CLEAN MAGIC: what changed
Two fiscal 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.
CLEAN MAGIC
Largest movements
- Receivables within one year -€133,887
down €133,887 (-47.1%), from €284,477 to €150,590
of which Trade receivables: -€136,587
- Cash +€103,884
up €103,884 (+460.8%), from €22,544 to €126,429
mainly Receivables within one year (+€133,887) and Other debts (+€64,043)
- Tangible fixed assets -€25,910
down €25,910 (-21.3%), from €121,780 to €95,870
of which Furniture and vehicles: -€23,732
- Other debts +€64,043
up €64,043 (+52.7%), from €121,419 to €185,461
- Profit (loss) carried forward -€61,067
down €61,067 (-146.0%), from -€41,814 to -€102,881
- Tax, wage and social debts -€49,122
down €49,122 (-29.2%), from €168,202 to €119,080
- Trade debts -€5,571
down €5,571 (-11.8%), from €47,383 to €41,811
- Staff costs +€48,838
up €48,838 (+4.8%), from €1.0m to €1.1m
- Gross operating margin +€25,256
up €25,256 (+2.5%), from €1.0m to €1.0m
- Depreciation +€13,439
up €13,439 (+96.5%), from €13,933 to €27,372
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 | €431,201 | €379,484 | -€51,717 | -12.0% |
| Fixed assets | 21/28 | €121,780 | €95,870 | -€25,910 | -21.3% |
| Tangible fixed assets | 22/27 | €121,780 | €95,870 | -€25,910 | -21.3% |
| Plant, machinery and equipment | 23 | €9,436 | €7,757 | -€1,679 | -17.8% |
| Furniture and vehicles | 24 | €107,767 | €84,035 | -€23,732 | -22.0% |
| Other tangible fixed assets | 26 | €4,577 | €4,077 | -€500 | -10.9% |
| Current assets | 29/58 | €309,421 | €283,615 | -€25,807 | -8.3% |
| Amounts receivable within one year | 40/41 | €284,477 | €150,590 | -€133,887 | -47.1% |
| Trade receivables | 40 | €282,118 | €145,531 | -€136,587 | -48.4% |
| Other amounts receivable | 41 | €2,359 | €5,059 | +€2,700 | +114.4% |
| Cash at bank and in hand | 54/58 | €22,544 | €126,429 | +€103,884 | +460.8% |
| Deferred charges and accrued income | 490/1 | €2,399 | €6,596 | +€4,197 | +174.9% |
| Total equity and liabilities | 10/49 | €431,201 | €379,484 | -€51,717 | -12.0% |
| Equity | 10/15 | €94,198 | €33,131 | -€61,067 | -64.8% |
| Contributions | 10/11 | €60,450 | €60,450 | = | 0.0% |
| Reserves | 13 | €75,563 | €75,563 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,187 | €5,187 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,187 | €5,187 | = | 0.0% |
| Distributable reserves | 133 | €70,375 | €70,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,814 | -€102,881 | -€61,067 | -146.0% |
| Amounts payable | 17/49 | €337,003 | €346,353 | +€9,350 | +2.8% |
| Amounts payable within one year | 42/48 | €337,003 | €346,353 | +€9,350 | +2.8% |
| Trade debts | 44 | €47,383 | €41,811 | -€5,571 | -11.8% |
| Suppliers | 440/4 | €47,383 | €41,811 | -€5,571 | -11.8% |
| Taxes, remuneration and social security | 45 | €168,202 | €119,080 | -€49,122 | -29.2% |
| Remuneration and social security | 454/9 | €168,202 | €119,080 | -€49,122 | -29.2% |
| Other amounts payable | 47/48 | €121,419 | €185,461 | +€64,043 | +52.7% |
| Remuneration, social security and pensions | 62 | €1,011,864 | €1,060,701 | +€48,838 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,933 | €27,372 | +€13,439 | +96.5% |
| Other operating charges | 640/8 | €2,742 | €2,836 | +€93 | +3.4% |
| Gross operating margin | 9900 | €1,005,803 | €1,031,059 | +€25,256 | +2.5% |
| Operating profit (loss) | 9901 | -€22,736 | -€59,850 | -€37,114 | -163.2% |
| Financial income | 75/76B | €570 | €95 | -€475 | -83.4% |
| Recurring financial income | 75 | €570 | €95 | -€475 | -83.4% |
| Financial charges | 65/66B | €748 | €1,011 | +€264 | +35.3% |
| Recurring financial charges | 65 | €748 | €1,011 | +€264 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,913 | -€60,767 | -€37,853 | -165.2% |
| Income taxes | 67/77 | €2,641 | €300 | -€2,340 | -88.6% |
| Profit (loss) for the period | 9904 | -€25,554 | -€61,067 | -€35,513 | -139.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,554 | -€61,067 | -€35,513 | -139.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.