BEST MAGIC CLEAN: 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.
BEST MAGIC CLEAN
Largest movements
- Receivables within one year +€21,389
up €21,389 (+21.7%), from €98,691 to €120,080
of which Trade receivables: +€20,608
- Tangible fixed assets +€6,000
new in 2025: €6,000
- Cash -€4,024
down €4,024 (-16.1%), from €24,988 to €20,964
mainly Receivables within one year (-€21,389) and Trade debts (-€9,086)
- Profit (loss) carried forward +€19,984
up €19,984 (+200%), from €10,004 to €29,988
- Tax, wage and social debts +€11,851
up €11,851 (+206%), from €5,750 to €17,601
of which Remuneration and social security: +€9,351
- Trade debts -€9,086
down €9,086 (-8.7%), from €104,210 to €95,124
- Gross operating margin +€38,121
up €38,121 (+88.9%), from €42,865 to €80,986
- Staff costs +€18,589
up €18,589 (+50.1%), from €37,089 to €55,678
- Depreciation +€3,000
new in 2025: €3,000
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 | €123,964 | €147,113 | +€23,149 | +18.7% |
| Fixed assets | 21/28 | - | €6,000 | +€6,000 | |
| Tangible fixed assets | 22/27 | - | €6,000 | +€6,000 | |
| Furniture and vehicles | 24 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €123,964 | €141,113 | +€17,149 | +13.8% |
| Amounts receivable within one year | 40/41 | €98,691 | €120,080 | +€21,389 | +21.7% |
| Trade receivables | 40 | €97,882 | €118,490 | +€20,608 | +21.1% |
| Other amounts receivable | 41 | €809 | €1,590 | +€781 | +96.5% |
| Cash at bank and in hand | 54/58 | €24,988 | €20,964 | -€4,024 | -16.1% |
| Deferred charges and accrued income | 490/1 | €285 | €69 | -€216 | -75.8% |
| Total equity and liabilities | 10/49 | €123,964 | €147,113 | +€23,149 | +18.7% |
| Equity | 10/15 | €14,004 | €33,988 | +€19,984 | +143% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,004 | €29,988 | +€19,984 | +200% |
| Amounts payable | 17/49 | €109,960 | €113,125 | +€3,165 | +2.9% |
| Amounts payable within one year | 42/48 | €109,960 | €113,125 | +€3,165 | +2.9% |
| Trade debts | 44 | €104,210 | €95,124 | -€9,086 | -8.7% |
| Suppliers | 440/4 | €104,210 | €95,124 | -€9,086 | -8.7% |
| Taxes, remuneration and social security | 45 | €5,750 | €17,601 | +€11,851 | +206% |
| Taxes | 450/3 | - | €2,500 | +€2,500 | |
| Remuneration and social security | 454/9 | €5,750 | €15,101 | +€9,351 | +163% |
| Other amounts payable | 47/48 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €37,089 | €55,678 | +€18,589 | +50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,000 | +€3,000 | |
| Other operating charges | 640/8 | - | €659 | +€659 | |
| Gross operating margin | 9900 | €42,865 | €80,986 | +€38,121 | +88.9% |
| Operating profit (loss) | 9901 | €5,776 | €21,649 | +€15,873 | +275% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €321 | €154 | -€167 | -52.0% |
| Recurring financial charges | 65 | €321 | €154 | -€167 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €5,464 | €21,495 | +€16,031 | +293% |
| Income taxes | 67/77 | €1,137 | €1,511 | +€374 | +32.9% |
| Profit (loss) for the period | 9904 | €4,327 | €19,984 | +€15,657 | +362% |
| Profit (loss) for the period to be appropriated | 9905 | €4,327 | €19,984 | +€15,657 | +362% |
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 24 October 2026 via checked.be.