LA FEE MAGIQUE: what changed
LA FEE MAGIQUE
Largest movements
- Deferred charges and accrued income +€9,718
up €9,718 (+80.7%), from €12,039 to €21,757
- Cash -€1,516
down €1,516 (-6.9%), from €21,973 to €20,456
mainly Deferred charges and accrued income (-€9,718) and Contributions, distributions and other (-€838)
- Profit (loss) carried forward +€4,085
up €4,085 (+87.4%), from €4,673 to €8,757
- Tax, wage and social debts +€2,579
up €2,579 (+22.0%), from €11,710 to €14,289
of which Remuneration and social security: +€2,579
- Other debts +€1,514
up €1,514 (+16.5%), from €9,155 to €10,669
- Gross operating margin +€11,134
up €11,134 (+7.6%), from €146,595 to €157,730
- Staff costs +€10,329
up €10,329 (+7.3%), from €142,030 to €152,360
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,060 | €42,235 | +€8,175 | +24.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €34,060 | €42,235 | +€8,175 | +24.0% |
| Amounts receivable within one year | 40/41 | €48 | €22 | -€26 | -53.8% |
| Trade receivables | 40 | €48 | €22 | -€26 | -53.8% |
| Cash at bank and in hand | 54/58 | €21,973 | €20,456 | -€1,516 | -6.9% |
| Deferred charges and accrued income | 490/1 | €12,039 | €21,757 | +€9,718 | +80.7% |
| Total equity and liabilities | 10/49 | €34,060 | €42,235 | +€8,175 | +24.0% |
| Equity | 10/15 | €13,173 | €17,257 | +€4,085 | +31.0% |
| Contributions | 10/11 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,673 | €8,757 | +€4,085 | +87.4% |
| Amounts payable | 17/49 | €20,887 | €24,978 | +€4,091 | +19.6% |
| Amounts payable within one year | 42/48 | €20,887 | €24,978 | +€4,091 | +19.6% |
| Trade debts | 44 | €23 | €20 | -€2 | -10.4% |
| Suppliers | 440/4 | €23 | €20 | -€2 | -10.4% |
| Taxes, remuneration and social security | 45 | €11,710 | €14,289 | +€2,579 | +22.0% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €11,710 | €14,289 | +€2,579 | +22.0% |
| Other amounts payable | 47/48 | €9,155 | €10,669 | +€1,514 | +16.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €142,030 | €152,360 | +€10,329 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €0 | -€175 | -100% |
| Other operating charges | 640/8 | €387 | €436 | +€49 | +12.7% |
| Gross operating margin | 9900 | €146,595 | €157,730 | +€11,134 | +7.6% |
| Operating profit (loss) | 9901 | €4,002 | €4,933 | +€931 | +23.3% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €45 | €11 | -€34 | -75.0% |
| Recurring financial charges | 65 | €45 | €11 | -€34 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | €3,960 | €4,922 | +€962 | +24.3% |
| Profit (loss) for the period | 9904 | €3,960 | €4,922 | +€962 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,960 | €4,922 | +€962 | +24.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.