MAGIC DEBOSS: 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 DEBOSS
Largest movements
- Tangible fixed assets +€115,945
up €115,945 (+2649.0%), from €4,377 to €120,322
of which Land and buildings: +€114,241
- Cash +€49,964
up €49,964 (+102.7%), from €48,671 to €98,635
mainly Debts after one year (+€95,286) and Other debts (+€36,190)
- Receivables within one year +€19,369
up €19,369 (+161.0%), from €12,032 to €31,401
- Debts after one year +€95,286
new in 2025: €95,286
- Other debts +€36,190
up €36,190 (+1273.9%), from €2,841 to €39,031
- Profit (loss) carried forward +€26,938
up €26,938 (+77.5%), from €34,770 to €61,708
- Tax, wage and social debts +€26,244
up €26,244 (+165.5%), from €15,856 to €42,100
- Current portion of long-term debt +€5,621
new in 2025: €5,621
- Other operating charges +€10,872
up €10,872 (+175.5%), from €6,196 to €17,068
- Gross operating margin +€8,772
up €8,772 (+16.0%), from €54,674 to €63,446
- Depreciation +€6,198
up €6,198 (+336.7%), from €1,841 to €8,039
- Financial charges +€2,766
up €2,766 (+208.9%), from €1,324 to €4,090
- Taxes -€2,066
down €2,066 (-22.0%), from €9,372 to €7,306
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 | €65,909 | €251,783 | +€185,874 | +282.0% |
| Fixed assets | 21/28 | €4,377 | €121,142 | +€116,765 | +2667.7% |
| Tangible fixed assets | 22/27 | €4,377 | €120,322 | +€115,945 | +2649.0% |
| Land and buildings | 22 | €2,284 | €116,525 | +€114,241 | +5001.8% |
| Plant, machinery and equipment | 23 | €1,443 | €3,518 | +€2,075 | +143.8% |
| Furniture and vehicles | 24 | €650 | €279 | -€371 | -57.1% |
| Financial fixed assets | 28 | - | €820 | +€820 | |
| Current assets | 29/58 | €61,532 | €130,641 | +€69,109 | +112.3% |
| Amounts receivable within one year | 40/41 | €12,032 | €31,401 | +€19,369 | +161.0% |
| Trade receivables | 40 | €12,032 | €31,401 | +€19,369 | +161.0% |
| Cash at bank and in hand | 54/58 | €48,671 | €98,635 | +€49,964 | +102.7% |
| Deferred charges and accrued income | 490/1 | €829 | €605 | -€224 | -27.0% |
| Total equity and liabilities | 10/49 | €65,909 | €251,783 | +€185,874 | +282.0% |
| Equity | 10/15 | €39,770 | €66,708 | +€26,938 | +67.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,770 | €61,708 | +€26,938 | +77.5% |
| Amounts payable | 17/49 | €26,139 | €185,075 | +€158,936 | +608.0% |
| Amounts payable after more than one year | 17 | - | €95,286 | +€95,286 | |
| Financial debts | 170/4 | - | €95,286 | +€95,286 | |
| Amounts payable within one year | 42/48 | €26,139 | €89,790 | +€63,651 | +243.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,621 | +€5,621 | |
| Trade debts | 44 | €7,442 | €3,038 | -€4,404 | -59.2% |
| Suppliers | 440/4 | €7,442 | €3,038 | -€4,404 | -59.2% |
| Taxes, remuneration and social security | 45 | €15,856 | €42,100 | +€26,244 | +165.5% |
| Taxes | 450/3 | €15,856 | €42,100 | +€26,244 | +165.5% |
| Other amounts payable | 47/48 | €2,841 | €39,031 | +€36,190 | +1273.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,841 | €8,039 | +€6,198 | +336.7% |
| Other operating charges | 640/8 | €6,196 | €17,068 | +€10,872 | +175.5% |
| Non-recurring operating charges | 66A | €1,171 | €6 | -€1,165 | -99.5% |
| Gross operating margin | 9900 | €54,674 | €63,446 | +€8,772 | +16.0% |
| Operating profit (loss) | 9901 | €45,466 | €38,334 | -€7,132 | -15.7% |
| Financial charges | 65/66B | €1,324 | €4,090 | +€2,766 | +208.9% |
| Recurring financial charges | 65 | €1,324 | €4,090 | +€2,766 | +208.9% |
| Profit (loss) for the period before taxes | 9903 | €44,142 | €34,244 | -€9,898 | -22.4% |
| Income taxes | 67/77 | €9,372 | €7,306 | -€2,066 | -22.0% |
| Profit (loss) for the period | 9904 | €34,770 | €26,938 | -€7,832 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,770 | €26,938 | -€7,832 | -22.5% |
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 9 October 2026 via checked.be.