MAGA - CINE: 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.
MAGA - CINE
Largest movements
- Tangible fixed assets -€6,438
down €6,438 (-8.3%), from €77,743 to €71,305
- Profit (loss) carried forward -€6,280
down €6,280 (-2.4%), from -€257,047 to -€263,327
- Debts after one year +€1,093
up €1,093 (+0.5%), from €202,871 to €203,964
- Trade debts -€917
down €917 (-50.5%), from €1,817 to €900
- Gross operating margin -€649
down €649 (-16.1%), from €4,043 to €3,394
- Financial charges -€87
down €87 (-6.1%), from €1,416 to €1,329
- Other operating charges +€58
up €58 (+3.3%), from €1,774 to €1,832
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,183 | €71,869 | -€6,314 | -8.1% |
| Fixed assets | 21/28 | €77,743 | €71,305 | -€6,438 | -8.3% |
| Tangible fixed assets | 22/27 | €77,743 | €71,305 | -€6,438 | -8.3% |
| Land and buildings | 22 | €77,743 | €71,305 | -€6,438 | -8.3% |
| Current assets | 29/58 | €440 | €564 | +€124 | +28.2% |
| Deferred charges and accrued income | 490/1 | €440 | €564 | +€124 | +28.2% |
| Total equity and liabilities | 10/49 | €78,183 | €71,869 | -€6,314 | -8.1% |
| Equity | 10/15 | -€133,100 | -€139,380 | -€6,280 | -4.7% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€257,047 | -€263,327 | -€6,280 | -2.4% |
| Amounts payable | 17/49 | €211,283 | €211,249 | -€34 | 0.0% |
| Amounts payable after more than one year | 17 | €202,871 | €203,964 | +€1,093 | +0.5% |
| Other amounts payable | 178/9 | €202,871 | €203,964 | +€1,093 | +0.5% |
| Amounts payable within one year | 42/48 | €8,338 | €7,210 | -€1,128 | -13.5% |
| Financial debts | 43 | €6,521 | €6,310 | -€211 | -3.2% |
| Credit institutions | 430/8 | €6,521 | €6,310 | -€211 | -3.2% |
| Trade debts | 44 | €1,817 | €900 | -€917 | -50.5% |
| Suppliers | 440/4 | €1,817 | €900 | -€917 | -50.5% |
| Accrued charges and deferred income | 492/3 | €74 | €75 | +€1 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,434 | €6,438 | +€4 | +0.1% |
| Other operating charges | 640/8 | €1,774 | €1,832 | +€58 | +3.3% |
| Gross operating margin | 9900 | €4,043 | €3,394 | -€649 | -16.1% |
| Operating profit (loss) | 9901 | -€4,165 | -€4,876 | -€711 | -17.1% |
| Financial charges | 65/66B | €1,416 | €1,329 | -€87 | -6.1% |
| Recurring financial charges | 65 | €1,416 | €1,329 | -€87 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,581 | -€6,205 | -€624 | -11.2% |
| Income taxes | 67/77 | €74 | €75 | +€1 | +1.4% |
| Profit (loss) for the period | 9904 | -€5,655 | -€6,280 | -€625 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,655 | -€6,280 | -€625 | -11.1% |
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 12 October 2026 via checked.be.