MRJ 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.
MRJ CONSULTING
Largest movements
- Cash -€123,067
down €123,067 (-72.0%), from €170,878 to €47,811
mainly Contributions, distributions and other (-€223,687) and Investment in fixed assets (net) (-€82,164)
- Tangible fixed assets +€59,433
up €59,433 (+267%), from €22,256 to €81,689
of which Furniture and vehicles: +€59,914
- Receivables within one year -€25,000
no longer reported in 2025 (was €25,000)
- Profit (loss) carried forward -€185,760
no longer reported in 2025 (was €185,760)
- Other debts +€37,723
up €37,723 (+2,899%), from €1,301 to €39,024
- Current portion of long-term debt +€35,811
new in 2025: €35,811
- Debts after one year +€24,481
new in 2025: €24,481
- Gross operating margin -€19,547
down €19,547 (-20.8%), from €94,039 to €74,493
- Depreciation +€7,921
up €7,921 (+53.5%), from €14,810 to €22,731
- Taxes -€5,064
down €5,064 (-29.6%), from €17,131 to €12,067
- Financial income -€983
down €983 (-87.5%), from €1,123 to €140
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 | €219,697 | €131,193 | -€88,504 | -40.3% |
| Fixed assets | 21/28 | €22,256 | €81,689 | +€59,433 | +267% |
| Tangible fixed assets | 22/27 | €22,256 | €81,689 | +€59,433 | +267% |
| Plant, machinery and equipment | 23 | €1,427 | €946 | -€481 | -33.7% |
| Furniture and vehicles | 24 | €20,829 | €80,743 | +€59,914 | +288% |
| Current assets | 29/58 | €197,441 | €49,504 | -€147,937 | -74.9% |
| Amounts receivable within one year | 40/41 | €25,000 | - | -€25,000 | |
| Other amounts receivable | 41 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €170,878 | €47,811 | -€123,067 | -72.0% |
| Deferred charges and accrued income | 490/1 | €1,563 | €1,693 | +€130 | +8.3% |
| Total equity and liabilities | 10/49 | €219,697 | €131,193 | -€88,504 | -40.3% |
| Equity | 10/15 | €187,760 | €2,000 | -€185,760 | -98.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,760 | - | -€185,760 | |
| Amounts payable | 17/49 | €31,936 | €129,193 | +€97,256 | +305% |
| Amounts payable after more than one year | 17 | - | €24,481 | +€24,481 | |
| Financial debts | 170/4 | - | €24,481 | +€24,481 | |
| Amounts payable within one year | 42/48 | €31,936 | €104,712 | +€72,775 | +228% |
| Current portion of amounts payable after more than one year | 42 | - | €35,811 | +€35,811 | |
| Trade debts | 44 | €1,900 | €695 | -€1,205 | -63.4% |
| Suppliers | 440/4 | €1,900 | €695 | -€1,205 | -63.4% |
| Taxes, remuneration and social security | 45 | €28,735 | €29,182 | +€446 | +1.6% |
| Taxes | 450/3 | €28,735 | €29,182 | +€446 | +1.6% |
| Other amounts payable | 47/48 | €1,301 | €39,024 | +€37,723 | +2,899% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,810 | €22,731 | +€7,921 | +53.5% |
| Other operating charges | 640/8 | €873 | €927 | +€55 | +6.3% |
| Gross operating margin | 9900 | €94,039 | €74,493 | -€19,547 | -20.8% |
| Operating profit (loss) | 9901 | €78,357 | €50,835 | -€27,522 | -35.1% |
| Financial income | 75/76B | €1,123 | €140 | -€983 | -87.5% |
| Recurring financial income | 75 | €1,123 | €140 | -€983 | -87.5% |
| Financial charges | 65/66B | €135 | €981 | +€846 | +627% |
| Recurring financial charges | 65 | €135 | €981 | +€846 | +627% |
| Profit (loss) for the period before taxes | 9903 | €79,346 | €49,994 | -€29,351 | -37.0% |
| Income taxes | 67/77 | €17,131 | €12,067 | -€5,064 | -29.6% |
| Profit (loss) for the period | 9904 | €62,214 | €37,927 | -€24,287 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,214 | €37,927 | -€24,287 | -39.0% |
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 19 October 2026 via checked.be.