DIGITAL 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.
DIGITAL MAGIC
Largest movements
- Cash -€8,736
down €8,736 (-40.9%), from €21,370 to €12,634
mainly Investment in fixed assets (net) (-€9,561) and Receivables within one year (-€5,270)
- Tangible fixed assets +€8,185
up €8,185 (+679.2%), from €1,205 to €9,390
- Receivables within one year +€5,270
up €5,270 (+62.1%), from €8,486 to €13,756
of which Other amounts receivable: +€10,287
- Trade debts +€4,523
up €4,523 (+34.2%), from €13,239 to €17,762
- Profit (loss) carried forward +€1,575
up €1,575 (+2.9%), from -€55,208 to -€53,633
- Tax, wage and social debts -€1,285
down €1,285 (-52.5%), from €2,448 to €1,163
- Gross operating margin +€16,127
up €16,127, from -€11,652 to €4,475
- Depreciation +€570
up €570 (+70.7%), from €806 to €1,376
- Other operating charges -€345
down €345 (-26.1%), from €1,324 to €979
- Financial charges -€179
down €179 (-34.2%), from €524 to €345
- Financial income -€143
down €143 (-98.3%), from €145 to €2
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 | €31,889 | €36,515 | +€4,626 | +14.5% |
| Fixed assets | 21/28 | €1,765 | €9,950 | +€8,185 | +463.7% |
| Tangible fixed assets | 22/27 | €1,205 | €9,390 | +€8,185 | +679.2% |
| Furniture and vehicles | 24 | €1,205 | €9,390 | +€8,185 | +679.2% |
| Financial fixed assets | 28 | €560 | €560 | = | 0.0% |
| Current assets | 29/58 | €30,124 | €26,565 | -€3,559 | -11.8% |
| Amounts receivable within one year | 40/41 | €8,486 | €13,756 | +€5,270 | +62.1% |
| Trade receivables | 40 | €8,239 | €3,222 | -€5,017 | -60.9% |
| Other amounts receivable | 41 | €247 | €10,534 | +€10,287 | +4162.4% |
| Cash at bank and in hand | 54/58 | €21,370 | €12,634 | -€8,736 | -40.9% |
| Deferred charges and accrued income | 490/1 | €268 | €175 | -€93 | -34.5% |
| Total equity and liabilities | 10/49 | €31,889 | €36,515 | +€4,626 | +14.5% |
| Equity | 10/15 | -€49,008 | -€47,433 | +€1,575 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,208 | -€53,633 | +€1,575 | +2.9% |
| Amounts payable | 17/49 | €80,897 | €83,949 | +€3,051 | +3.8% |
| Amounts payable after more than one year | 17 | €38,750 | €38,750 | = | 0.0% |
| Financial debts | 170/4 | €38,750 | €38,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €42,147 | €45,103 | +€2,955 | +7.0% |
| Trade debts | 44 | €13,239 | €17,762 | +€4,523 | +34.2% |
| Suppliers | 440/4 | €13,239 | €17,762 | +€4,523 | +34.2% |
| Taxes, remuneration and social security | 45 | €2,448 | €1,163 | -€1,285 | -52.5% |
| Taxes | 450/3 | €2,448 | €1,163 | -€1,285 | -52.5% |
| Other amounts payable | 47/48 | €26,461 | €26,178 | -€282 | -1.1% |
| Accrued charges and deferred income | 492/3 | - | €96 | +€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €806 | €1,376 | +€570 | +70.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €99 | €0 | -€99 | -100.0% |
| Other operating charges | 640/8 | €1,324 | €979 | -€345 | -26.1% |
| Gross operating margin | 9900 | -€11,652 | €4,475 | +€16,127 | |
| Operating profit (loss) | 9901 | -€13,882 | €2,120 | +€16,002 | |
| Financial income | 75/76B | €145 | €2 | -€143 | -98.3% |
| Recurring financial income | 75 | €145 | €2 | -€143 | -98.3% |
| Financial charges | 65/66B | €524 | €345 | -€179 | -34.2% |
| Recurring financial charges | 65 | €524 | €345 | -€179 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,260 | €1,778 | +€16,038 | |
| Income taxes | 67/77 | €249 | €203 | -€47 | -18.8% |
| Profit (loss) for the period | 9904 | -€14,510 | €1,575 | +€16,085 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,510 | €1,575 | +€16,085 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.