MJS International: 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 International
Largest movements
- Current investments +€94,844
up €94,844 (+37.7%), from €251,383 to €346,227
- Receivables within one year -€72,546
down €72,546 (-91.9%), from €78,910 to €6,363
of which Other amounts receivable: -€40,611
- Tangible fixed assets -€15,700
down €15,700 (-34.6%), from €45,430 to €29,730
- Cash +€4,217
up €4,217 (+23.5%), from €17,920 to €22,137
mainly Receivables within one year (+€72,546) and Net result for the year (+€56,471)
- Tax, wage and social debts +€30,182
up €30,182 (+475%), from €6,357 to €36,539
- Reserves -€20,653
down €20,653 (-7.3%), from €282,428 to €261,775
- Debts after one year -€8,338
down €8,338 (-51.2%), from €16,277 to €7,939
- Trade debts +€7,026
up €7,026 (+191%), from €3,669 to €10,695
- Gross operating margin +€101,435
up €101,435, from -€7,333 to €94,102
- Taxes +€26,933
up €26,933 (+892%), from €3,018 to €29,951
- Financial income -€19,438
down €19,438 (-73.6%), from €26,406 to €6,967
- Financial charges -€5,177
down €5,177, from €2,796 to -€2,381
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €396,847 | €406,462 | +€9,616 | +2.4% |
| Fixed assets | 21/28 | €45,430 | €29,730 | -€15,700 | -34.6% |
| Tangible fixed assets | 22/27 | €45,430 | €29,730 | -€15,700 | -34.6% |
| Furniture and vehicles | 24 | €45,430 | €29,730 | -€15,700 | -34.6% |
| Current assets | 29/58 | €351,417 | €376,733 | +€25,316 | +7.2% |
| Amounts receivable within one year | 40/41 | €78,910 | €6,363 | -€72,546 | -91.9% |
| Trade receivables | 40 | €31,936 | €0 | -€31,936 | -100% |
| Other amounts receivable | 41 | €46,974 | €6,363 | -€40,611 | -86.5% |
| Current investments | 50/53 | €251,383 | €346,227 | +€94,844 | +37.7% |
| Cash at bank and in hand | 54/58 | €17,920 | €22,137 | +€4,217 | +23.5% |
| Deferred charges and accrued income | 490/1 | €3,204 | €2,006 | -€1,199 | -37.4% |
| Total equity and liabilities | 10/49 | €396,847 | €406,462 | +€9,616 | +2.4% |
| Equity | 10/15 | €362,530 | €341,877 | -€20,653 | -5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €282,428 | €261,775 | -€20,653 | -7.3% |
| Distributable reserves | 133 | €282,428 | €261,775 | -€20,653 | -7.3% |
| Profit (loss) carried forward | 14 | €61,502 | €61,502 | = | 0.0% |
| Amounts payable | 17/49 | €34,317 | €64,585 | +€30,269 | +88.2% |
| Amounts payable after more than one year | 17 | €16,277 | €7,939 | -€8,338 | -51.2% |
| Financial debts | 170/4 | €16,277 | €7,939 | -€8,338 | -51.2% |
| Amounts payable within one year | 42/48 | €18,040 | €56,647 | +€38,606 | +214% |
| Current portion of amounts payable after more than one year | 42 | €8,014 | €8,338 | +€324 | +4.0% |
| Financial debts | 43 | - | €1,074 | +€1,074 | |
| Credit institutions | 430/8 | - | €1,074 | +€1,074 | |
| Trade debts | 44 | €3,669 | €10,695 | +€7,026 | +191% |
| Suppliers | 440/4 | €3,669 | €10,695 | +€7,026 | +191% |
| Taxes, remuneration and social security | 45 | €6,357 | €36,539 | +€30,182 | +475% |
| Taxes | 450/3 | €6,357 | €36,539 | +€30,182 | +475% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,700 | €15,700 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,302 | €1,329 | +€27 | +2.1% |
| Gross operating margin | 9900 | -€7,333 | €94,102 | +€101,435 | |
| Operating profit (loss) | 9901 | -€24,335 | €77,073 | +€101,408 | |
| Financial income | 75/76B | €26,406 | €6,967 | -€19,438 | -73.6% |
| Recurring financial income | 75 | €26,406 | €6,967 | -€19,438 | -73.6% |
| Financial charges | 65/66B | €2,796 | -€2,381 | -€5,177 | |
| Recurring financial charges | 65 | €2,796 | -€2,381 | -€5,177 | |
| Profit (loss) for the period before taxes | 9903 | -€725 | €86,422 | +€87,147 | |
| Income taxes | 67/77 | €3,018 | €29,951 | +€26,933 | +892% |
| Profit (loss) for the period | 9904 | -€3,743 | €56,471 | +€60,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,743 | €56,471 | +€60,214 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.