MAGIC BYTE: 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 BYTE
Largest movements
- Cash +€33,814
up €33,814 (+142.7%), from €23,701 to €57,515
mainly Trade debts (+€32,754) and Receivables within one year (+€30,329)
- Receivables within one year -€30,329
down €30,329 (-37.9%), from €79,934 to €49,604
of which Trade receivables: -€30,610
- Receivables after one year -€21,150
down €21,150 (-68.0%), from €31,100 to €9,950
- Profit (loss) carried forward -€32,765
down €32,765 (-99.8%), from €32,829 to €64
- Trade debts +€32,754
up €32,754 (+353.6%), from €9,262 to €42,016
- Other debts -€8,948
down €8,948 (-12.9%), from €69,556 to €60,608
- Tax, wage and social debts -€7,790
down €7,790 (-31.5%), from €24,696 to €16,906
- Gross operating margin -€14,377
down €14,377 (-27.7%), from €51,849 to €37,472
- Taxes -€1,620
down €1,620 (-15.4%), from €10,520 to €8,900
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 | €138,843 | €122,094 | -€16,749 | -12.1% |
| Fixed assets | 21/28 | €1,624 | €2,010 | +€386 | +23.7% |
| Tangible fixed assets | 22/27 | €1,261 | €1,647 | +€386 | +30.6% |
| Furniture and vehicles | 24 | €1,261 | €1,647 | +€386 | +30.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €137,219 | €120,084 | -€17,134 | -12.5% |
| Amounts receivable after more than one year | 29 | €31,100 | €9,950 | -€21,150 | -68.0% |
| Other amounts receivable | 291 | €31,100 | €9,950 | -€21,150 | -68.0% |
| Amounts receivable within one year | 40/41 | €79,934 | €49,604 | -€30,329 | -37.9% |
| Trade receivables | 40 | €79,934 | €49,324 | -€30,610 | -38.3% |
| Other amounts receivable | 41 | - | €280 | +€280 | |
| Cash at bank and in hand | 54/58 | €23,701 | €57,515 | +€33,814 | +142.7% |
| Deferred charges and accrued income | 490/1 | €2,484 | €3,015 | +€531 | +21.4% |
| Total equity and liabilities | 10/49 | €138,843 | €122,094 | -€16,749 | -12.1% |
| Equity | 10/15 | €35,329 | €2,564 | -€32,765 | -92.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,829 | €64 | -€32,765 | -99.8% |
| Amounts payable | 17/49 | €103,515 | €119,531 | +€16,016 | +15.5% |
| Amounts payable within one year | 42/48 | €103,515 | €119,531 | +€16,016 | +15.5% |
| Trade debts | 44 | €9,262 | €42,016 | +€32,754 | +353.6% |
| Suppliers | 440/4 | €9,262 | €42,016 | +€32,754 | +353.6% |
| Taxes, remuneration and social security | 45 | €24,696 | €16,906 | -€7,790 | -31.5% |
| Taxes | 450/3 | €24,696 | €16,906 | -€7,790 | -31.5% |
| Other amounts payable | 47/48 | €69,556 | €60,608 | -€8,948 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €547 | +€234 | +74.9% |
| Other operating charges | 640/8 | €528 | €539 | +€11 | +2.0% |
| Gross operating margin | 9900 | €51,849 | €37,472 | -€14,377 | -27.7% |
| Operating profit (loss) | 9901 | €51,007 | €36,385 | -€14,622 | -28.7% |
| Financial income | 75/76B | €879 | €508 | -€370 | -42.1% |
| Recurring financial income | 75 | €879 | €508 | -€370 | -42.1% |
| Financial charges | 65/66B | €273 | €159 | -€114 | -41.9% |
| Recurring financial charges | 65 | €273 | €159 | -€114 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €51,613 | €36,735 | -€14,878 | -28.8% |
| Income taxes | 67/77 | €10,520 | €8,900 | -€1,620 | -15.4% |
| Profit (loss) for the period | 9904 | €41,093 | €27,835 | -€13,258 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,093 | €27,835 | -€13,258 | -32.3% |
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 8 October 2026 via checked.be.