MJS Legal: 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 Legal
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Receivables within one year +€9,997
up €9,997 (+74.6%), from €13,400 to €23,397
of which Other amounts receivable: +€6,117
- Cash -€4,208
down €4,208 (-15.3%), from €27,508 to €23,300
mainly Current investments (-€30,000) and Receivables within one year (-€9,997)
- Tangible fixed assets -€3,511
down €3,511 (-28.6%), from €12,289 to €8,778
- Profit (loss) carried forward +€32,827
up €32,827 (+78.4%), from €41,868 to €74,695
- Other debts -€2,471
down €2,471 (-74.4%), from €3,321 to €850
- Tax, wage and social debts +€1,958
up €1,958 (+31.5%), from €6,212 to €8,170
- Gross operating margin +€4,595
up €4,595 (+10.9%), from €42,231 to €46,826
- Taxes +€1,206
up €1,206 (+14.8%), from €8,125 to €9,331
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 | €53,424 | €85,714 | +€32,290 | +60.4% |
| Fixed assets | 21/28 | €12,289 | €8,778 | -€3,511 | -28.6% |
| Tangible fixed assets | 22/27 | €12,289 | €8,778 | -€3,511 | -28.6% |
| Furniture and vehicles | 24 | €12,289 | €8,778 | -€3,511 | -28.6% |
| Current assets | 29/58 | €41,135 | €76,936 | +€35,801 | +87.0% |
| Amounts receivable within one year | 40/41 | €13,400 | €23,397 | +€9,997 | +74.6% |
| Trade receivables | 40 | €13,400 | €17,280 | +€3,880 | +29.0% |
| Other amounts receivable | 41 | - | €6,117 | +€6,117 | |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €27,508 | €23,300 | -€4,208 | -15.3% |
| Deferred charges and accrued income | 490/1 | €227 | €240 | +€12 | +5.4% |
| Total equity and liabilities | 10/49 | €53,424 | €85,714 | +€32,290 | +60.4% |
| Equity | 10/15 | €43,868 | €76,695 | +€32,827 | +74.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,868 | €74,695 | +€32,827 | +78.4% |
| Amounts payable | 17/49 | €9,556 | €9,020 | -€537 | -5.6% |
| Amounts payable within one year | 42/48 | €9,532 | €9,020 | -€513 | -5.4% |
| Taxes, remuneration and social security | 45 | €6,212 | €8,170 | +€1,958 | +31.5% |
| Taxes | 450/3 | €6,212 | €8,170 | +€1,958 | +31.5% |
| Other amounts payable | 47/48 | €3,321 | €850 | -€2,471 | -74.4% |
| Accrued charges and deferred income | 492/3 | €24 | - | -€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,511 | €3,511 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €42,231 | €46,826 | +€4,595 | +10.9% |
| Operating profit (loss) | 9901 | €38,214 | €42,795 | +€4,581 | +12.0% |
| Financial income | 75/76B | - | €253 | +€253 | |
| Recurring financial income | 75 | - | €253 | +€253 | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +2.7% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €38,175 | €43,008 | +€4,833 | +12.7% |
| Income taxes | 67/77 | €8,125 | €9,331 | +€1,206 | +14.8% |
| Profit (loss) for the period | 9904 | €30,050 | €33,677 | +€3,627 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,050 | €33,677 | +€3,627 | +12.1% |
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 27 October 2026 via checked.be.