MRJ Consult: 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.
MRJ Consult
Largest movements
- Receivables within one year -€17,792
down €17,792 (-26.6%), from €66,815 to €49,023
of which Trade receivables: -€24,378
- Cash +€10,230
up €10,230 (+11.3%), from €90,731 to €100,961
mainly Receivables within one year (+€17,792) and Net result for the year (+€9,096)
- Tangible fixed assets +€1,989
up €1,989 (+36.7%), from €5,425 to €7,414
of which Land and buildings: +€5,406
- Profit (loss) carried forward +€9,096
up €9,096 (+6.3%), from €145,473 to €154,569
- Tax, wage and social debts -€7,695
down €7,695 (-78.7%), from €9,781 to €2,086
- Trade debts -€7,544
down €7,544 (-87.6%), from €8,610 to €1,065
- Gross operating margin -€39,890
down €39,890 (-69.3%), from €57,571 to €17,681
- Taxes -€7,513
down €7,513 (-65.1%), from €11,533 to €4,021
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.
Cash bridge derived
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 | €163,977 | €157,821 | -€6,156 | -3.8% |
| Fixed assets | 21/28 | €5,425 | €7,414 | +€1,989 | +36.7% |
| Tangible fixed assets | 22/27 | €5,425 | €7,414 | +€1,989 | +36.7% |
| Land and buildings | 22 | - | €5,406 | +€5,406 | |
| Furniture and vehicles | 24 | €5,425 | €2,008 | -€3,417 | -63.0% |
| Current assets | 29/58 | €158,553 | €150,407 | -€8,145 | -5.1% |
| Amounts receivable within one year | 40/41 | €66,815 | €49,023 | -€17,792 | -26.6% |
| Trade receivables | 40 | €55,849 | €31,471 | -€24,378 | -43.7% |
| Other amounts receivable | 41 | €10,967 | €17,553 | +€6,586 | +60.1% |
| Cash at bank and in hand | 54/58 | €90,731 | €100,961 | +€10,230 | +11.3% |
| Deferred charges and accrued income | 490/1 | €1,006 | €423 | -€583 | -58.0% |
| Total equity and liabilities | 10/49 | €163,977 | €157,821 | -€6,156 | -3.8% |
| Equity | 10/15 | €145,573 | €154,669 | +€9,096 | +6.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,473 | €154,569 | +€9,096 | +6.3% |
| Amounts payable | 17/49 | €18,404 | €3,151 | -€15,252 | -82.9% |
| Amounts payable within one year | 42/48 | €18,391 | €3,151 | -€15,239 | -82.9% |
| Trade debts | 44 | €8,610 | €1,065 | -€7,544 | -87.6% |
| Suppliers | 440/4 | €8,610 | €1,065 | -€7,544 | -87.6% |
| Taxes, remuneration and social security | 45 | €9,781 | €2,086 | -€7,695 | -78.7% |
| Taxes | 450/3 | €9,781 | €2,086 | -€7,695 | -78.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,453 | €3,511 | +€58 | +1.7% |
| Other operating charges | 640/8 | €834 | €791 | -€43 | -5.1% |
| Gross operating margin | 9900 | €57,571 | €17,681 | -€39,890 | -69.3% |
| Operating profit (loss) | 9901 | €53,284 | €13,379 | -€39,906 | -74.9% |
| Financial income | 75/76B | €300 | €507 | +€207 | +69.1% |
| Recurring financial income | 75 | €300 | €507 | +€207 | +69.1% |
| Financial charges | 65/66B | €1,287 | €769 | -€518 | -40.2% |
| Recurring financial charges | 65 | €1,287 | €769 | -€518 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €52,297 | €13,117 | -€39,181 | -74.9% |
| Income taxes | 67/77 | €11,533 | €4,021 | -€7,513 | -65.1% |
| Profit (loss) for the period | 9904 | €40,764 | €9,096 | -€31,668 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,764 | €9,096 | -€31,668 | -77.7% |
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 10 October 2026 via checked.be.