MOJO (Management Services): 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.
MOJO (Management Services)
Largest movements
- Cash +€16,963
up €16,963 (+57.7%), from €29,401 to €46,365
mainly Receivables within one year (+€6,727) and Tax, wage and social debts (+€6,546)
- Receivables within one year -€6,727
down €6,727 (-28.0%), from €24,040 to €17,312
of which Trade receivables: -€6,858
- Deferred charges and accrued income -€900
down €900 (-34.3%), from €2,625 to €1,725
- Tax, wage and social debts +€6,546
up €6,546 (+107%), from €6,102 to €12,648
of which Remuneration and social security: +€5,807
- Trade debts +€2,671
up €2,671 (+50.4%), from €5,300 to €7,971
- Profit (loss) carried forward +€2,477
up €2,477 (+10.7%), from €23,225 to €25,702
- Other debts -€2,143
down €2,143 (-10.2%), from €21,099 to €18,956
- Gross operating margin +€35,346
up €35,346, from -€17,313 to €18,033
- Write-downs +€9,600
new in 2025: €9,600
- Financial charges +€2,385
up €2,385 (+193%), from €1,233 to €3,618
- Other operating charges +€1,782
up €1,782 (+677%), from €263 to €2,045
- Taxes -€865
down €865, from €128 to -€737
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 | €57,851 | €66,927 | +€9,076 | +15.7% |
| Fixed assets | 21/28 | €786 | €525 | -€261 | -33.2% |
| Tangible fixed assets | 22/27 | €786 | €525 | -€261 | -33.2% |
| Furniture and vehicles | 24 | €786 | €525 | -€261 | -33.2% |
| Current assets | 29/58 | €57,066 | €66,402 | +€9,336 | +16.4% |
| Amounts receivable after more than one year | 29 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,040 | €17,312 | -€6,727 | -28.0% |
| Trade receivables | 40 | €23,444 | €16,586 | -€6,858 | -29.3% |
| Other amounts receivable | 41 | €596 | €727 | +€131 | +21.9% |
| Cash at bank and in hand | 54/58 | €29,401 | €46,365 | +€16,963 | +57.7% |
| Deferred charges and accrued income | 490/1 | €2,625 | €1,725 | -€900 | -34.3% |
| Total equity and liabilities | 10/49 | €57,851 | €66,927 | +€9,076 | +15.7% |
| Equity | 10/15 | €24,725 | €27,202 | +€2,477 | +10.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,225 | €25,702 | +€2,477 | +10.7% |
| Amounts payable | 17/49 | €33,126 | €39,725 | +€6,599 | +19.9% |
| Amounts payable within one year | 42/48 | €33,126 | €39,575 | +€6,449 | +19.5% |
| Financial debts | 43 | €626 | €0 | -€626 | -100% |
| Credit institutions | 430/8 | €626 | €0 | -€626 | -100% |
| Trade debts | 44 | €5,300 | €7,971 | +€2,671 | +50.4% |
| Suppliers | 440/4 | €5,300 | €7,971 | +€2,671 | +50.4% |
| Taxes, remuneration and social security | 45 | €6,102 | €12,648 | +€6,546 | +107% |
| Taxes | 450/3 | €5,899 | €6,638 | +€739 | +12.5% |
| Remuneration and social security | 454/9 | €203 | €6,010 | +€5,807 | +2,860% |
| Other amounts payable | 47/48 | €21,099 | €18,956 | -€2,143 | -10.2% |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Non-recurring operating income | 76A | - | €864 | +€864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €261 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,600 | +€9,600 | |
| Other operating charges | 640/8 | €263 | €2,045 | +€1,782 | +677% |
| Gross operating margin | 9900 | -€17,313 | €18,033 | +€35,346 | |
| Operating profit (loss) | 9901 | -€17,837 | €6,128 | +€23,965 | |
| Financial income | 75/76B | €4 | €63 | +€60 | +1,614% |
| Recurring financial income | 75 | €4 | €63 | +€60 | +1,614% |
| Financial charges | 65/66B | €1,233 | €3,618 | +€2,385 | +193% |
| Recurring financial charges | 65 | €1,233 | €3,618 | +€2,385 | +193% |
| Profit (loss) for the period before taxes | 9903 | -€19,067 | €2,573 | +€21,639 | |
| Income taxes | 67/77 | €128 | -€737 | -€865 | |
| Profit (loss) for the period | 9904 | -€19,195 | €3,310 | +€22,504 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,195 | €3,310 | +€22,504 |
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 15 October 2026 via checked.be.