MAGERNO IT: 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.
MAGERNO IT
Largest movements
- Receivables within one year +€12,627
up €12,627 (+3,600%), from €351 to €12,977
of which Trade receivables: +€12,977
- Cash +€8,372
up €8,372 (+198%), from €4,225 to €12,597
mainly Net result for the year (+€13,202) and Tax, wage and social debts (+€7,363)
- Profit (loss) carried forward +€13,202
up €13,202, from -€2,332 to €10,870
- Tax, wage and social debts +€7,363
new in 2024: €7,363
- Gross operating margin +€19,486
up €19,486, from -€1,910 to €17,576
- Taxes +€4,239
new in 2024: €4,239
- Other operating charges -€308
down €308 (-82.8%), from €372 to €64
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,576 | €25,608 | +€21,032 | +460% |
| Current assets | 29/58 | €4,576 | €25,608 | +€21,032 | +460% |
| Amounts receivable within one year | 40/41 | €351 | €12,977 | +€12,627 | +3,600% |
| Trade receivables | 40 | - | €12,977 | +€12,977 | |
| Other amounts receivable | 41 | €351 | - | -€351 | |
| Cash at bank and in hand | 54/58 | €4,225 | €12,597 | +€8,372 | +198% |
| Deferred charges and accrued income | 490/1 | - | €33 | +€33 | |
| Total equity and liabilities | 10/49 | €4,576 | €25,608 | +€21,032 | +460% |
| Equity | 10/15 | €3,668 | €16,870 | +€13,202 | +360% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,332 | €10,870 | +€13,202 | |
| Amounts payable | 17/49 | €908 | €8,738 | +€7,830 | +863% |
| Amounts payable within one year | 42/48 | €908 | €8,598 | +€7,690 | +847% |
| Trade debts | 44 | €908 | €1,116 | +€209 | +23.0% |
| Suppliers | 440/4 | €908 | €1,116 | +€209 | +23.0% |
| Taxes, remuneration and social security | 45 | - | €7,363 | +€7,363 | |
| Taxes | 450/3 | - | €7,363 | +€7,363 | |
| Other amounts payable | 47/48 | - | €118 | +€118 | |
| Accrued charges and deferred income | 492/3 | - | €140 | +€140 | |
| Other operating charges | 640/8 | €372 | €64 | -€308 | -82.8% |
| Gross operating margin | 9900 | -€1,910 | €17,576 | +€19,486 | |
| Operating profit (loss) | 9901 | -€2,282 | €17,512 | +€19,794 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €50 | €72 | +€22 | +44.0% |
| Recurring financial charges | 65 | €50 | €72 | +€22 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,332 | €17,441 | +€19,773 | |
| Income taxes | 67/77 | - | €4,239 | +€4,239 | |
| Profit (loss) for the period | 9904 | -€2,332 | €13,202 | +€15,534 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,332 | €13,202 | +€15,534 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.