MoJa Consulting: what changed
MoJa Consulting
Largest movements
- Cash +€9,385
up €9,385 (+20.3%), from €46,315 to €55,700
mainly Net result for the year (+€25,574) and Receivables after one year (+€8,000)
- Receivables after one year -€8,000
down €8,000 (-47.1%), from €16,968 to €8,968
- Receivables within one year +€2,930
up €2,930 (+10.9%), from €26,829 to €29,759
of which Trade receivables: +€2,430
- Tangible fixed assets -€2,050
down €2,050 (-18.5%), from €11,101 to €9,051
of which Other tangible fixed assets: -€1,638
- Reserves +€25,574
up €25,574 (+38.4%), from €66,619 to €92,193
- Debts after one year -€8,263
down €8,263 (-100%), from €8,263 to €0
- Current portion of long-term debt -€8,085
down €8,085 (-49.5%), from €16,348 to €8,263
- Other debts -€6,120
down €6,120 (-65.8%), from €9,300 to €3,180
- Gross operating margin +€13,813
up €13,813 (+44.8%), from €30,863 to €44,676
- Taxes +€3,405
up €3,405 (+37.4%), from €9,110 to €12,516
- Depreciation -€1,874
down €1,874 (-47.8%), from €3,924 to €2,050
- Other operating charges +€1,466
up €1,466 (+221%), from €663 to €2,129
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,904 | €106,225 | +€2,321 | +2.2% |
| Fixed assets | 21/28 | €12,601 | €10,551 | -€2,050 | -16.3% |
| Tangible fixed assets | 22/27 | €11,101 | €9,051 | -€2,050 | -18.5% |
| Plant, machinery and equipment | 23 | €789 | €647 | -€142 | -18.0% |
| Furniture and vehicles | 24 | €270 | €0 | -€270 | -100% |
| Other tangible fixed assets | 26 | €10,042 | €8,404 | -€1,638 | -16.3% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €91,303 | €95,674 | +€4,371 | +4.8% |
| Amounts receivable after more than one year | 29 | €16,968 | €8,968 | -€8,000 | -47.1% |
| Other amounts receivable | 291 | €16,968 | €8,968 | -€8,000 | -47.1% |
| Amounts receivable within one year | 40/41 | €26,829 | €29,759 | +€2,930 | +10.9% |
| Trade receivables | 40 | €15,660 | €18,090 | +€2,430 | +15.5% |
| Other amounts receivable | 41 | €11,169 | €11,669 | +€500 | +4.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €46,315 | €55,700 | +€9,385 | +20.3% |
| Deferred charges and accrued income | 490/1 | €1,192 | €1,247 | +€56 | +4.7% |
| Total equity and liabilities | 10/49 | €103,904 | €106,225 | +€2,321 | +2.2% |
| Equity | 10/15 | €61,381 | €86,955 | +€25,574 | +41.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,619 | €92,193 | +€25,574 | +38.4% |
| Distributable reserves | 133 | €66,619 | €92,193 | +€25,574 | +38.4% |
| Profit (loss) carried forward | 14 | -€11,438 | -€11,438 | = | 0.0% |
| Amounts payable | 17/49 | €42,523 | €19,270 | -€23,253 | -54.7% |
| Amounts payable after more than one year | 17 | €8,263 | €0 | -€8,263 | -100% |
| Financial debts | 170/4 | €8,263 | €0 | -€8,263 | -100% |
| Amounts payable within one year | 42/48 | €34,259 | €19,270 | -€14,989 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €16,348 | €8,263 | -€8,085 | -49.5% |
| Financial debts | 43 | €2,072 | €2,065 | -€7 | -0.4% |
| Credit institutions | 430/8 | €2,072 | €2,065 | -€7 | -0.4% |
| Trade debts | 44 | €3,826 | €3,050 | -€776 | -20.3% |
| Suppliers | 440/4 | €3,826 | €3,050 | -€776 | -20.3% |
| Taxes, remuneration and social security | 45 | €2,713 | €2,712 | -€2 | -0.1% |
| Taxes | 450/3 | €2,713 | €2,712 | -€2 | -0.1% |
| Other amounts payable | 47/48 | €9,300 | €3,180 | -€6,120 | -65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,924 | €2,050 | -€1,874 | -47.8% |
| Other operating charges | 640/8 | €663 | €2,129 | +€1,466 | +221% |
| Non-recurring operating charges | 66A | €1,482 | €0 | -€1,482 | -100% |
| Gross operating margin | 9900 | €30,863 | €44,676 | +€13,813 | +44.8% |
| Operating profit (loss) | 9901 | €24,794 | €40,497 | +€15,703 | +63.3% |
| Financial income | 75/76B | €60 | €351 | +€292 | +490% |
| Recurring financial income | 75 | €60 | €351 | +€292 | +490% |
| Financial charges | 65/66B | €2,867 | €2,760 | -€108 | -3.8% |
| Recurring financial charges | 65 | €2,867 | €2,760 | -€108 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €21,986 | €38,089 | +€16,103 | +73.2% |
| Income taxes | 67/77 | €9,110 | €12,516 | +€3,405 | +37.4% |
| Profit (loss) for the period | 9904 | €12,876 | €25,574 | +€12,698 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,876 | €25,574 | +€12,698 | +98.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.