Magic Architectes: what changed
Two fiscal 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.
Magic Architectes
Largest movements
- Cash +€77,343
up €77,343 (+127566.0%), from €61 to €77,404
mainly Receivables within one year (+€56,419) and Net result for the year (+€35,592)
- Receivables within one year -€56,419
down €56,419 (-51.7%), from €109,071 to €52,653
of which Trade receivables: -€65,797
- Intangible fixed assets +€5,233
new in 2025: €5,233
- Other debts +€28,875
up €28,875 (+179.1%), from €16,125 to €45,000
- Reserves -€15,000
down €15,000 (-11.7%), from €127,860 to €112,860
of which Distributable reserves: -€15,000
- Debts after one year +€7,556
up €7,556 (+5.2%), from €144,856 to €152,412
- Tax, wage and social debts +€6,404
up €6,404 (+82.9%), from €7,729 to €14,133
- Profit (loss) carried forward +€5,592
up €5,592 (+12.5%), from €44,865 to €50,457
- Gross operating margin +€13,018
up €13,018 (+17.8%), from €73,106 to €86,125
- Taxes +€3,971
up €3,971 (+31.7%), from €12,530 to €16,500
- Other operating charges -€3,223
down €3,223 (-48.6%), from €6,628 to €3,405
- Depreciation +€1,407
up €1,407 (+6.5%), from €21,735 to €23,142
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
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 | €400,522 | €431,266 | +€30,744 | +7.7% |
| Fixed assets | 21/28 | €288,285 | €294,440 | +€6,156 | +2.1% |
| Intangible fixed assets | 21 | - | €5,233 | +€5,233 | |
| Tangible fixed assets | 22/27 | €288,285 | €289,208 | +€923 | +0.3% |
| Land and buildings | 22 | €274,549 | €279,198 | +€4,649 | +1.7% |
| Plant, machinery and equipment | 23 | €2,850 | €1,822 | -€1,027 | -36.1% |
| Furniture and vehicles | 24 | €10,886 | €8,187 | -€2,699 | -24.8% |
| Current assets | 29/58 | €112,238 | €136,826 | +€24,588 | +21.9% |
| Amounts receivable within one year | 40/41 | €109,071 | €52,653 | -€56,419 | -51.7% |
| Trade receivables | 40 | €95,990 | €30,193 | -€65,797 | -68.5% |
| Other amounts receivable | 41 | €13,081 | €22,459 | +€9,378 | +71.7% |
| Cash at bank and in hand | 54/58 | €61 | €77,404 | +€77,343 | +127566.0% |
| Deferred charges and accrued income | 490/1 | €3,106 | €6,769 | +€3,663 | +118.0% |
| Total equity and liabilities | 10/49 | €400,522 | €431,266 | +€30,744 | +7.7% |
| Equity | 10/15 | €178,925 | €169,517 | -€9,408 | -5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,860 | €112,860 | -€15,000 | -11.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €126,000 | €111,000 | -€15,000 | -11.9% |
| Profit (loss) carried forward | 14 | €44,865 | €50,457 | +€5,592 | +12.5% |
| Amounts payable | 17/49 | €221,597 | €261,749 | +€40,152 | +18.1% |
| Amounts payable after more than one year | 17 | €144,856 | €152,412 | +€7,556 | +5.2% |
| Financial debts | 170/4 | €144,856 | €152,412 | +€7,556 | +5.2% |
| Amounts payable within one year | 42/48 | €76,260 | €108,899 | +€32,639 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | €19,607 | €23,287 | +€3,680 | +18.8% |
| Financial debts | 43 | €5,472 | €998 | -€4,475 | -81.8% |
| Credit institutions | 430/8 | €5,472 | - | -€5,472 | |
| Other loans | 439 | - | €998 | +€998 | |
| Trade debts | 44 | €27,327 | €25,482 | -€1,845 | -6.8% |
| Suppliers | 440/4 | €27,327 | €25,482 | -€1,845 | -6.8% |
| Taxes, remuneration and social security | 45 | €7,729 | €14,133 | +€6,404 | +82.9% |
| Taxes | 450/3 | €7,729 | €14,133 | +€6,404 | +82.9% |
| Other amounts payable | 47/48 | €16,125 | €45,000 | +€28,875 | +179.1% |
| Accrued charges and deferred income | 492/3 | €482 | €438 | -€44 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,735 | €23,142 | +€1,407 | +6.5% |
| Other operating charges | 640/8 | €6,628 | €3,405 | -€3,223 | -48.6% |
| Gross operating margin | 9900 | €73,106 | €86,125 | +€13,018 | +17.8% |
| Operating profit (loss) | 9901 | €44,744 | €59,577 | +€14,834 | +33.2% |
| Financial income | 75/76B | €12 | €276 | +€264 | +2199.1% |
| Recurring financial income | 75 | €12 | €276 | +€264 | +2199.1% |
| Financial charges | 65/66B | €6,919 | €7,761 | +€842 | +12.2% |
| Recurring financial charges | 65 | €6,919 | €7,761 | +€842 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €37,837 | €52,092 | +€14,256 | +37.7% |
| Income taxes | 67/77 | €12,530 | €16,500 | +€3,971 | +31.7% |
| Profit (loss) for the period | 9904 | €25,307 | €35,592 | +€10,285 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,307 | €35,592 | +€10,285 | +40.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.