LES CAPRICES DE MAGALI: 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.
LES CAPRICES DE MAGALI
Largest movements
- Stocks and contracts +€10,197
up €10,197 (+27.5%), from €37,038 to €47,235
- Receivables within one year -€6,480
down €6,480 (-75.2%), from €8,616 to €2,136
of which Trade receivables: -€5,097
- Tangible fixed assets -€6,163
down €6,163 (-3.6%), from €171,107 to €164,944
of which Land and buildings: -€5,439
- Cash -€2,412
down €2,412 (-72.5%), from €3,327 to €915
mainly Debts after one year (-€16,702) and Stocks and contracts (-€10,197)
- Debts after one year -€16,702
down €16,702 (-16.3%), from €102,407 to €85,705
- Other debts +€10,763
up €10,763 (+107%), from €10,070 to €20,833
- Reserves +€8,301
up €8,301 (+18.6%), from €44,525 to €52,826
- Trade debts -€6,221
down €6,221 (-23.1%), from €26,917 to €20,696
- Tax, wage and social debts -€3,030
down €3,030 (-57.3%), from €5,289 to €2,259
- Gross operating margin +€4,307
up €4,307 (+18.3%), from €23,582 to €27,889
- Taxes +€1,382
up €1,382 (+65.4%), from €2,113 to €3,496
- Financial charges -€581
down €581 (-7.0%), from €8,242 to €7,662
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 | €220,737 | €215,564 | -€5,173 | -2.3% |
| Fixed assets | 21/28 | €171,339 | €165,105 | -€6,234 | -3.6% |
| Tangible fixed assets | 22/27 | €171,107 | €164,944 | -€6,163 | -3.6% |
| Land and buildings | 22 | €158,892 | €153,453 | -€5,439 | -3.4% |
| Plant, machinery and equipment | 23 | €12,215 | €10,847 | -€1,368 | -11.2% |
| Furniture and vehicles | 24 | - | €645 | +€645 | |
| Financial fixed assets | 28 | €231 | €160 | -€71 | -30.7% |
| Current assets | 29/58 | €49,399 | €50,459 | +€1,061 | +2.1% |
| Stocks and contracts in progress | 3 | €37,038 | €47,235 | +€10,197 | +27.5% |
| Stocks | 30/36 | €37,038 | €47,235 | +€10,197 | +27.5% |
| Amounts receivable within one year | 40/41 | €8,616 | €2,136 | -€6,480 | -75.2% |
| Trade receivables | 40 | €6,655 | €1,557 | -€5,097 | -76.6% |
| Other amounts receivable | 41 | €1,961 | €579 | -€1,382 | -70.5% |
| Cash at bank and in hand | 54/58 | €3,327 | €915 | -€2,412 | -72.5% |
| Deferred charges and accrued income | 490/1 | €418 | €174 | -€244 | -58.5% |
| Total equity and liabilities | 10/49 | €220,737 | €215,564 | -€5,173 | -2.3% |
| Equity | 10/15 | €50,725 | €59,026 | +€8,301 | +16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,525 | €52,826 | +€8,301 | +18.6% |
| Distributable reserves | 133 | €44,525 | €52,826 | +€8,301 | +18.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €170,012 | €156,538 | -€13,474 | -7.9% |
| Amounts payable after more than one year | 17 | €102,407 | €85,705 | -€16,702 | -16.3% |
| Financial debts | 170/4 | €102,407 | €85,705 | -€16,702 | -16.3% |
| Amounts payable within one year | 42/48 | €67,605 | €70,717 | +€3,112 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €17,216 | €18,070 | +€854 | +5.0% |
| Financial debts | 43 | €8,114 | €8,860 | +€746 | +9.2% |
| Credit institutions | 430/8 | €8,114 | €8,860 | +€746 | +9.2% |
| Trade debts | 44 | €26,917 | €20,696 | -€6,221 | -23.1% |
| Suppliers | 440/4 | €26,917 | €20,696 | -€6,221 | -23.1% |
| Taxes, remuneration and social security | 45 | €5,289 | €2,259 | -€3,030 | -57.3% |
| Taxes | 450/3 | €5,289 | €2,259 | -€3,030 | -57.3% |
| Other amounts payable | 47/48 | €10,070 | €20,833 | +€10,763 | +107% |
| Accrued charges and deferred income | 492/3 | €0 | €115 | +€115 | |
| Non-recurring operating income | 76A | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,764 | €6,881 | +€118 | +1.7% |
| Other operating charges | 640/8 | €1,513 | €1,556 | +€43 | +2.9% |
| Gross operating margin | 9900 | €23,582 | €27,889 | +€4,307 | +18.3% |
| Operating profit (loss) | 9901 | €15,305 | €19,451 | +€4,146 | +27.1% |
| Financial income | 75/76B | €1 | €7 | +€6 | +471% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +471% |
| Financial charges | 65/66B | €8,242 | €7,662 | -€581 | -7.0% |
| Recurring financial charges | 65 | €8,242 | €7,662 | -€581 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €7,064 | €11,796 | +€4,733 | +67.0% |
| Income taxes | 67/77 | €2,113 | €3,496 | +€1,382 | +65.4% |
| Profit (loss) for the period | 9904 | €4,950 | €8,301 | +€3,350 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,950 | €8,301 | +€3,350 | +67.7% |
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 26 October 2026 via checked.be.