CENTRE MAGIC: 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.
CENTRE MAGIC
Largest movements
- Cash -€122,783
down €122,783 (-72.5%), from €169,279 to €46,497
mainly Contributions, distributions and other (-€117,650) and Receivables within one year (-€107,162)
- Receivables within one year +€107,162
up €107,162 (+31,652%), from €339 to €107,501
of which Other amounts receivable: +€106,759
- Tangible fixed assets +€28,341
up €28,341 (+96.6%), from €29,347 to €57,687
of which Plant, machinery and equipment: +€33,332
- Trade debts +€36,269
up €36,269 (+182%), from €19,938 to €56,207
- Reserves -€20,000
down €20,000 (-16.7%), from €120,000 to €100,000
- Tax, wage and social debts -€6,051
down €6,051 (-13.5%), from €44,942 to €38,891
of which Taxes: -€6,090
- Profit (loss) carried forward +€5,673
up €5,673 (+59.7%), from €9,499 to €15,172
- Other debts -€2,721
down €2,721 (-90.7%), from €3,000 to €279
- Staff costs -€12,259
down €12,259 (-21.9%), from €55,888 to €43,630
- Depreciation +€8,479
up €8,479 (+283%), from €2,999 to €11,478
- Gross operating margin +€6,309
up €6,309 (+3.3%), from €189,406 to €195,715
- Taxes +€2,672
up €2,672 (+8.3%), from €32,344 to €35,016
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 | €200,380 | €213,549 | +€13,169 | +6.6% |
| Fixed assets | 21/28 | €29,597 | €57,937 | +€28,341 | +95.8% |
| Tangible fixed assets | 22/27 | €29,347 | €57,687 | +€28,341 | +96.6% |
| Plant, machinery and equipment | 23 | €5,643 | €38,975 | +€33,332 | +591% |
| Furniture and vehicles | 24 | €23,704 | €18,712 | -€4,992 | -21.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €170,783 | €155,612 | -€15,171 | -8.9% |
| Amounts receivable within one year | 40/41 | €339 | €107,501 | +€107,162 | +31,652% |
| Trade receivables | 40 | €339 | €741 | +€403 | +119% |
| Other amounts receivable | 41 | - | €106,759 | +€106,759 | |
| Cash at bank and in hand | 54/58 | €169,279 | €46,497 | -€122,783 | -72.5% |
| Deferred charges and accrued income | 490/1 | €1,165 | €1,615 | +€449 | +38.6% |
| Total equity and liabilities | 10/49 | €200,380 | €213,549 | +€13,169 | +6.6% |
| Equity | 10/15 | €132,499 | €118,172 | -€14,327 | -10.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €100,000 | -€20,000 | -16.7% |
| Distributable reserves | 133 | €120,000 | €100,000 | -€20,000 | -16.7% |
| Profit (loss) carried forward | 14 | €9,499 | €15,172 | +€5,673 | +59.7% |
| Amounts payable | 17/49 | €67,881 | €95,377 | +€27,497 | +40.5% |
| Amounts payable within one year | 42/48 | €67,881 | €95,377 | +€27,497 | +40.5% |
| Trade debts | 44 | €19,938 | €56,207 | +€36,269 | +182% |
| Suppliers | 440/4 | €19,938 | €56,207 | +€36,269 | +182% |
| Taxes, remuneration and social security | 45 | €44,942 | €38,891 | -€6,051 | -13.5% |
| Taxes | 450/3 | €40,950 | €34,860 | -€6,090 | -14.9% |
| Remuneration and social security | 454/9 | €3,992 | €4,031 | +€39 | +1.0% |
| Other amounts payable | 47/48 | €3,000 | €279 | -€2,721 | -90.7% |
| Remuneration, social security and pensions | 62 | €55,888 | €43,630 | -€12,259 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,999 | €11,478 | +€8,479 | +283% |
| Other operating charges | 640/8 | €98 | €258 | +€160 | +164% |
| Gross operating margin | 9900 | €189,406 | €195,715 | +€6,309 | +3.3% |
| Operating profit (loss) | 9901 | €130,420 | €140,350 | +€9,929 | +7.6% |
| Financial income | 75/76B | €550 | - | -€550 | |
| Recurring financial income | 75 | €550 | - | -€550 | |
| Financial charges | 65/66B | €1,915 | €2,011 | +€96 | +5.0% |
| Recurring financial charges | 65 | €1,915 | €2,011 | +€96 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €129,056 | €138,338 | +€9,283 | +7.2% |
| Income taxes | 67/77 | €32,344 | €35,016 | +€2,672 | +8.3% |
| Profit (loss) for the period | 9904 | €96,711 | €103,323 | +€6,611 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €96,711 | €103,323 | +€6,611 | +6.8% |
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 13 October 2026 via checked.be.