | €550 | +€550 | |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,682 | €37,260 | +€7,577 | +25.5% |
| Trade debts | 44 | €1,167 | €1,512 | +€345 | +29.6% |
| Suppliers | 440/4 | €1,167 | €1,512 | +€345 | +29.6% |
| Taxes, remuneration and social security | 45 | €28,515 | €35,498 | +€6,982 | +24.5% |
| Taxes | 450/3 | - | €376 | +€376 | |
| Remuneration and social security | 454/9 | €28,515 | €35,122 | +€6,606 | +23.2% |
| Other amounts payable | 47/48 | - | €250 | +€250 | |
| Turnover | 70 | €303,804 | €331,548 | +€27,744 | +9.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €295,401 | €322,191 | +€26,791 | +9.1% |
| Remuneration, social security and pensions | 62 | €8,859 | €8,255 | -€604 | -6.8% |
| Other operating charges | 640/8 | €674 | €2,406 | +€1,732 | +257% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | €10,547 | €12,216 | +€1,669 | +15.8% |
| Operating profit (loss) | 9901 | €1,014 | €1,502 | +€488 | +48.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €163 | €280 | +€117 | +71.5% |
| Recurring financial charges | 65 | €163 | €280 | +€117 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €850 | €1,223 | +€372 | +43.8% |
| Income taxes | 67/77 | - | €245 | +€245 | |
| Profit (loss) for the period | 9904 | €850 | €978 | +€128 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €850 | €978 | +€128 | +15.0% |
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 30 October 2026 via checked.be.