LE MAGICIEN DU SON: 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.
LE MAGICIEN DU SON
Largest movements
- Cash +€9,514
up €9,514 (+167%), from €5,688 to €15,201
mainly Net result for the year (+€8,434) and Receivables within one year (+€3,443)
- Receivables within one year -€3,443
down €3,443 (-88.3%), from €3,899 to €456
of which Trade receivables: -€3,443
- Tangible fixed assets +€895
up €895 (+70.0%), from €1,279 to €2,174
- Profit (loss) carried forward +€8,434
up €8,434 (+92.4%), from -€9,130 to -€695
- Tax, wage and social debts -€1,539
down €1,539 (-91.3%), from €1,685 to €146
- Gross operating margin +€7,026
up €7,026 (+302%), from €2,328 to €9,354
- Taxes +€147
new in 2025: €147
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 | €11,233 | €18,206 | +€6,973 | +62.1% |
| Fixed assets | 21/28 | €1,279 | €2,174 | +€895 | +70.0% |
| Tangible fixed assets | 22/27 | €1,279 | €2,174 | +€895 | +70.0% |
| Furniture and vehicles | 24 | €1,279 | €2,174 | +€895 | +70.0% |
| Current assets | 29/58 | €9,954 | €16,032 | +€6,078 | +61.1% |
| Amounts receivable within one year | 40/41 | €3,899 | €456 | -€3,443 | -88.3% |
| Trade receivables | 40 | €3,889 | €446 | -€3,443 | -88.5% |
| Other amounts receivable | 41 | €10 | €10 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,688 | €15,201 | +€9,514 | +167% |
| Deferred charges and accrued income | 490/1 | €367 | €374 | +€7 | +2.0% |
| Total equity and liabilities | 10/49 | €11,233 | €18,206 | +€6,973 | +62.1% |
| Equity | 10/15 | €9,470 | €17,905 | +€8,434 | +89.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,130 | -€695 | +€8,434 | +92.4% |
| Amounts payable | 17/49 | €1,763 | €302 | -€1,461 | -82.9% |
| Amounts payable within one year | 42/48 | €1,763 | €302 | -€1,461 | -82.9% |
| Trade debts | 44 | - | €78 | +€78 | |
| Suppliers | 440/4 | - | €78 | +€78 | |
| Taxes, remuneration and social security | 45 | €1,685 | €146 | -€1,539 | -91.3% |
| Taxes | 450/3 | €1,685 | €146 | -€1,539 | -91.3% |
| Other amounts payable | 47/48 | €78 | €78 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426 | €426 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,328 | €9,354 | +€7,026 | +302% |
| Operating profit (loss) | 9901 | €1,514 | €8,528 | +€7,014 | +463% |
| Financial income | 75/76B | €39 | €106 | +€68 | +176% |
| Recurring financial income | 75 | €39 | €106 | +€68 | +176% |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | €1,552 | €8,581 | +€7,029 | +453% |
| Income taxes | 67/77 | - | €147 | +€147 | |
| Profit (loss) for the period | 9904 | €1,552 | €8,434 | +€6,882 | +443% |
| Profit (loss) for the period to be appropriated | 9905 | €1,552 | €8,434 | +€6,882 | +443% |
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 31 October 2026 via checked.be.