MOJO 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.
What changed
MOJO Consulting
NACE 66.191, Agents and brokers in banking services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€254,993
2024 · €218,258+€36,736
Equity
€1.1m
2024 · €933,512+€174,993
Cash
€95,045
2024 · €115,742-€20,697
Balance sheet total
€3.8m
2024 · €3.0m+€846,432
Largest movements
Assets
- Tangible fixed assets +€603,606
up €603,606 (+37.3%), from €1.6m to €2.2m
of which Land and buildings: +€613,309
- Current investments +€248,388
up €248,388 (+22.6%), from €1.1m to €1.3m
Equity and liabilities
- Debts after one year +€576,635
up €576,635 (+40.9%), from €1.4m to €2.0m
- Reserves +€175,000
up €175,000 (+19.2%), from €910,000 to €1.1m
of which Distributable reserves: +€175,000
- Other debts +€86,627
up €86,627 (+18.9%), from €458,232 to €544,860
Income statement
- Financial income +€121,183
up €121,183 (+252%), from €48,103 to €169,285
- Depreciation +€80,975
up €80,975 (+52.1%), from €155,352 to €236,327
- Taxes -€42,721
down €42,721 (-59.2%), from €72,111 to €29,390
- Financial charges +€34,628
up €34,628 (+60.1%), from €57,603 to €92,231
- Gross operating margin -€10,974
down €10,974 (-2.4%), from €460,139 to €449,165
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.
Result 2024
€218,258
Gross operating margin
-€10,974
Depreciation
-€80,975
Other operating charges
-€1,443
Other operating items
+€852
Financial income
+€121,183
Financial charges
-€34,628
Taxes
+€42,721
Result 2025
€254,993
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€541,978
Investment
-€1.1m
Financing
+€524,646
Cash 2024
€115,742
From operations (derived)
+€541,978
Net result for the year
+€254,993
Depreciation
+€236,327
Receivables within one year
-€16,487
Smaller working-capital items
-€713
Tax, wage and social debts
-€23,468
Other debts
+€86,627
Accrued charges and deferred income
+€4,699
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€838,933
Current investments
-€248,388
Financing
+€524,646
Debts after one year
+€576,635
Current portion of long-term debt
+€28,496
Short-term financial debts
-€485
Contributions, distributions and other
-€80,000
Cash 2025
€95,045
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,954,287 | €3,800,719 | +€846,432 | +28.7% |
| Fixed assets | 21/28 | €1,627,911 | €2,230,518 | +€602,606 | +37.0% |
| Tangible fixed assets | 22/27 | €1,617,911 | €2,221,518 | +€603,606 | +37.3% |
| Land and buildings | 22 | €1,592,506 | €2,205,816 | +€613,309 | +38.5% |
| Furniture and vehicles | 24 | €14,183 | €8,220 | -€5,963 | -42.0% |
| Other tangible fixed assets | 26 | €11,222 | €7,481 | -€3,741 | -33.3% |
| Financial fixed assets | 28 | €10,000 | €9,000 | -€1,000 | -10.0% |
| Current assets | 29/58 | €1,326,376 | €1,570,202 | +€243,825 | +18.4% |
| Amounts receivable within one year | 40/41 | €108,429 | €124,916 | +€16,487 | +15.2% |
| Other amounts receivable | 41 | €108,429 | €124,916 | +€16,487 | +15.2% |
| Current investments | 50/53 | €1,099,395 | €1,347,783 | +€248,388 | +22.6% |
| Cash at bank and in hand | 54/58 | €115,742 | €95,045 | -€20,697 | -17.9% |
| Deferred charges and accrued income | 490/1 | €2,810 | €2,458 | -€353 | -12.5% |
| Total equity and liabilities | 10/49 | €2,954,287 | €3,800,719 | +€846,432 | +28.7% |
| Equity | 10/15 | €933,512 | €1,108,505 | +€174,993 | +18.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €910,000 | €1,085,000 | +€175,000 | +19.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €908,000 | €1,083,000 | +€175,000 | +19.3% |
| Profit (loss) carried forward | 14 | €3,512 | €3,505 | -€7 | -0.2% |
| Amounts payable | 17/49 | €2,020,776 | €2,692,214 | +€671,438 | +33.2% |
| Amounts payable after more than one year | 17 | €1,408,386 | €1,985,021 | +€576,635 | +40.9% |
| Financial debts | 170/4 | €1,408,386 | €1,985,021 | +€576,635 | +40.9% |
| Amounts payable within one year | 42/48 | €590,305 | €680,410 | +€90,105 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €86,880 | €115,376 | +€28,496 | +32.8% |
| Financial debts | 43 | €11,824 | €11,339 | -€485 | -4.1% |
| Credit institutions | 430/8 | €11,824 | €11,339 | -€485 | -4.1% |
| Trade debts | 44 | €5,322 | €4,257 | -€1,066 | -20.0% |
| Suppliers | 440/4 | €5,322 | €4,257 | -€1,066 | -20.0% |
| Taxes, remuneration and social security | 45 | €28,046 | €4,578 | -€23,468 | -83.7% |
| Taxes | 450/3 | €25,388 | - | -€25,388 | |
| Remuneration and social security | 454/9 | €2,658 | €4,578 | +€1,920 | +72.2% |
| Other amounts payable | 47/48 | €458,232 | €544,860 | +€86,627 | +18.9% |
| Accrued charges and deferred income | 492/3 | €22,085 | €26,784 | +€4,699 | +21.3% |
| Non-recurring operating income | 76A | €29,600 | €8,333 | -€21,267 | -71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,352 | €236,327 | +€80,975 | +52.1% |
| Other operating charges | 640/8 | €3,962 | €5,406 | +€1,443 | +36.4% |
| Non-recurring operating charges | 66A | €955 | €103 | -€852 | -89.2% |
| Gross operating margin | 9900 | €460,139 | €449,165 | -€10,974 | -2.4% |
| Operating profit (loss) | 9901 | €299,870 | €207,329 | -€92,540 | -30.9% |
| Financial income | 75/76B | €48,103 | €169,285 | +€121,183 | +252% |
| Recurring financial income | 75 | €48,103 | €169,285 | +€121,183 | +252% |
| Financial charges | 65/66B | €57,603 | €92,231 | +€34,628 | +60.1% |
| Recurring financial charges | 65 | €57,603 | €92,231 | +€34,628 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €290,369 | €284,383 | -€5,985 | -2.1% |
| Income taxes | 67/77 | €72,111 | €29,390 | -€42,721 | -59.2% |
| Profit (loss) for the period | 9904 | €218,258 | €254,993 | +€36,736 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €218,258 | €254,993 | +€36,736 | +16.8% |
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 31 October 2026 via checked.be.